Economia aziendale - ENG

BUSINESS ADMINISTRATION
(ECONOMIA AZIENDALE)

Course A – Prof. Davide Maggi - Prof. Pasquale Seddio
Course B – Prof. Eugenio Mario Braja - Prof. Pasquale Seddio
Course C – Prof.ssa Anna Chiara Invernizzi

Course Code: EC0037
Subject code: SECS – P/07
10 ECTS – 80 hours
Location: Novara



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, 2013: Part I, II, III.
Campra Maura a cura di, La contabilità aziendale, Il Sole 24 Ore, Milano, 2007: chapter form 1 to 9.
Campra-Cantino, Contabilità e bilancio: casi ed esercizi, Giappichelli, Torino, 2000.
Others texts and exercises will be at disposal on the web site of the course.

Others texts:
Frattini Giovanni, Contabilità e bilancio – Le rilevazioni, Giuffrè, Milano, ultima edizione.

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.