Teaching code

4S00003

Teacher

Angela Broglia

Coordinator

Angela Broglia

Credits

12

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

Primo semestre L dal Sep 22, 2025 al Dec 18, 2025.

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 different types of business, with particular reference to companies and from a historical-evolutionary perspective. 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. Furthermore, students will be able to apply accounting tools during and at the end of the financial year and they will be able to read financial statements to understand income and working capital.

Prerequisites and basic notions

Given the objectives of a course placed at the beginning of the three-year study path, there are no specific prerequisites

Program

1. The concept of company
2. The company as an archetype of business
3. The management dynamics of the company
4. The theory of the income system
5. Accounting records during the period
6. Capital in the evolution of the company
7. Income and working capital
8. Accounting adjustment
9. Income and working capital in the economic-business configuration
10. The structures of the Income Statement and the properties of income
11. From the origins of business knowledge to Accounting
12. The manifesto of Business Economics

Bibliography

Didactic methods

The teaching methods consist of frontal lessons for the transmission of basic notions, key categories and fundamental application tools; in addition, exercises are useful for the implementation of theoretical knowledge. Thanks to the University Moodle platform, self-assessment activities are proposed during the learning process; in this regard, self-assessment tests will be available online (one for each macro-topic covered) in which students can participate, thus being able to demonstrate their assiduity in studying and the degree of understanding of the various topics covered. The content of the textbooks, as well as the lessons and exercises held in the classroom is consistent with the program. Further teaching material is available on the e-learning platform of the teaching.

Learning assessment procedures

The exam includes a written test and a subsequent oral test. The program and the exam modalities do not differ for attending or non-attending students.
In relation to the written test, an intermediate test will be organized approximately halfway through the semester with optional participation at the discretion of the students.
This intermediate test consists of carrying out a series of accounting exercises relating to accounting records during the administrative period, according to the various types of operations provided for in the teaching program. If the intermediate test is passed, the written test of the first session of the 2025 winter session will consist of only two parts instead of three.
The overall written test concerns the topics in the program that require a numerical application, namely:
- accounting records during the administrative period
- adjustment records and accounting summary tables
- determination of conjectured quantities.
The written test is divided into three questions, one for each aforementioned topic; these questions are inspired by the exercises contained in the textbooks, the examples worked out in class during the exercises, as well as those available online on the e-learning platform.
For the overall written test, a time of 3 hours is assigned (which decreases to 2 hours in case of validity of the intermediate test).
The oral test focuses on the topics of the entire program.

Evaluation criteria

The evaluation of the written test is formulated taking into account the level of knowledge of the topics in the program, the ability to clearly and exhaustively illustrate the development of the questions and the ability to apply the logical schemes to the various proposed business problems. Each of the 3 questions that make up the written test is associated with a distinct score. The evaluation of the oral test is formulated taking into account the depth and breadth of the knowledge acquired, the ownership of language, the ability to connect knowledge in a systemic form and the analytical and argumentative capacity.

Criteria for the composition of the final grade

The overall grade of the written test is given by the arithmetic mean of the score, expressed in 30ths, of the individual questions that compose it. However, the written test is considered sufficient overall only if all the questions have a score of at least 18/30ths; otherwise, the student is not admitted to the oral test and will have to take the written test again.
The oral test is awarded 5 points that can be added to or subtracted from the grade reported in the written test, based on the performance demonstrated by the student.
The final grade of the exam, expressed in 30ths, will take into account the overall grade of the written test and the performance provided in the oral test.

Exam language

Italiano

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