02529 - Business Economics

Learning outcomes

The aim ofthe courseis to provide students with the basics for understanding the dynamics of managerial issues relating to the functioning ofa company,the accounting and the preparation of financial statements. At the end of the course the student will be able to know: -principles and logicsof the business system, both as regards to profitand non-profit organizations; - accounting rules ofbusiness operations, - structures, contents and frameworks of financial statements according with the Italian Civil Code.

Course contents

• Priciples of Economics and firm theory
• Accounting bases and system. Income and asset
• Financial accounting and Management accounting
• Accounting information System. Some issues
• Double entry method. The rules
• Accounting transactions: purchases, sales, debt financing, equity financing
• Income determination and evaluation. Income statement and balance sheet
• Accounting numbers and the financial statement
• Financial statement. The structure and the rules

Readings/Bibliography

Module 1

1a) Giunta F. (2008), Economia Aziendale, Cedam, Padova, or

1b) Farneti G. (2007), Economia d'Azienda, Franco Angeli, Milano.

Module 2

2) del Sordo C., Farneti F., Orelli R.L., (2009), Introduzione alla contabilità generale e al bilancio di esercizio, Franco Angeli, Milano, and
3) Savioli G., Bartolini M. (2011), Contabilità d'impresa, FrancoAngeli, Milano.

Teaching methods

Classes and exercises.

Assessment methods

Thefinal examinationis composed by two different parts: the first (usually in November)based on the contente sof Module I is a written examination andconcernstheevaluation ofmanagerial basic knowledge according tothe items explained in class.The second (usually in genuary) is again a writtenexamination concerningthe accounting items of the Module II.

During the others sessions, the student will be assessed throughwritten examination concerning both Modules.

Office hours

See the website of Carlotta Del Sordo