- Docente: Cristina Aprile
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Information Science for Management (cod. 8014)
Learning outcomes
At the end of the course the student has the essential tools for understanding the structure and functioning of firms, to analyze economic and financial consequences of business decisions and interpret the information system comprising the financial statements. Students learn the criteria for the analysis of recurring decisions such as the choice of the selling price of a product, the levels of production capacity and choices for the internalization or externalization of production activities.
Course contents
FIRST PART
Company and its context
- The actors of the enterprise
- The enterprise and its environment
- Constitutive elements
Management operations
- Internal and external management
- Methodological introduction of accounting and bookkeeping
- Economic and financial values
Economic result of management operations
- Earning
- Relations between income and share capital
Economic and financial balance
- Objective and subjective economic balance
- The cost of the capital
- The cost in its different ways of interpretation
Financial balance
- Financial needs
- Different ways for the financial needs’ coverages
- Self-sufficiency of the enterprise system
SECOND PART
Accounting records
- General accounting and double-entry method
- Business records
- Periodic accounting records
- Accruals and deferrals and other recognitions before the closing of the Financial Statement
- Training exercises
From the settlement records to the Financial Statement
- Documents constituting the balance sheet
- Structure of the Balance Sheet
- Structure of the Income Statement
- Publication/release of the balance sheet
Auditing – overview
- Organisational structure and operating systems
- Accounting and non accounting records
Readings/Bibliography
The main aspect is to attend the classes and lectures.
Francesco Giunta - Economia Aziendale - Cedam (Chapters: from 1 to 11)
Principi contabili OIC 11 e 12
Teaching methods
Frontal lessons and lectures.
Assessment methods
Written assessment:
- open and/or closed questions relating to the first part (10 points)
- accounting exercises (10 points)
- exercises relating to Financial Statements and/or managerial accounting (10 points)
- optional exercise on the program (3 points)
Office hours
See the website of Cristina Aprile