Teaching code

4S01046

Teacher

Corrado Corsi

Coordinator

Corrado Corsi

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

II semestre (Lingue e letterature straniere) dal Feb 13, 2023 al May 27, 2023.

Lessons timetable Moodle Seminars 0

Learning objectives

The course is aimed to give students conceptual and methodological skills of accounting, as an instrument useful for the evaluation of both economic and financial equilibrium of business and, in particular, of tourism sector businesses. The lessons introduce, firstly, some basic concepts of business administration; then, they analyse contents and structures of balance sheets, with particular regard to the tourism sector. At the end of the course students will be able to apply the main balance data analysis methods, both for the reconstruction of the economic and financial flows, and for the development of appropriate indicators and ratios. Students will also be able to interpret their values.

Prerequisites and basic notions

No specific prerequisites are required

Program

1. Business activity and concepts of “azienda” e “impresa”
2. Management and quantitative analysis
3. The economic and financial equilibrium of management, in particular, of tourism sector business.
4. The notions of “Earnings” and “Capital”: Determination, representation and interpretation of values.
5. Financial statements: contents and structure.
6. Reclassification of financial statement. Balance sheet analysis by ratios to evaluate the economic and financial equilibrium of management, in particular, of tourism sector business.

Bibliography

Didactic methods

The course includes both frontal lessons (aimed to the transmission of basic concepts) and practical exercises; will also be analyzed case studies with particular regard to the tourism sector.
During the academic year, the individual reception service managed by the teacher is available, as indicated on the constantly updated web pages. In addition to the textbooks indicated, the teaching materials provided in class and made available on the e-learning platform of the course must also be used.

Learning assessment procedures

The test takes place in written and face-to-face form, lasts one hour and consists of two types of questions:
- the first type of question consists of multiple-choice questions on the theoretical aspects of the programme;
- the second type of question consists of exercises and/or open questions concerning the determination and interpretation of the main company quantities, the construction and understanding of the financial statements, the construction and interpretation of the indicators useful for financial statement analysis.
Students who have passed the written test may optionally also require an oral test to be held. The oral test covers the topics of the entire programme.

Evaluation criteria

The written test is assessed by considering the level of knowledge of the basic notions in the syllabus, as well as the knowledge, skills and ability to critically analyse the topics described.
The oral test is assessed by considering the communicative ability, the property of language in relation to the content learned and the ability to systemically link the knowledge acquired.

Criteria for the composition of the final grade

The overall mark for the written test is expressed in 30 ths.
If it is required by the student, the oral test is awarded three points, which can be added to or deducted from the mark given in the written test, depending on the performance demonstrated by the student.
The final mark in the examination, expressed in 30 ths, will consider the overall mark in the written test and the performance in the oral test, if it is required by the student.

Exam language

Italiano