Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
I semestre (Lingue e letterature straniere) dal Sep 27, 2021 al Jan 8, 2022.
This course aims to introduce the concepts and tools necessary for understanding the content and the informative value of the financial statements of companies. This course, starting from the basic concepts of the business economy, such as the definition of company, its objective function, its management, will provide a focus on the contents, structure and analysis of the financial statements according to the current legislation and considering also the sustainability reporting. At the end of the course the students will be able to interpret the financial statement and to apply the most important analysis techniques to take sustainable decisions.
LESSONS CONDUCTING METHOD:
All lectures will be in dual mode, in presence in the classroom and simultaneously in live streaming. All lessons will be recorded and available to students.
Introduction to business economics: classification of companies and definition of the role they play in the economic system. The economic and financial structure of the company, deepening the concepts of income, capital, financial needs and methods of coverage. The balance of the company. The financial statements: general clause, preparation and structure principles. Structure and contents of the financial statements. The criteria for evaluating the items in the financial statements. Non-financial reporting, in particular an introduction to the sustainability report and the concepts of sustainability in corporate paradigms, all supported by non-financial disclosure in corporate information according to Legislative Decree 254/2016.
• Course slide
• Economia dell’Impresa, di A. Beretta Zanoni, B. Campedelli, Il Mulino, Bologna, 2007 (Prima parte)
• Il bilancio d'esercizio. Formazione, lettura, interpretazione Alberti, Leardini, Rossi, Maggi, Franco Angeli 2018 (Capitoli 3, 4, 6, 7, 8, 12, 13, 14, 18, 19)
• Il Sole 24, marzo 2018, Dichiarazione non finanziaria obbligatoria per gli enti di interesse pubblico rilevanti
Visualizza la bibliografia con Leganto, strumento che il Sistema Bibliotecario mette a disposizione per recuperare i testi in programma d'esame in modo semplice e innovativo.
The exam consists of a written test. The written test includes open questions to which a timely answer is required, also by carrying out short calculations. For this reason it is necessary to carry a calculator with you.
Due to the COVID-19 emergency and up to different provisions, the examination methods may undergo variations.