21210238 - ACCOUNTING AND MANAGEMENT

In line with the educational objectives of the Degree in Economics and Business, the teaching aims to provide students with the basic knowledge and tools useful for understanding the structure and behaviour of economic-productive systems, deepening the characteristics and purposes of the different types of companies with particular reference to profit companies. The course also provides the basic accounting tools for the economic and financial aspects of ordinary business management.
At the end of the course, the student will have:
· developed a complex and articulated method of understanding the social phenomena under study;
· assumed awareness of the characteristics, structures and purposes of the main types of companies;
· acquired a notional-theoretical apparatus and appropriate application skills;
· acquainted with and familiar with the basic categories of the accounting recognition techniques.

Curriculum

Canali

teacher profile | teaching materials

Programme

Part I: Business economics
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).

Part II. Double-entry book-keeping under accrual accounting
1) Accounting as an information system
2) Accounting entries; double-entry book-keeping and its application to the determination of profit; recording purchases and sales; recording the payment and collection of money; recording the remuneration of labor; the closing entries


Prerequisiti

Prior knowledge, other than basic mathematics, is not required for this course.

Core Documentation

Part I: Business economics:
Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021

Part II: Le rilevazioni in contabilità economico-patrimoniale:
Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (pp. 3-121; pp. 133-181; pp. 183-263; pp. 277-281; pp. 286-322; pp. 334-348; pp. 377-385; pp. 390-451)

To train in the esercises on double-entry bookkeping, business economics, and accounting: Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018


Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Attendance

Attendance is not mandatory, but recommended.

Type of evaluation

The assessment takes place through both written and oral examination. The written part consists of a 90-minute, closed book examination, consisting of numerical exercises and multiple choice questions related to the topics of the course. Passing the written text is a necessary condition to access the oral examination. The final mark is decided and communicated to the studded after the end of the oral examination.

teacher profile | teaching materials

Programme

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.


Prerequisiti

The prerequisites are not required since the attendance of this class is in the first year of the bachelor degree program.

Core Documentation

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013


Type of delivery of the course

Lectures are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites.

Canali

teacher profile | teaching materials

Programme

Part I: Business economics
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).

Part II. Double-entry book-keeping under accrual accounting
1) Accounting as an information system
2) Accounting entries; double-entry book-keeping and its application to the determination of profit; recording purchases and sales; recording the payment and collection of money; recording the remuneration of labor; the closing entries


Prerequisiti

Prior knowledge, other than basic mathematics, is not required for this course.

Core Documentation

Part I: Business economics:
Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021

Part II: Le rilevazioni in contabilità economico-patrimoniale:
Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (pp. 3-121; pp. 133-181; pp. 183-263; pp. 277-281; pp. 286-322; pp. 334-348; pp. 377-385; pp. 390-451)

To train in the esercises on double-entry bookkeping, business economics, and accounting: Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018


Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Attendance

Attendance is not mandatory, but recommended.

Type of evaluation

The assessment takes place through both written and oral examination. The written part consists of a 90-minute, closed book examination, consisting of numerical exercises and multiple choice questions related to the topics of the course. Passing the written text is a necessary condition to access the oral examination. The final mark is decided and communicated to the studded after the end of the oral examination.

teacher profile | teaching materials

Programme

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.


Prerequisiti

The prerequisites are not required since the attendance of this class is in the first year of the bachelor degree program.

Core Documentation

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013


Type of delivery of the course

Lectures are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites.

Canali

teacher profile | teaching materials

Programme

Part I: Business economics
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).

Part II. Double-entry book-keeping under accrual accounting
1) Accounting as an information system
2) Accounting entries; double-entry book-keeping and its application to the determination of profit; recording purchases and sales; recording the payment and collection of money; recording the remuneration of labor; the closing entries


Prerequisiti

Prior knowledge, other than basic mathematics, is not required for this course.

Core Documentation

Part I: Business economics:
Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021

Part II: Le rilevazioni in contabilità economico-patrimoniale:
Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (pp. 3-121; pp. 133-181; pp. 183-263; pp. 277-281; pp. 286-322; pp. 334-348; pp. 377-385; pp. 390-451)

To train in the esercises on double-entry bookkeping, business economics, and accounting: Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018


Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Attendance

Attendance is not mandatory, but recommended.

Type of evaluation

The assessment takes place through both written and oral examination. The written part consists of a 90-minute, closed book examination, consisting of numerical exercises and multiple choice questions related to the topics of the course. Passing the written text is a necessary condition to access the oral examination. The final mark is decided and communicated to the studded after the end of the oral examination.

teacher profile | teaching materials

Programme

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.


Prerequisiti

The prerequisites are not required since the attendance of this class is in the first year of the bachelor degree program.

Core Documentation

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013


Type of delivery of the course

Lectures are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites.

Canali

teacher profile | teaching materials

Programme

Part I: Business economics
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).

Part II. Double-entry book-keeping under accrual accounting
1) Accounting as an information system
2) Accounting entries; double-entry book-keeping and its application to the determination of profit; recording purchases and sales; recording the payment and collection of money; recording the remuneration of labor; the closing entries


Prerequisiti

Prior knowledge, other than basic mathematics, is not required for this course.

Core Documentation

Part I: Business economics:
Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021

Part II: Le rilevazioni in contabilità economico-patrimoniale:
Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (pp. 3-121; pp. 133-181; pp. 183-263; pp. 277-281; pp. 286-322; pp. 334-348; pp. 377-385; pp. 390-451)

To train in the esercises on double-entry bookkeping, business economics, and accounting: Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018


Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Attendance

Attendance is not mandatory, but recommended.

Type of evaluation

The assessment takes place through both written and oral examination. The written part consists of a 90-minute, closed book examination, consisting of numerical exercises and multiple choice questions related to the topics of the course. Passing the written text is a necessary condition to access the oral examination. The final mark is decided and communicated to the studded after the end of the oral examination.

teacher profile | teaching materials

Programme

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.


Prerequisiti

The prerequisites are not required since the attendance of this class is in the first year of the bachelor degree program.

Core Documentation

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013


Type of delivery of the course

Lectures are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites.