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 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 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

Since the course is 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

Bibliography

Didactic methods

The teaching methods consist of lectures 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, all the teaching materials used during the lectures are made available to students in advance during the semester of lessons. A series of self-assessment tests will also be available on the Moodle platform, useful for regularly testing the learning of the various topics developed during the lessons. The content of the textbook, as well as the lessons and exercises held in the classroom is consistent with the program. The program and study materials are the same, regardless of attendance at lessons. The course requires 9 CFU of lessons.

Learning assessment procedures

The exam consists of a written test, divided into four parts, and a subsequent optional oral exam, which can be accessed by passing the written test. The program and exam procedures do not differ for attending and non-attending students. In relation to the written test, a midterm exam will be held approximately halfway through the semester, with optional participation at the students' discretion. This midterm exam (lasting a maximum of 30 minutes) consists of a series of accounting exercises relating to accounting records during the accounting period (point B of the following list), according to the various types of transactions covered in the course syllabus. If the midterm exam is passed, the written exam for the first session of the 2026 winter session will consist of only three parts instead of four. The overall written exam covers all syllabus topics and is divided into four parts: A. Business and the market, concepts of income and working capital, management and related balances B. Accounting records during the accounting period C. Adjustment and closing of accounts D. Determination of conjectured quantities. To assess the topics of Part A, a semi-structured test will be offered with multiple-choice and short-answer questions on specific topics. To assess the topics of Parts B, C, and D, exercises will be provided, inspired by those in the textbooks, examples worked in class during exercises, and those available online on the Moodle platform. Each part of the written exam is allotted 30 minutes, resulting in a maximum duration of two hours, which is reduced to one hour and thirty minutes in the first session of the 2026 winter session if the midterm exam is passed. The oral exam, which is optional, will cover the topics of the entire syllabus.

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 illustrate correctly, clearly and exhaustively the development of the questions and the ability to apply the logical schemes to the various proposed business problems. Each of the 4 parts that make up the written test is associated with a distinct score expressed in 30. The evaluation of the oral test is formulated taking into account the depth and breadth of the knowledge acquired, the propriety 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 written test is considered passed only if all four parts have a grade of at least 18/30. If this condition exists, the grade of the written test is given by the arithmetic mean of the scores, expressed in 30s, obtained in each of the parts that compose it. Students who pass the written test can: a) opt to take the oral test, at the end of which the grade that takes into account the overall performance (written test and oral test) will be proposed. This grade will not be lower than that of the written test or higher up to a maximum of 3 points (and possible honors, if the conditions apply); b) renounce the opportunity to take the oral test; in this case the grade obtained in the written test passed will be recorded. For all students, the possibility is reserved, at the end of the exam, to refuse the positive grade and repeat the entire test in a subsequent session.

Exam language

Italiano