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 (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 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

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

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

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 seven 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 materials are 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 exam includes a written test and a subsequent optional oral test, the latter subject to the outcome of the written test. The program and examination methods do not differ for attending or non-attending students. In relation to the written test, an intermediate test will be organized approximately in the middle of the semester with optional participation at the discretion of the students. This intermediate test consists in carrying out a series of accounting exercises relating to accounting records during the administrative period, according to the various types of operations envisaged in the teaching program. If you pass the intermediate test, the written test of the first session of the 2023 winter session will consist of only two parts instead of three (in case of acquisition of the bonus related to the self-assessment tests, the above will also apply to the second session of the 2023 winter session. ). The overall written test concerns the topics in the program that require a numerical application, namely: - accounting records during the administrative period - settlement and closing of accounts - determination of the estimated quantities. The written test is divided into three questions, one for each aforementioned topic; these questions are inspired by the exercises contained in the textbooks, the examples carried out in the classroom during the exercises, as well as those available online on the e-learning platform. A time equal to 2 hours is assigned for the overall written test (which drops to 1 hour and 20 minutes in case of validity of the intermediate test). The optional oral exam focuses on the topics of the entire program. The student can request the oral test only if he has obtained a grade equal to or higher than 24/30 in the written test.

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 correctly, clearly and comprehensively illustrate the development of the questions and the ability to apply the logical schemes to the various business problems proposed. A distinct score is associated with each of the 3 questions that make up the written test. The evaluation of the written test also allows to verify a basic level of knowledge relating to the concepts indicated in the program (first 3 points of the program). The evaluation of the oral exam is formulated taking into account the depth and breadth of the acquired knowledge, the property 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 overall mark of the written test is given by the arithmetic average of the score, expressed out of 30, of the individual questions that compose it. However, the written test is considered overall sufficient only if all the questions have an evaluation of at least 18/30; otherwise, the student will have to take the written test again. Only students who have achieved a grade of at least 24/30 in the written test can: a) opt for the oral test, so as to take the opportunity to confirm their good preparation even on those topics that are only indirectly connected to the questions of the written test; at the end of the oral exam, the overall mark will be proposed, which takes into account all the tests taken; b) renounce the opportunity to take the oral exam; in this case, however, since this waiver does not allow you to demonstrate your good preparation even on those topics that are not directly related to the questions of the written test, the verbalized mark will be 24/30. Students who have passed the written test with a grade lower than 24/30, will instead have their grade recorded without the possibility of accessing the oral test, without prejudice to the possibility of withdrawing and, therefore, repeating the written test in a subsequent appeal.

Exam language

Italiano