INGLESE

There are not preparatory courses.

The Course will provide students with theoretical and practical lessons. The discussion of the topics will be accompanied by specific exercises and case studies.

At the end of the Course, students will be able to understand the main issues and dimensions of business economics with particular reference to the concepts of business, actors who own the business, actors who run the business, the main business processes, the main management issues and the way companies can create value. In addition, students will also acquire basic knowledge of bookkeeping and accounting techniques.

At the end of the Course, students will be able to make critical reflections about the main business issues.

Practical classes, interactive teaching methods and debates between the Professor and the students will allow the latter to enhance their skills on problem solving and communication. In addition to this, students will develop the ability to critically analyze some key issues of a company from the perspective of business economics and, in so doing, they will increase their skills to interpret and address the most relevant business problems.

• The Business and the Business Environment
• Types of Business Organization
• Defining Management
• The Organisational Context
• Corporate Governance: Principles, Issues and Trend
• The Framework for Financial Accounting
• The Accounting Equation and its Components
• The Accounting Cycle: During the Period and the end of the Period
• Basic Documentation and Books of Account
• Double Entry and the General Ledger
• Day Books and the Journal
• The Final Financial Statements and the The Closing Process
• The Nature of Limited Companies and their Capital
• The Final Financial Statements of Limited Companies

The exam consists of a written test on the topics covered during the Course.
For students with disabilities or Specific Learning Disability (SLD) who have contacted the University Disability/SLD Info Point to request support for the specific curricular exam, please note that the way the exam is taken can be adapted in accordance with the University Guidelines (https://www.univpm.it/Entra/Accoglienza_diversamente_abili).

The exam aims to verify the knowledge of key issues of a company from the perspective of business economics and the ability to interpret and address the most relevant business problems.

The higher score is 30 e lode. The minimum score to pass the exam is 18.

The final score is calculated as the sum of the score achieved in each of the questions of the written test.

G.PAOLUCCI, Business Economics and Principles of Accounting, McGraw-Hill Education - Create, 2022 (Chapters: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10).

J.D.SPICELAND - W.THOMAS - D.HERRMANN, Financial Accounting, 6th edition, McGraw-Hill, 2022 (Chapters: 4 Part B+C, 5, 6, 7, 8, 9 Part A, 11).