Teaching code

4S011625

Academic staff

Chiara Leardini, Giovanni Fraccaro

Coordinator

Chiara Leardini

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

Primo semestre (lauree magistrali) dal Oct 2, 2023 al Dec 22, 2023.

Courses Single

Authorized

Lessons timetable Moodle Seminars 0

Learning objectives

The course aims to lead students to be able to understand and analyze financial statements and to implement management control tools in sports activities and events. The application of management control tools will allow students to be able to express assessments on the progress of sports activities and support with a cost analysis the choices of implementation of innovative and sustainable sports activities.

Prerequisites and basic notions

To take the final exam, knowledge of the program being taught is required and in particular the understanding of the legal-technical language and the ability to identify the budget items of sports organizations as well as the analysis and classification of supporting costs. of business decisions.

Program

1. The Sport system in Italy. 2. Types and activities of Sports Organizations. 3. Reform of Sport and the Third Sector. 4. Accounting of Sports Associations. 5. The cash flow statement and the financial statements: introductory profiles. 6. Financial statements: drafting principles 7. Financial statement documents. 8. Simplified financial statements. 9. The Constitution of professional sports clubs. 10. Sustainability reporting. 11. The budget of the Amateur Sports Associations. 12. From the report to the taxes. 13. Tax regimes: Law 398/91, art. 145 TUIR and Ordinary Regime. 14. The corporate bodies of the ASD APS and their responsibilities. 15. Accounting books, corporate books and registers. 16. Size and classification of costs. 17. Cost analysis to support business decisions. 18. Tax controls on Sports Associations. 19. Transparency obligations in ASDs and ETSs. 20. The rules of good administration.

Bibliography

Didactic methods

The course includes the use of frontal lessons integrated with active teaching, study of reports of sports organizations, exercises, classroom testimonies.

Learning assessment procedures

The learning assessment will take place through a single written test which is made up of two open questions, an exercise and ten multiple choice questions. The test is aimed at ascertaining basic knowledge of financial statements and the foundations of management control of sports organisations. The exam methods are not differentiated between attending and non-attending students.

Evaluation criteria

To pass the exam, students must demonstrate that they have fully achieved the learning objectives. In particular:
- the open questions are aimed at verifying some relevant topics of the course (score 7/31);
- the exercise is aimed at verifying the methodological application of the knowledge acquired (score 4/31);
- the multiple choice questions are aimed at assessing knowledge regarding the part of the program covered by the question (score 20/31). The student passes the test if he achieves a total score of at least 18 out of 31.

Exam language

Italiano

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