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.
The programme is the following:
1. The notions of business in Italian Economia Aziendale
2. Managerial models and business equilibrium
3. The concepts of earnings and capital
4. Theoretical foundations 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
|Angela Broglia Guiggi - Corrado Corsi - Giorgio Mion||Economia Aziendale||Giappichelli||2009||978-8-834-89681-5|
|Angela Broglia Guiggi - Corrado Corsi - Giorgio Mion||Economia Aziendale - Esercizi||Giappichelli||2009||978 88 3489739 3|
NB - during the winter session 2021 the exams will be delivered only digitally. The exam will be include a written test and an oral colloquium.
The written exam will be a test and include questions 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
Each part of the text will be evaluated with a single score; the written exam will be considered “sufficient” and allows the admission to colloquium if each evaluation is ≥ 18/30.
During winter session, the self-evaluation bonus can be summed to written exam score.