Teaching code

4S00003

Teacher

Angela Broglia

Coordinator

Angela Broglia

Credits

9

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

primo semestre lauree triennali dal Sep 17, 2018 al Jan 11, 2019.

Lessons timetable Moodle Seminars 0

Learning outcomes

The course is aimed 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.
The course is aimed to explain the logical categories of business administration, developing the ability to use correct and appropriate terms; in addition, it is intended to bring students to acquire skills of accounting, as an instrument useful to express an analytical and synthetic view of management dynamics.

Program

1. The concepts of “azienda” and “impresa”
2. Models of management
3. The notions of “Earnings” and “Capital”
4. Theoretical principles of financial accounting
5. Recognition process by journal entries (during the year)
6. Recognition process by journal entries (at the end of the year)
7. The logic of balance evaluations

The course includes both frontal lessons (aimed to the transmission of basic concepts) and practical exercises.
Moreover, students can perform 12 self-evaluation tests during the semester, by way of eLearning, to show their competences and assiduousness in studying. If a student performs at least 10 test and its average evaluation is sufficient, it can obtain a bonus that can be summed to exam evaluation in winter session:
- 2 pt of bonus if average evaluation ≥ 85%
- 1 pt of bonus if 70% ≤ average evaluation < 85%
During the lesson semester, there is a tutoring service, organized by senior students, trained by the teachers. Tutoring is recommended to students that have never studied accounting and management in their scholastic careers.

Examination Methods

The examination is both written and oral; It’s possible to take the oral examination only if the evaluation of written exam is sufficient (≥ 18/30).

---- purpose of examination ----

The written exam aims to test student’s knowing about syllabus arguments and capability to apply accounting methods.

The oral colloquium aims to test:
- the strenght of student’s knowledge;
- lexical properties;
- student’s ability to connect single notions to knowledge system;
- analytical skills.

---- contents of examination ----

The written exam concerns practical exercises about these arguments:
- Recognition process by journal entries (during the year)
- Recognition process by journal entries (at the end of the year)
- The logic of balance evaluations

The written exam includes three exercises, similar to whom treated during the lessons and on textbooks and other study material.
Each exercise is evaluated with a single score; the written exam is considered “sufficient” and allows the admission to colloquium if the single score of each exercise ≥ 18/30. The evaluation of written exam is given by the weighted average score of the individual questions, to which the following weights are assigned:
- 40% to the first question (Recognition process by journal entries during the year)
- 40% on the second question (Recognition process by journal entries at the end of the year)
- 20% to the third question (The logic of balance evaluations)

During winter session, the self-evaluation bonus can be summed to written exam score.

---- intermediate exam ----

During lesson semester, there is an intermediate exam; the aim of this exam is to support students in their training and to incentivize systematic personal study.
The intermediate exam is written and concerns recognition process by journal entries (during the year); if it is sufficient, it substitutes for the first exercise of written exam.