The course is aimed to give students conceptual, methodological and cultural skills to analyze and interpret the life conditions of different types of business, with particular reference to companies. The course is aimed to explain the logical categories of business administration, developing the ability to use correct and appropriate terms; in addition, it is intended to bring students to acquire skills of accounting, as an instrument useful to express an analytical and synthetic view of management dynamics.
1. The concepts of “azienda” and “impresa”
2. Models of management
3. The notions of “Earnings” and “Capital”
4. Theoretical principles of financial accounting
5. Recognition process by journal entries (during the year)
6. Recognition process by journal entries (at the end of the year)
7. The logic of balance evaluations
The course includes both frontal lessons (aimed to the transmission of basic concepts) and practical exercises.
Moreover, students can perform 8 self-evaluation tests during the semester, by way of eLearning, to show their competences and assiduousness in studying. If a student performs at least 6 of the 8 tests and its average evaluation is sufficient, it can obtain a bonus that can be summed to exam evaluation in winter session 2020:
- 1 pt of bonus if 7,00 ≤ average evaluation < 8,49;
- 2 pt of bonus if average evaluation ≥ 8,50.
During the lesson semester, there is a tutoring service, organized by senior students, trained by the teachers. Tutoring is recommended to students that have never studied accounting and management in their scholastic careers.
| Author | Title | Publisher | Year | ISBN | Note |
| Angela Broglia Guiggi - Corrado Corsi - Giorgio Mion | Economia Aziendale | Giappichelli | 2009 | 978 88 3489681 5 | |
| Angela Broglia Guiggi - Corrado Corsi - Giorgio Mion | Economia Aziendale - Esercizi | Giappichelli | 2009 | 978 88 3489739 3 |
The examination is both written and oral; It’s possible to take the oral examination only if the evaluation of written exam is sufficient (≥ 18/30).
---- purpose of examination ----
The written exam aims to test student’s knowing about syllabus arguments and capability to apply accounting methods.
The oral colloquium aims to test:
- the strenght of student’s knowledge;
- lexical properties;
- student’s ability to connect single notions to knowledge system;
- analytical skills.
---- contents of examination ----
The written exam concerns practical exercises about these arguments:
- Recognition process by journal entries (during the year)
- Recognition process by journal entries (at the end of the year)
- The logic of balance evaluations
The written exam includes three exercises, similar to whom treated during the lessons and on textbooks and other study material.
Each exercise is evaluated with a single score; the written exam is considered “sufficient” and allows the admission to colloquium if the single score of each exercise ≥ 18/30. The evaluation of written exam is given by the weighted average score of the individual questions, to which the following weights are assigned:
- 40% to the first question (Recognition process by journal entries during the year)
- 40% on the second question (Recognition process by journal entries at the end of the year)
- 20% to the third question (The logic of balance evaluations)
During winter session 2020, the self-evaluation bonus can be summed to written exam score.
---- intermediate exam ----
During lesson semester, there is an intermediate exam; the aim of this exam is to support students in their training and to incentivize systematic personal study.
The intermediate exam is written and concerns recognition process by journal entries (during the year); if it is sufficient, it substitutes for the first exercise of written exam.
