- Docente: Luca Mazzara
- Credits: 8
- Language: Italian
- Moduli: Luca Mazzara (Modulo 1) Daniela Sangiorgi (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Forli
- Corso: First cycle degree programme (L) in ECONOMICS AND BUSINESS (cod. 0904)
Learning outcomes
The aim ofthe courseis to provide students with the basics for a better understanding ofthe dynamics of managerial issues relating to the management of the company,the accounting and the preparation of financial statements. At the end of the coursestudents will be able to know:
-the main principlesof the business system, both as regards to profitand non-profit organizations;
- theaccounting rules regardingthe main business operations, - structures, contents and frameworks of financial statements in accordance 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
L.Marchi, Introduzione all'economia aziendale. Il sistema delle operazioni e le condizioni di equilibrio aziendale, Giappichelli, Torino, Ultima edizione.
G.Farneti, Economia d'Azienda, FrancoAngeli, Milano, 2007, only chapters I and II - OR - G.Farneti, Ragioneria Pubblica, FrancoAngeli, Milano, 2004, only chapter I
G.Savioli e M. Bartolini, Contabilità d'impresa, Franco Angeli, Milano, 2008
Teaching methods
Besides the theorethical lessons some seminarial meetings will be organized. Some exercises about accounting problems will be offered.
Assessment methods
The total test is composed in two different parts: the first (in november)is written andbased on theevaluation ofmanagerial basic knowledge according tothe items explained in class.The second (written)is about accounting items.
During the others sessions, the student will be approach first to a written part then to an oral one.
Teaching tools
Personal computer and video-projector. The full course is also organized in elearning: http://www.moodle.unibo.it/
Links to further information
Office hours
See the website of Luca Mazzara
See the website of Daniela Sangiorgi