Learning outcomes of the course unit
a. Knowledge and understanding: students will acquire the basic knowledge of the interpretative models to assess, with regard to the different kinds of enterprises and 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 studies.
d. Communication skills: at the end of the course, students will acquire the ability to analyse 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; corporate structure: institutional order, technical structure and assets; overview of the organizational structure; economic, financial and patrimonial equilibrium; accounting systems. 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, 2020.
Acquisition of knowledge: lectures.
Acquisition of the ability to apply knowledge: exercises.
Acquisition of judgment: exercises and classroom discussions).
Acquisition of learning skills: development of guided exercises and case studies.
Acquisition of technical language: The meaning of commonly used terms is explained, and classroom discussions aim to encourage the correct use of terminology.
The teaching material will be enriched with video recording of the lessons or with other audio-video material to be made available on the Elly page of the course.
Assessment methods and criteria
The assessment of learning will be carried out with an exam held in written form, with the possibility of an oral test for all or part of the participating students, if the results of the written test do not allow an effective assessment of individual preparation. The written test held in two 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.
Knowledge and ability to comprehend (a) will be ascertained through the broad questions that 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.
Knowledge and understanding (a) will be assessed through broad questions designed to evaluate the student's knowledge of the topics and ability to make connections between them; short questions cover a wider range of content and are designed to test knowledge of all topics in the syllabus. The ability to apply knowledge and understanding (b), the autonomy of judgment (c), and the ability to learn (e) will be assessed both through the open-ended questions formulated in such a way as to require the student to make connections between the topics and through the exercises that require the application of accounting notions with reference to both the business operations carried out during the year and to the closing phase and the determination of the result of the year. Communication skills (d) will be assessed both through open-ended questions for which appropriate language is required, and through specific (short) questions designed to verify proper understanding and use of the terminology employed.
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. Laude 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.
Precise indications regarding the time available for the test, the number of questions and exercises to be carried out and the materials allowed and necessary (eg calculator) will be communicated on the Elly platform at the beginning of the course.
Moreover, the assessment of learning skills will consider the incurrence of intermediate tests during the course.
The results will be communicated via the Esse3 platform. Any further information will be provided at the beginning of the course through the Elly platform.