Upon completing this course, students will be able to:

• Define the concept of business and its institutional and legal framework.
• Analysing decision-making process and functional areas of a business.
• Identifying sources of funding for a business.
• Analysying a business from an economic, financial and capital point of view.
• Recordering, reporting and summarizing financial information.
• 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 a business is, what it does, and its role in the economic system and society. In this perspective, emphasis is placed on business’ features and specific conditions of its institutional and technical structure. The course also aims to help students to develop the skills needed to understand the principles and mechanics that regulate everyday business life. In addition, the course investigates accounting concepts, explain how accounting ii used to record, summarise and report  business nformation. 

Knowledge and understanding: At the end of the course students should have acquired knowledge and understanding about the concept of business and its institutional and legal framework and the basic patterns of business 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 ta business from an economic, patrimonial and financial perspective. Students will also be able to record, 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.

Attendance

Attendance is not compulsory but strongly recommended.

Course books

1) M. Paoloni, P. Paoloni (2021), Introduzione e orientamento allo studio delle aziende, Giappichelli, Torino.

2) M. Paoloni, M. Celli (2020), Introduzione alla contabilità generale, Cedam, Padova.

Further readings and consultation texts 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

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

Assessment

The examination consists of a written test
- The written test consists of 7 questions to be completed in 2 hours.
The questions may concern any part of the syllabus (both Business Administration and Accounting) and may consist of:
- transactions to be recorded in the journal and the general ledger
- classification of accounts
- theoretical questions on business administration and accounting topics (open questions)
- closed questions (cross-checked) on topics in business administration and accounting.
The written test is marked in thirtieths and 5 points are awarded for each question. The assessment is based on the following criteria
- correctness of entries in the journal and the general ledger
- correctness of the use and classification of accounts
- correctness of calculations
- completeness and clarity of open-ended answers
- appropriateness of the language and correct use of business and accounting terminology.

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.

Teaching

Individual study on textbooks and readings indicated by the teacher.

Course books

For non-attending students, the same guidelines apply as for attending students.

Assessment

For non-attending students, the same guidelines apply as for attending students.

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.