LEARNING OUTCOMES OF THE COURSE UNIT
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.
COURSE CONTENTS SUMMARY
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.
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.
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).
Lectures and tutorials