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 analyse 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
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, 2019.
ANDREI P. – FELLEGARA A.M. (a cura di), Contabilità generale e bilancio d'impresa, Giappichelli, Torino, 2019.
Acquisition of knowledge: lectures.
Acquisition of the ability to apply knowledge: exercises.
Acquisition of judgment: specialist contributions and classroom discussions.
Acquisition of learning skills: development of guided exercises and case studies in the classroom.
Acquisition of technical language: the meaning of commonly used terms is explained, and classroom discussions aim to encourage the correct use of terminology.
Assessment methods and criteria
The ability assessment of learning will be done with an exam in written form composed by 2 parts.
The first part concerns the theoretical aspects and consists of open questions (for which a wide answer is required) and short questions.
The second part is relating to the accounting aspects and consists of exercises regarding the application of accounting methods.
The questions concern the whole program: the broad questions are intended to assess the knowledge of the topics and the student's ability to make links between them, the short questions cover a wider range of contents and are aimed at testing the knowledge of all the topics covered by the program.
b. Ability to apply knowledge and understanding, c. Autonomy of judgment, e. Ability to learn will be determined through the open questions formulated to require the student to make links between the topics and through the exercises that require the application of accounting notions.
d. Communication skills will be ascertained through open questions for which an appropriate language is required and through specific (short) questions aimed at verifying the correct comprehension and the appropriate use of the terminology used.
The two parts will be evaluated in 30/30, the final mark will be the average of the single evaluations obtained in the two parts. 18/30 is needed in both parts of the exam.
Praise will be given to those particularly deserving students who, in addition to having complied with the requirements necessary to obtain a full assessment, in carrying out the exam have demonstrated an overall appreciable systematic knowledge of the subject, an excellent ability to apply the knowledge acquired to the specific problem in question, a significant autonomy of judgement, as well as special care in the formal drafting of the report.
Moreover, the verification of learning will consider the incurrence of intermediate tests during the course that will be individually evaluated in 30/30 and that will contribute to the final result in their average value.
During the examination, the use of a calculator is allowed; no other electronic device or any material is allowed.
The results will be communicated via the Esse3 platform.