Scienze aziendali

Business Administration: 1. Introduction to business administration, definitions, characteristics and ongoing, processes and functions* 2. Business management and business organizations types (household, firms, public sector organizations, non-profit organizations)* 3. Business context, organizational dynamics and change management 4. Strategic problem-solving and business challenges and value creation 5. The typical corporate behavioral model; classification of function according to Fayol; the corporate leadership* 6. Corporate governance and its pillars 7. Business organizations and business combination 8. The satisfaction of human needs; the non-for-profit companies; production companies* 9. Company as finalized system; the corporate strategies’ development; corporate organizations and the formal authority* 10. Corporate profitability and financial needs* 11. Costs (direct vs variable, configurations, cost control), revenues and operational efficiency* 12. The break-even point* 13. Internal control and management accounting systems 14. Monetary, financial and economic management* Accounting: 15. Introduction to accounting principles* 16. Income and capital through the using of quantitative accounting tools* 17. The system of values of a firm. Financial performance analysis of business operations 18. Sustainability and non-financial information 19. General purpose, annual reports objective and financial statement assumptions and principles 20. Financial reporting, Income analysis and Financial statement analysis* 21. T-Account method, Double-entry book-keeping, recording process, nature of accounts (debits and credits), ledger and trial balance* 22. Main entries in accounting ledgers (among which purchase and sales of goods, purchase and sales of goods with additional charges and revenues, sale of goods with passive allowances, sale of goods with returns on sales, sales of fixed assets, VAT settlement, credit renewal, debit regulation)* 23. Depreciation expenses recording, integrative recordings, adjusting recording* 24. Costs and revenues systems* 25. Net worth and Credit capital* 26. Exercises*

none prerequisites

1. Marchini P (Ed), Authors: Avallone FG, Bini L, Costantini A, D'este C, D'onza G, Doni F, Fasan M, Gromis Di Trana M, Lombardi R, Mafrolla E, Marchini PL, Mattei MM, Monaco E, Moscariello N, Presti C, Ramassa P, Riva P, Stacchezzini R, Trequattrini R, Veneziani M, Business Administration and Accounting, Giappichelli, Torino, 2023, chapters 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 16 2. Weygandt, Kieso, Kimmel, Trenholm, Warren, Novak, Accounting Principles, Ninth Canadina Edition, Volume 1, Wiley, 2021, chapters 1, 2, 3, 4 3. Teaching materials (they are provided for the topics characterized by symbol * in the course program in addition to the previous textbooks)

it is not mandatory

Writter Exam and Oral Exam

frontal lesson