The student will have mastery of the principles and foundations of Business Economics with in-depth analysis of the notions of business, with particular reference to businesses, and the logic of business disciplines (I module). The student will also obtain basic knowledge of logic and applications relating to the periodic processes of evaluating income, capital and monetary flows. The student will know and be able to apply the accounting reporting processes (II module).
Course Prerequisites
The student must have basic analytical and mathematical skills (logical reasoning, knowledge of basic high school mathematical concepts).
Teaching Methods
Frontal lectures supported by Peer Point presentations, analysis of case studies also managed by corporate representative, and exercises with the use of Excel files and calculators. Online business simulation
Assessment Methods
Written and oral exam. Written test aimed at evaluating knowledge of theoretical and practical aspects, with multiple choice, true/false questions; open answers. The oral test completes the evaluation of the knowledge verified by the written test. There is the possibility of taking mid-term evaluation of the acquired knowledge. The evaluation of the exam is expressed with a score that can vary between 0 and 30, with a score at least sufficient if equal to or higher than 18. Each question is worth a specific number of points depending on the wight of the module or the type of question. In the case of an intermediate test, the relative evaluation participates in determining the weighted average of the final grade of the written work, for a value equal to 5/9. The use of a calculator is permitted. The results of the written tests will be shared by publishing the results on the course's KIRO e-learning platform, in case of midterm assessment, or on the student's personal area, in case of final exam. The acceptance of the grade follows the didactical regulation of the University of Pavia.
Texts
Mella P. (2013), Aziende. Istituzioni di Economia aziendale, Franco Angeli, Milano, 5° ed.., ISBN: 8856803690. Cerbioni, F., Cinquini, L., Sostero, U. (2019), Contabilità e bilancio, McGraw-Hill Education, Milano, 6° ed. ISBN: 8838695156. Capittini, D., Demartini, C. (2015), Principi di contabilità generale e applicata, McGraw-Hill, Milano ISBN: 9788838675058. Notes released via KIRO
Contents
- The system of economic activities. - The concepts of production, business, market and sector. - Definitions and characteristics of production companies and businesses. - Administration, management, strategies and organisation. - Company management in accounting interpretation: administrative period, financial year, production processes. - Monetary exchange and values: numerical values, non-numerary values, financial values and economic values. - Non-financial reporting: obliged parties and contents of the main reporting standards. - Income and capital. Management profiles: income, equity and financial. - The balance sheet, the income statement and the cash flow statement. - Business simulation with keeping of accounting records relating to management operations on the Penworldwide portal.
Course Language
Italian
More information
Teaching assistant: Eugenia Parodi
NOTE: students enrolled in the Inclusive Learning Modalities programme (“Modalità didattiche inclusive) are requested to contact the Professor and the Degree Course Coordinator in order to assess specific needs and define targeted support actions.