Upon completing this course, students will be able to:

• Define the concept of a company and its institutional and legal framework.
• Analysing decision-making process and functional areas in the company.
• Identifying sources of funding in a company.
• Analysing the company from an economic, patrimonial and financial perspective.
• Recordering, reporting and summarizing, financial information.
• Read a financial statement.
• Be familiar with the appropriate business administration vocabulary and concepts

This course introduces students to the basic concepts and principles of business administration in order to understand what business is, what it does, and its role in society. In this perspective, emphasis is placed on the businesses’ features and specific conditions that delineate their institutional and technical structure. The course also aims to help students to develop the skills they need to understand the principles and mechanics that regulate everyday business life. In addition, the course investigates accounting concepts, demonstrating how accounting information is recorded, summarized, and reported. Finally, structure and main contents of an annual report are emphasized.

Knowledge and understanding: At the end of the course students should have acquired knowledge and understanding about the concept of a company and its institutional and legal framework and the basic patterns of firm behavior and decision-making proces in the context of Business Administration. 

Applying knowledge and understanding: Students should be able to appropriately and flexibly apply their knowledge in order to analyse the company from an economic, patrimonial and financial perspective, and also recorder, report and summarize financial information. Students should also be able to read and correctely interpret an annual report.

Making judgements: Students should have the ability to integrate knowledge gained during the course and to handle complexity and formulate judgment independently about the economic, patrimonial and financial perspectives of the business.

Communication: Students should be familiar with the appropriate business administration vocabulary, terminology and concepts.

Lifelong learning skills: Students should have good learning skills and be able to independently deepen knowledge gained during the course and acquire new knowledge, skills and abilities about models and tools of Accounting and Business Administration.

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

The teaching material and specific communications from the lecturer can be found, together with other supporting activities, inside the Moodle platform › blended.uniurb.it

Teaching

Lectures and exercises.

Furthermore students are advised to participate in the 2-credit Seminar entitled “Laboratorio di Contabilità” (Accounting Lab), which will take place each Spring semester.

Attendance

Strongly Recommended

Course books

1) M. Paoloni, P. Paoloni (2009), Introduzione e orientamento allo studio delle aziende, Giappichelli, Torino.

2) M. Paoloni, M. Celli (2012), Introduzione alla contabilità generale, Cedam, Padova.

The following parts of the textbook are NOT included in the exam program and therefore  DO NOT need to be studied:  :

Chapter X SCRITTURE DI GESTIONE, paragraphs:

- 10.1.4: Acquisti di beni e servizi sul mercato internazionale

- 10.3.3: vendite sul mercato internazionale

- 10.4.8: Factoring

- 10.6.4: Prestiti obbligazionari

- 10.7: Scritture relative agli investimenti finanziari

- 10.9.3: Scritture relative alle imposte dirette

Chapter XIII SCRITTURE RELATIVE ALLE VARIAZIONI DEI MEZZI PROPRI

Chapter XV: SCRITTURE DEI SISTEMI SUPPLEMENTARI: I CONTI D’ORDINE

Further reading and consultation text for preparing the exam:

M. Paoloni (a cura di), Esercitazioni di Ragioneria e di Economia Aziendale, Quattroventi, Urbino (ultima edizione).

Further teaching material can be found, together with other supporting activities, on the Moodle platform › blended.uniurb.it

The student can request to sit the final exam in English with an alternative course books.

Assessment

Written and oral examination, on the same day.

The written examination (2 hours long) involves exercises concerning accounting.

The oral examination (which only takes place after one has passed the written part) involves questions on the entire examination program.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Course books

See information for attending students.

Assessment

See information for attending students.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

The student can request to sit the final exam in English with an alternative bibliography.