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 (lauree) dal Sep 19, 2022 al Jan 13, 2023.

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

As it is a 1st-year course, there are no specific prerequisites

Program

1. The historical origin of business studies
2. The evolution of the concept of “azienda”
3. Business and market
4. Managerial models and business equilibrium
5. The notion of “Capital.”
6. Theoretical principles of financial accounting
7. Recognition process by journal entries (during the year)
8. The notion of “Earnings.”
9. Recognition process by journal entries (at the end of the year)
10. The logic of balance evaluations
11. Interpretation of the accounting results
12. The evolution of accounting theories

Bibliography

Didactic methods

The teaching methods consist of face-to-face lectures for transmitting basic notions, key categories, fundamental application tools, and exercises to implement theoretical knowledge.
Using the University's Moodle platform, in-progress learning self-assessment activities are proposed; in this regard, self-assessment tests (one for each macro-topic covered) will be available online. Students who take at least nine online tests and achieve a positive overall mark (average of all the tests taken) of at least 7.5 will earn a bonus that will allow them to keep the mid-term test valid for both winter 2023 session calls.
The content of the textbooks and the lectures and tutorials delivered in the classroom adhere to the syllabus.
Other teaching material is available on the e-learning platform of the course.
The syllabus and study materials are the same for attending and non-attending students.

Learning assessment procedures

The examination consists of a written test and a subsequent oral test.
The syllabus and examination methods do not differ for attending and non-attending students.
In connection with the written test, an intermediate test will be organized approximately halfway through the semester with optional participation for students.
This intermediate test consists of carrying out a series of accounting exercises relating to the accounting records during the administrative period, according to the various types of transactions in the teaching program. If the mid-term test is passed, the written test of the first appeal of the winter 2023 session will consist of only two instead of three (in the event of acquiring the self-assessment test bonus, the above will also apply to the second appeal of the winter 2023 session).
The comprehensive written test covers the topics in the syllabus that require the numerical application:
- accounting entries during the administrative period
- accounting entries and summary statements
- determination of conjectured quantities.
The written test is composed of three questions, one for each of the above topics; these questions are inspired by the exercises contained in the textbooks, the examples carried out in the classroom during activities and those available online on the e-learning platform.
A time of 3 hours is allotted for the written test as a whole (which drops to 2 hours in the case of a valid mid-term test).
The oral examination covers the topics of the entire program.

Evaluation criteria

The written test is assessed by considering the level of knowledge of the topics in the syllabus, the ability to clearly and comprehensively illustrate the development of the questions, and the ability to apply the logical schemes to the various business problems proposed. A separate mark is associated with each of the three questions in the written test.
The assessment of the oral test is carried out by considering the depth and breadth of the knowledge acquired, the property of language, the ability to connect the knowledge in a systemic form, and the analytical and argumentative capacity.

Criteria for the composition of the final grade

The overall mark for the written test is given by the arithmetic mean of the marks, expressed in 30 hundredths, for the individual questions. However, the written test is only considered sufficient overall if all the questions have a mark of at least 18/30ths; otherwise, the student is not admitted to the oral test and must take the written test again.
The oral test is awarded 5 points, which can be added to or deducted from the mark given in the written test, depending on the performance demonstrated by the student.
The final mark in the examination, expressed in 30 hundredths, will consider the overall mark in the written test and the performance in the oral test.

Exam language

Italiano