Catalogo dei Corsi di studio

The course provides students with a basic knowledge of private entities, profit and no-profit, in relation to the characteristics, operation, economy, business and funding sources. It also aims to introduce the concepts of income and capital through the use of quantitative tools and accounting.



LEARNING OUTCOMES

Foreground

Students who have passed the examination will be able to apply fundamental knowledge gained about the private entities, profit and no-profit, particularly with regard to characteristics, operation, economy, business and funding sources.

Acquired skills

Students who have passed the examination will be able to understand the variables that guide the behaviour and decisions of entities and, in particular, will acquire the skills necessary to assess the affordability and financial viability of business plans. Students who have passed the examination will also manage accounting operations in order to prepare the financial statements, to interpret the results achieved by companies and to evaluate their performance.

Programme

1. SYSTEM COMPANY, THE FUNCTIONS AND BUSINESS PROCESSES

- The company, the Business Administration and Management
- The system of business operations: financing, investment, production, sale
- Functions, processes and organizational structure of the company
- The finance company
- Marketing and sales processes
- The current supply of factors of production
- The acquisition and use of labor
- Investment in long-term inputs
- The production and the conditions of efficiency and effectiveness of the combination of production
- The conditions of economic equilibrium, financial and capital of the company
- The company in the economic and social system: the strategy and the company's strategic formula

2. INSTRUMENTS OF ANALYSIS AND CONTROL OF BUSINESS MANAGEMENT

- Business Operations and dynamic values: the costs, revenues, assets, liabilities, revenue and expenses
- Income and capital
- The system of accounting records
- The systematic recording of business transactions
- The determination of periodic income and operating working capital
- Connections-budget accounting and managerial accounting purposes
- The re-opening of accounts and treatment of balance sheet accounts

Adopted texts

MARCHI L. (a cura di), Introduzione all’economia aziendale. Giappichelli Editore, Torino, 2012.
MARCHI. L. (a cura di), Introduzione alla contabilità d’impresa, G.Giappichelli Editore, Torino, 2013
MATERIALE DIDATTICO disponibile sul sito del docente

Bibliography

MARCHI L. (a cura di), Introduzione all’economia aziendale. Giappichelli Editore, Torino, 2012. MARCHI. L. (a cura di), Introduzione alla contabilità d’impresa, G.Giappichelli Editore, Torino, 2013 MATERIALE DIDATTICO disponibile sul sito del docente

Study modes

frontal lessons

Exam modes

Practical and Oral exam

Exam reservation date start	Exam reservation date end	Exam date
23/12/2021	08/01/2022	12/01/2022
01/01/2022	29/01/2022	02/02/2022
15/03/2022	16/04/2022	20/04/2022
13/05/2022	10/06/2022	15/06/2022
10/06/2022	09/07/2022	13/07/2022
17/08/2022	16/09/2022	20/09/2022
23/09/2022	22/10/2022	25/10/2022

Programme

1) The Economic Institute - general characteristics: the corporate objects. “Legal entity” and “Economic entity”. Types of entities.
2) The company - the individual initiative in business: private and public companies. The purpose of the company. Evolution of the studies on firm behaviour. The decision-making structure and power control in the enterprise. The economy of corporate. Efficiency and production costs. The internal accountability.
3) The fund raising in companies - financial need and determination. The cover of needs: sources. The choice of different forms of financing. The dynamic relationship between “equity” and “loan capital” in financial structure. Funding sources in light of company law reform (D.Lgs. 6/2003).
4) The determinations and quantitative surveys as a tool of company information - Moments logical. The nature of income and capital. Theory and method of double entry. The method of double entry in manufacturing companies. The accounting records of operations of establishment, acquisition, sale, compensation of employees, collection and payment, loans. The formation of the budget and the determination of income. Scriptures of settlement, closing and reopening accounts. Destination of operating income. Nominal capital and reserve holdings of industry companies.

Adopted texts

1) PAOLONI M., PAOLONI P. (a cura di),Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009

2) PAOLONI M., CELLI, M. (a cura di),Introduzione alla contabilità generale, CEDAM, 2012

3) G. ZANDA, Fondamenti di economia aziendale, Giappichelli, Torino, 2015.

Bibliography

1) PAOLONI M., PAOLONI P. (a cura di),Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009 2) PAOLONI M., CELLI, M. (a cura di),Introduzione alla contabilità generale, CEDAM, 2012 3) G. ZANDA, Fondamenti di economia aziendale, Giappichelli, Torino, 2015. 4) P. Capaldo, L'azienda centro di produzione, Giuffrè, Milano, 2013 5) P. Onida, Economia d' Azienda, UTET, Torino, ultima edizione.

