The Course of Business Economics aims to provide students with the basic knowledge and tools for understanding the structure and behaviors of economic and production systems, investigating the characteristics and purposes of the different types of entities. The Course also provides the basic tools for the recognition of the accounting aspects of ordinary business management, using the accrual basis of accounting.
At the end of the course, the student will have:
- developed a complex and varied understanding method of the business phenomena;
- become aware of the characteristics, structures and purposes of the main types of entities;
- acquired a theoretical framework and an appropriate application capacity;
- become confident with the basic categories of the accounting instruments and with the accrual accounting recognition techniques.
At the end of the course, the student will have:
- developed a complex and varied understanding method of the business phenomena;
- become aware of the characteristics, structures and purposes of the main types of entities;
- acquired a theoretical framework and an appropriate application capacity;
- become confident with the basic categories of the accounting instruments and with the accrual accounting recognition techniques.
Canali
teacher profile teaching materials
2) The enterprise - The enterprise and individual initiative in the economic field Private enterprises and public enterprises. Evolution of studies on the behavior of the enterprise. Decision-making structure and power of control in the enterprise. Corporate and super-firm economics. The efficiency and cost of production. Industrial accounting.
3) Enterprise Financing Financing requirements and their determination. The coverage of the requirement: the sources. The choice of different forms of financing. The dynamic relationship between “equity capital” and “credit capital” in the financial structure of the enterprise. The sources of financing in the light of the company law reform (Legislative Decree 6/2003).
4) Business quantitative determinations and disclosures as an information tool - Logical moments. The nature of business income and capital. Double-entry theory and method. The P.D. method applied to the income system in manufacturing enterprises. The accounting records of the transactions of incorporation, purchase, sale, employee compensation, collection and payment, and financing. The formation of financial statements and the determination of income. Adjustment, closing and reopening entries of accounts. Allocation of operating income. Nominal capital
Programme
1) The company as an economic institution General characters: object of the company. Corporate subjects: “legal subject” and “economic subject.” Various types of business.2) The enterprise - The enterprise and individual initiative in the economic field Private enterprises and public enterprises. Evolution of studies on the behavior of the enterprise. Decision-making structure and power of control in the enterprise. Corporate and super-firm economics. The efficiency and cost of production. Industrial accounting.
3) Enterprise Financing Financing requirements and their determination. The coverage of the requirement: the sources. The choice of different forms of financing. The dynamic relationship between “equity capital” and “credit capital” in the financial structure of the enterprise. The sources of financing in the light of the company law reform (Legislative Decree 6/2003).
4) Business quantitative determinations and disclosures as an information tool - Logical moments. The nature of business income and capital. Double-entry theory and method. The P.D. method applied to the income system in manufacturing enterprises. The accounting records of the transactions of incorporation, purchase, sale, employee compensation, collection and payment, and financing. The formation of financial statements and the determination of income. Adjustment, closing and reopening entries of accounts. Allocation of operating income. Nominal capital
Core Documentation
During the course, professor will provide bibliographical indications and additional support material via the course's Teams platform (access to the platform may require prior registration via moodle).Type of evaluation
The examination mode consists of a single written test lasting 2 hours. teacher profile teaching materials
Core Documentation
During the course, professor will provide bibliographical indications and additional support material via the course's Teams platform (access to the platform may require prior registration via moodle).