Teaching code

4S00536

Academic staff

Giorgio Mion, Davide Brina

Coordinator

Giorgio Mion

Credits

9

Also offered in courses:

• Business Accounting of the course Bachelor's degree in Economics, Firms and International Markets

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

Primo semestre L dal Sep 23, 2024 al Jan 10, 2025.

Courses Single

Authorized

Lessons timetable Moodle Seminars 0

Learning objectives

This 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

Being a 1st year course, there are no specific prerequisites. In the month of September, introductory courses to the study of business economics will be held, intended primarily for students coming from non-economic degrees.

Program

1. Business and market
2. Managerial models and business equilibrium
3. The notion of “Capital”
4. Accounting tools
5. Theoretical principles of financial accounting
6. Recognition process by journal entries (during the year)
7. The notion of ”Earning"
8. Recognition process by journal entries (at the end of the year)
9. The logic of balance evaluations
The program is te same for attendant and non-attendant students

Bibliography

Didactic methods

The teaching methods consist of frontal lessons as regards the transmission of the basic notions, the key-categories and the fundamental application tools; to this are added the exercises useful for the implementation of theoretical knowledge. Thanks to the University's Moodle platform, all the teaching materials used in the frontal lessons are made available to students in advance during the lesson semester. The content of the textbooks, as well as of the lessons and exercises held in the classroom, adheres to the programme. Program and study materials are the same, regardless of class attendance.
Lessons take place in person at the time indicated in the appropriate space on the website. However, the delivery contents of the lessons will be recorded and the recordings will be available on the teaching Moodle platform.

Learning assessment procedures

The exam includes a written test, divided into four parts, and a subsequent optional oral test, the latter subject to the outcome of the written test.
The program and exam methods do not differ for attending or non-attending students.
In relation to the written test, an intermediate test will be organized in the middle of the semester with optional participation at the students' discretion. This intermediate test (with a maximum duration of 30 minutes) consists in carrying out a series of exercises of an accounting nature relating to the accounting records during the administrative period (point B of the following list), according to the various types of operations envisaged by the program of the 'teaching. If the intermediate test is passed, the written test of the 2024 winter session alone will consist of only three parts instead of four.
The comprehensive written test covers all the topics in the program and is divided into four parts:
A. company and market, concepts of income and working capital, management and related balances
B. accounting records during the administrative period
C. adjustment and settlement records closing of accounts
D. determination of estimated quantities.
For the verification of the arguments of part A, multiple choice questions will be proposed, for the verification of the arguments of parts B, C, and D, exercises inspired by those contained in the textbooks, by the examples developed in the classroom during the exercises, as well as by those available online on the e-learning platform
A maximum time of 2 hours is assigned for carrying out the overall written test (which drops to 1 hour and 30 minutes if the intermediate test is valid).
The oral test - optional - 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 illustrate correctly, clearly and exhaustively the development of the questions and the ability to apply logical schemes to the various business problems proposed. Each of the 4 parts that make up the written test is associated with a distinct score expressed out of 30. The evaluation of the oral test is formulated taking into account the depth and breadth of the knowledge gained, the property of the language, the ability to link knowledge in a systemic form and the analytical and argumentative ability.

Criteria for the composition of the final grade

The overall grade of the written test is given by the arithmetic mean of the scores, expressed out of 30, obtained in the 4 parts that compose it.
However, the written test is considered sufficient overall only if all four parts have an evaluation of at least 18/30; otherwise, the student will have to take the written test again (without prejudice to any positive mark in the intermediate test).
Students who pass the written test can:
a) opt for the oral test, at the end of which the mark that takes into account the overall performance (written test and oral test) will be proposed; This mark will be not less than the mark of the written test and more than the mark of the written test of 3 points.
b) give up the opportunity to take the oral test; in this case the grade obtained in the passed written test will be recorded.
For all students, the possibility is reserved, at the end of the exam, of refusing the positive mark and repeating the test in a subsequent session (only for the 2024 winter session the positive mark of the intermediate exam remains valid).

Exam language

Italiano