Learning objectives
a. Knowledge and understanding: the course aims to provide students with the
basic knowledge of the interpretative models to assess, with reference to the
different kinds of enterprises, the most important internal and external problems in
terms of management. The course also analyses the reasons behind the
determination and reporting processes of financial results of enterprises.
b. Applying knowledge and understanding: students will be able to interpret and
apply the most important models of business analysis, as well as the methods of
quantitative determination related to internal and external disclosure. Student will
also be able to draft, read and understand financial statements, as well as to
address subsequent studies relating to analyze the key performance indicators
related to the financial reports of the companies.
c. Making judgments: students will be able to successfully solve the logical
interpretation of the dynamics of the enterprises, including the acquisition of an
interpretative model suitable for the continuation of the studies.
d. Communication skills: at the end of the course, students will acquire the ability to
analyze problems (problem solving skills), the interpersonal skills and the
communication skills in written and oral form in an effective way, using an
appropriate language to discuss those issues with different stakeholders.
e. Learning skills: the course aims to support students learning through a correct
approach to the individual study and through the development of classroom
exercises.
Prerequisites
No
Course unit content
The course is composed by two parts.
The first part of the course will cover the following topics: characteristics of the
various types of companies; economic environment and relationship between
companies, markets and sectors; corporate structure: institutional order, technical
structure and assets; overview of the organizational structure; economic, financial
and patrimonial equilibrium; accounting systems; introduction to corporate financial
statements.
The second part of the course will cover the following topics:
- the methodology of double-entry bookkeeping applied to income theory;
- transactions analysis;
- end-of-period analysis;
- preparation of financial statements.
Full programme
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Bibliography
ANDREI P. (a cura di), Introduzione all'economia d'azienda, Giappichelli, Torino,
2016.
ANDREI P. – FELLEGARA A.M. (a cura di), Contabilità generale e bilancio
d'impresa, Giappichelli, Torino, 2016.
Teaching methods
Lectures and tutorials
Assessment methods and criteria
The ability assessment of learning will be done with an exam in written form for the
first three exam (winter session), while for subsequent examination sessions a
written test will be scheduled (for the accounting) and an oral exam (on the
institutional part).
It's possible to make an ongoing evaluation on the issues addressed in the first part
of the course, to be followed by the completion in the ordinary exams of the winter
session.
Through the examination students will be required to develop knowledges acquired
during the course through the response to open questions and exercises regarding
the application of accounting methods. In particular, the knowledge, the ability to
communicate appropriately and the independence of judgment will be verified by 2
open-ended questions (overall assessment: 16 points),while the ability to apply
knowledge will be assessed through two practical exercises (overall assessment: 16
points).
Other information
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2030 agenda goals for sustainable development
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