Unit BUSINESS ADMINISTRATION

Course
Economics of tourism
Study-unit Code
20001809
Location
ASSISI
Curriculum
In all curricula
Teacher
Francesca Picciaia
Teachers
  • Francesca Picciaia
Hours
  • 63 ore - Francesca Picciaia
CFU
9
Course Regulation
Coorte 2022
Offered
2022/23
Learning activities
Base
Area
Aziendale
Academic discipline
SECS-P/07
Type of study-unit
Obbligatorio (Required)
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.
Condividi su