Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
2° periodo lezioni (2B) dal Apr 4, 2022 al May 20, 2022.
The course aims at offering an introduction to the fundamental principles of business administration, including in particular businesses operating in a competitive environment, as well as instruments for analysing and measuring business processes, with particular reference to organisational and legal implications for businesses.
The course will also aim to help students gain an ability to engage critically with constantly evolving business processes.
The course will be developed through front lessons.
Advanced Business administration program (logistic unity 1) (2cfu)
Basic principles of financial statement.
Accounting detection during the administrative period and for the financial statement. Competence. Assessment. From accounting detections to the financial statement: Nature of accounts. Construction of the financial statements. From the business budget to the financial statement for civil law purposes.
Advanced Business administration program (logistic unity 2) (4cfu)
Accounts system: Functions of the financial statements. Legislative references and field of application.
1. General norms on the financial statements: the true and fair view. The complementary information. Exceptions. Principles of the financial statements: continuity; prudence; substance over form; competence; separate estimation of assets; uniformity of valuation methods; Implicit principles.
2. Valuation. Cost: the principle and its declinations. The fair value. Depreciations, amortization.
3. Structure of the financial statements: classification rules for the use of schemes. Structure and the classification criteria of balance sheet. The income statement: characteristic, financial and fiscal management. The explanatory note: typology and nature of the information. Cash-flow statement.
4. The balance sheet: Content under business and juridical profile. Characteristics, Nature, Single components, the criteria of valuation and information in the Explanatory note of the components of the balance sheet.
5. Income statement: the value of production. Production costs. Financial and fiscal component.
Alberti, Leardini, Rossi, Maggi, Il bilancio d'esercizio. Formazione, lettura, interpretazione; Franco Angeli, 2018 (till page 504 included).
Visualizza la bibliografia con Leganto, strumento che il Sistema Bibliotecario mette a disposizione per recuperare i testi in programma d'esame in modo semplice e innovativo.
Examination will be carried out through a written test represented by a multiple-choice exam followed by an oral test, and it is preparatory to verify the acquisition of the basic notions of the formation and function of the financial statements. There are not different formalities of examination between attending and not attending students.