Prerequisites

no prerequisite

Exam modes

the writing reaches a maximum score of 24. the text can be overcome with 14 points. a maximum of 6 points can be obtained for oral examination

Exam reservation date start	Exam reservation date end	Exam date
29/12/2021	05/01/2022	12/01/2022
19/01/2022	26/01/2022	02/02/2022
06/04/2022	13/04/2022	20/04/2022
01/06/2022	08/06/2022	15/06/2022
23/06/2022	30/06/2022	07/07/2022
30/08/2022	06/09/2022	13/09/2022
28/09/2022	05/10/2022	12/10/2022

Programme

PROGRAM
1) The firm as economic institute.
General characters: the firm as center of production of goods and services. Different typologies of firm and their characteristics. Business subjects: "juridical subject" and "economic subject." The business choices and their inspiring principles: economic equilibrium and inexpensiveness.

2) The enterprise.
The enterprise objectives and the possible formalities of remuneration of the productive factors.
The risk of enterprise and the subjects on which it burdens. Income and profit of enterprise. No profit organization. Industrial accounting. Planning and Control of management. Business plan and budget. Organizational structures of enterprise. Groups, consortia and other forms of cooperation among enterprises. The relationships between capital and job in the enterprise: "co-management"; "share"; "self-management."

3) The financing of the firm.
The financial requirement and its determination. The coverage of the requirement: the sources. The choice of the different forms of financing. The dynamics relationship among "equity" and "debt" in the financial structure of the enterprise. New tools of financing. Self financing and cash-flow.
4) The accounting: finality and methodologies.
Meaning and operation of an account. Introduction to the method of the double entry applied to the system of the income. Writings of management. Writings of constitution. Budget of verification. Writings of closing: passage from the bookkeeping data to the values of budget. Editing of the budget of exercise. Writings of opening. Destination of the profit, coverage of the loss, operations on the capital. Recording of extraordinary items. Presentation of the schemes of balancesheet according to routine and law. Calculation of the uppercut and the actual value in the regime of the simple and composed interest. The integrated accounting.

Adopted texts

For points 1), 2) e 3):
C. Bianchi – Il modello aziendale come modello di economicità, II Edizione, Kappa, Roma, 1998.
P. Capaldo: L’azienda centro di produzione, Giuffrè, Milano, 2013.
For close examinations on the point 1):
P. Capaldo - Le aziende non profit tra Stato e mercato; in Atti del convegno AIDEA: , CLUEB, Bologna, 1996.
For close examinations on the point 3):
P. Capaldo – Capitale proprio e capitale di credito nel finanziamento d’impresa, Giuffrè, Milano, 1967
For point 4):
M.T.Bianchi: Le rilevazioni contabili: principi, metodi ed esemplificazioni IV edizione, Esculapio, Bologna, 2013.

Bibliography

BIBLIOGRAPHICAL SOURCES (suggested) For points 1), 2) e 3): C. Bianchi – Il modello aziendale come modello di economicità, II Edizione, Kappa, Roma, 1998. P. Capaldo: L’azienda centro di produzione, Giuffrè, Milano, 2013. For close examinations on the point 1): P. Capaldo - Le aziende non profit tra Stato e mercato; in Atti del convegno AIDEA: , CLUEB, Bologna, 1996. For close examinations on the point 3): P. Capaldo – Capitale proprio e capitale di credito nel finanziamento d’impresa, Giuffrè, Milano, 1967 For point 4): M.T.Bianchi: Le rilevazioni contabili: principi, metodi ed esemplificazioni IV edizione, Esculapio, Bologna, 2016.

Prerequisites

It is a first year teaching, therefore, there are no specific prerequisites. The course is institutional.

Frequency modes

Optional

Exam modes

The exam aims to ascertain: the possession of knowledge related to the principles of business economics and the determination of income and capital, transmitted during the course, as well as the analytical and argumentative skills of the student. The exam is oral and consists of two stages of the interview: the first is about the determination of income and capital through the assessment of the knowledge of the technique of double entry. In this phase the knowledge of the management, closure, opening and constitution records is ascertained. In the case of a positive result, the second phase of the interview is accessed, which deals with the company's operating principles, the governance of the company and the criticalities of the economic and financial cycle. The judgment is based on the ability of the student to bring out the acquired knowledge, the ability to link and coordinate between the concepts and the operational reality. In particular, the student must demonstrate that he is able to apply the acquired knowledge and to have achieved a good problem solving ability. To achieve a score of 30/30 cum laude, the student must instead demonstrate that he has acquired excellent knowledge of all the topics covered during the course, being able to link them in a logical and consistent way. The exam lasts approximately 45 minutes between the first and second stages of the interview.

Exam reservation date start	Exam reservation date end	Exam date
28/12/2021	03/01/2022	10/01/2022
19/01/2022	26/01/2022	02/02/2022
12/04/2022	19/04/2022	26/04/2022
01/06/2022	08/06/2022	15/06/2022
29/06/2022	06/07/2022	13/07/2022
02/09/2022	09/09/2022	16/09/2022
28/09/2022	05/10/2022	12/10/2022
28/12/2022	04/01/2023	11/01/2023