Unit ECONOMICS AND BUSINESS ADMINISTRATION
- Course
- Philosophy and ethics of relationships
- Study-unit Code
- GP005051
- Curriculum
- Filosofia ed economia civile
- Teacher
- Libero Mario Mari
- Teachers
-
- Libero Mario Mari
- Hours
- 63 ore - Libero Mario Mari
- CFU
- 6
- Course Regulation
- Coorte 2020
- Offered
- 2021/22
- Learning activities
- Affine/integrativa
- Area
- Attività formative affini o integrative
- Academic discipline
- SECS-P/07
- Type of study-unit
- Opzionale (Optional)
- Type of learning activities
- Attività formativa monodisciplinare
- Language of instruction
- Italian
- Contents
- The course introduces the science of business economics and aims to develop the attitudes and the skills to understand the functioning of the enterprises and to know their main features and to learn a technical language for the business processes.
- Reference texts
- G. Cavazzoni (a cura di), Elementi di Economia Aziendale, Giappichelli, Torino, 2002.
G. Cavazzoni, L.M. Mari, Manuale di contabilità generale, Giappichelli, Torino, 2003.
Dispense. - Educational objectives
- Main knowledge acquired will be:
Basic elements of the enterprises and their main features.
Accounting rules and practices
The main abilities will be:
Analysis of business phenomena
Use of accounting method - Prerequisites
- This is an exam of the first year; so preliminary knowledges are not requested
- Teaching methods
- The course is organized as follows:
- lectures on all subjects of the course
- exercises - Other information
- Optional but strongly advised
- Learning verification modality
- The exam consists of a written test of 2 open-ended questions and 2 exercises.
- Extended program
- Mod.I
History of accounting and business economics. The Economy and the enterprises. The classification of the enterprises. Governance and management. Public companies.
Mod.II
Management. Venture capital. Assets and debts. Profit and loss. The income. The working capital. The financial and economic equations.
Mod.III
Cost accounting and break even analysis
Mod.IV
The double entry method. The accounting systems. Purchases. The payment's mode. Sales. Value Added Tax. The employees. The loans payable. The Income Statement.