Teaching code

4S00536

Academic staff

Corrado Corsi, Fabio Sartori

Coordinator

Corrado Corsi

Credits

9

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

Primo semestre (lauree) dal Sep 25, 2023 al Jan 19, 2024.

Courses Single

Authorized

Lessons timetable Moodle Seminars 0

Learning objectives

The course aims to give students conceptual, methodological, and cultural skills to analyze and interpret the life conditions of companies, with particular reference to accounting. At the end of the course, students will have learned the logical categories of business administration and will be able to use correct and appropriate terms. Besides, students will have acquired skills in accounting, as an instrument useful to express an analytical and synthetic view of management dynamics.

Prerequisites and basic notions

As it is a 1st-year course, there are no specific prerequisites

Program

1. Business and market
2. Managerial models and business equilibrium
3. The notion of “Capital”
4. Accounting tools
5. Theoretical principles of financial accounting
6. Recognition process by journal entries (during the year)
7. The notion of ”Earning"
8. Recognition process by journal entries (at the end of the year)
9. The logic of balance evaluations

Bibliography

Didactic methods

The teaching methods consist of face-to-face lectures for transmitting basic notions, key categories, fundamental application tools, and exercises to implement theoretical knowledge.
Using the University's Moodle platform, all teaching materials used in lectures are made available to students in advance during the semester.
The content of the textbooks and the lectures and tutorials delivered in the classroom adhere to the syllabus.
The syllabus and study materials are the same for attending and non-attending students.

Learning assessment procedures

The examination consists of a written test, composed of four parts, and a subsequent optional oral test which can be accessed by passing the written test.
The syllabus and examination methods do not differ for attending and non-attending students.
In connection with the written test, an intermediate test (lasting a maximum of 30 minutes) will be organized approximately halfway through the semester with optional participation for students. This intermediate test (item B in the list below) consists of carrying out a series of accounting exercises relating to the accounting records during the administrative period, according to the various types of transactions in the teaching program.
If the mid-term test is passed, the written test of the winter 2024 session will consist of only three instead of four parts.
The comprehensive written test covers the topics in the syllabus and it consists of four parts:
A. business and market, concepts of Capital and Earning, managerial models and business equilibrium
B. accounting entries during the administrative period
C. accounting entries and summary statements
D determination of conjectured quantities.
Questions with multiple-choice answers will be proposed for testing the topics in part A, and exercises inspired by those contained in the textbooks, classroom examples during exercises, and those available on-line on the e-learning platform will be proposed for testing the topics in parts B, C and D.
A time of 2 hours is allotted for the written test as a whole (which drops to 1 hour and half in the case of valid mid-term test).
The (optional) oral examination covers the topics of the entire program.

Evaluation criteria

The written test is assessed by considering the level of knowledge of the topics in the syllabus, the ability to clearly and comprehensively illustrate the development of the questions, and the ability to apply the logical schemes to the various business problems proposed. A separate mark expressed in 30 ths is associated with each of the four parts in the written test.
The assessment of the oral test is carried out by considering the depth and breadth of the knowledge acquired, the property of language, the ability to connect the knowledge in a systemic form, and the analytical and argumentative capacity.

Criteria for the composition of the final grade

The overall mark for the written test is given by the arithmetic mean of the marks, expressed in 30 ths, for the individual parts. However, the written test is only considered sufficient overall if all the parts have a mark of at least 18/30ths; otherwise, the student will have to take the written test again (without prejudice to any passing grade in the intermediate test).
Students who pass the written test may:
a) opt to take the oral test, at the end of which a grade will be proposed that takes into account the overall performance (written test and oral test). This grade will be no lower than the grade on the written test or higher up to a maximum of 3 points (and possible honors, if applicable);
b) not take the oral test; in this case, the mark obtained in the written test passed will be recorded.
All students, at the end of the examination, may reject the passing grade and retake the examination at a later appeal (for the winter 2024 session only, the passing grade from the midterm examination remains valid).

Exam language

Italiano