Economia aziendale - ENG
ECONOMIA AZIENDALE
Prof.ssa Alessandra Francesca FARAUDELLO
alessandra.faraudello@eco.unipmn.it
Subject code: SECS – P/07
10 ECTS – 80 hours
Location: Casale Monferrato
Educational aims
The course is designed to provide a basic understanding of financial accounting and business management of companies which produce goods and services.
The course is devoted to accounting and financial statements presentation and to companies business and management rules. The course is also focused on the understanding of the environmental influences using also some specific business cases in order to join the students to the” business reality”.
Content of the course
The course is characterised by two topics: accounting and financial statements and business and management. During the different lessons the synergy between these two topics is clearly stressed.
1st part - Accounting and financial statements:
- The accounting system;
- Accounting for ordinary business transactions;
- Import and export;
- Fixed assets;
- Financing operations;
- Shareholders' Equity;
- Adjustments and closing entries;
- Presentation of Financial statements.
2nd part - Business and management:
- The enterprise as a system;
- The environmental influences;
- Main functional areas and processes;
- Marketing department;
- Organizational department;
- Administrative and Finance Department;Text …
Prerequisites
None.
Course Texts
AA.VV., Lezioni di economia aziendale, Giappichelli, Torino, 1996: Parte I, II, III (cenni) e IV (cenni). The book is available in the library
Campra Maura a cura di, La contabilità aziendale, Il Sole 24 Ore, Milano, 2007: capitoli da 1 a 9. The book is available in the library
Dispense ed esercitazioni a cura dei docenti rese disponibili sul sito del corso.
Others texts:
Frattini Giovanni, Contabilità e bilancio – Le rilevazioni, Giuffrè, Milano, ultima edizione. The book is available in the library
Further informations can be found in the web page of the course at the URL:
https://eco.dir.unipmn.it/
Teaching methods
Frontal lectures, business cases and exercises will be used during the course.
Examination
The examination is written.