CODE 41125 ACADEMIC YEAR 2025/2026 CREDITS 9 cfu anno 1 ECONOMIA DELLE AZIENDE MARITTIME, LOGISTICA E TRASP. 11872 (L-18 R) - GENOVA 9 cfu anno 1 SCIENZE ECONOMICHE E FINANZIARIE 11946 (L-33 R) - GENOVA 9 cfu anno 1 ECONOMIA AZIENDALE 11871 (L-18 R) - GENOVA SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07 LANGUAGE Italian TEACHING LOCATION GENOVA SEMESTER 1° Semester SECTIONING Questo insegnamento è diviso nelle seguenti frazioni: A B C PREREQUISITES Propedeuticità in uscita Questo insegnamento è propedeutico per gli insegnamenti: Business Administration 8697 (coorte 2025/2026) CORPORATE FINANCE 64804 Business Administration 8697 (coorte 2025/2026) INTERNATIONAL MANAGEMENT AND MARKETING 64800 Business Administration 8697 (coorte 2025/2026) FINANCIAL MARKETS AND INSTITUTIONS 66704 Business Administration 8697 (coorte 2025/2026) MARKETING 64372 Business Administration 8697 (coorte 2025/2026) MANAGEMENT CONTROL 63720 Business Administration 8697 (coorte 2025/2026) ORGANIZATION DESIGN AND BEHAVIOUR 63717 Business Administration 8697 (coorte 2025/2026) FINANCIAL ACCOUNTING 60076 Business Administration 8697 (coorte 2025/2026) BUSINESS MANAGEMENT 60024 Maritime, Logistics and Transport Economics and Business 8698 (coorte 2025/2026) INVESTMENT MANAGEMENT AND FUNDING OF TRANSPORT COMPANIES 83911 Maritime, Logistics and Transport Economics and Business 8698 (coorte 2025/2026) MANAGEMENT 60023 Maritime, Logistics and Transport Economics and Business 8698 (coorte 2025/2026) TRANSPORT MANAGEMENT 60027 Maritime, Logistics and Transport Economics and Business 8698 (coorte 2025/2026) FINANCIAL ACCOUNTING 60076 Maritime, Logistics and Transport Economics and Business 8698 (coorte 2025/2026) OPERATIONS MANAGEMENT 63737 Maritime, Logistics and Transport Economics and Business 8698 (coorte 2025/2026) TRANSPORT MANAGEMENT SUPERVISION 63738 Economics 8699 (coorte 2025/2026) BANKING 57398 Economics 8699 (coorte 2025/2026) INVESTMENTS 64798 Economics 8699 (coorte 2025/2026) CORPORATE FINANCE 73189 Economics 8699 (coorte 2025/2026) FINANCIAL ACCOUNTING 60076 Economics 8699 (coorte 2025/2026) FINANCIAL MARKETS AND INSTITUTIONS 59845 OVERVIEW Business Administration is a core unit in the 3-year degree which addresses the principles and logics underpinning the operations of businesses. This is the first unit in the business studies area that first-year students take on in their degree AIMS AND CONTENT LEARNING OUTCOMES The course aims to provide first-year students a basic knowledge of the principles and logics underpinning the operations of businesses. In particular, you will examine the nature and roles of businesses and their administration, as economic entities producing goods and services for the market. AIMS AND LEARNING OUTCOMES The Business Administration unit aims at providing the first-year students with a solid basic knowledge of the principles and logics underpinning the operations of enterprises. In particular, the teaching unit intends to: Examine the conditions for the origins and development of enterprises Explain business management from the perspective of the dynamics of economic and financial amounts Explain the necessary conditions to achieve and maintain the economic and financial stability of the enterprise Deepen the double-entry bookkeeping methodology and its application to register main business operations Understand the profitability and financial needs of an enterprise By the end of this teaching unit, students will acquire competence in the main issues of business administration, such as: the calculation of the net profit of the year and the invested capital, as well as the meaning of equity value the double-entry bookkeeping and its application for recording main operations in accounting the company’s profitability, its financial needs, and related financial resources. LEARNING OUTCOMES Knowledge and understanding: Students will be expected to understand and describe the operating logic of business systems, with a specific focus on the nature and functions of enterprises. Applying knowledge and understanding: Students will be able to apply the acquired knowledge to understand and address problems related to business management. In particular, they will be able to apply this knowledge to the accounting of the main business transactions. Making judgments: Students will develop the ability to assess, on the basis of the theoretical and practical knowledge acquired, an enterprise’s capacity to achieve and maintain economic and financial equilibrium. Communication skills: Students will be able to present the economic and financial effects of the main business transactions, including their impact on the key figures reported in the company’s financial statements. PREREQUISITES None. TEACHING METHODS The unit makes use of the following teaching methodologies: face-to-face lectures aiming at working on knowledge and comprehension of financial and business concepts and the functioning of the accounting and information system; face-to-face tutorials to develop the capability to apply knowledge and critical thinking. Students who have valid certification of physical or learning disabilities and who wish to discuss possible accommodations or other circumstances regarding lectures, coursework and exams, should speak both with the instructor and with Professor Serena Scotto (scotto@economia.unige.it), the Department’s disability liaison. SYLLABUS/CONTENT The unit develops along these content lines: The business operations as the main study objects of Business Administration as a scientific discipline. The business and its distinctive role in the economic and financial system. The value creation process. Business administration and its main operations: financing, investments, production, sales. The economic and financial effects of operations. Profit generation and financial and economic stability of the business. The invested capital and the net profit of the year. The principle of accrual accounting. The double-entry bookkeeping methodology and accounting entries of the main business operations: purchase, sales, fixed assets acquisition, etc… Elements of the invested capital and the net profit. The problem of accounting estimates. The profitability and its determinants. The equity value. Nature of the costs and their relations with the business Financial needs, their determinants and coverage. Financial stability. RECOMMENDED READING/BIBLIOGRAPHY Marchi, L. (a cura di) (2021). Introduzione all'economia aziendale. Giappichelli. A list of the chapters that are covered in the final exam is provided at the beginning of the semester on Aulaweb. The textbook will be also available in the e-book version. Additional materials will be uploaded on Aulaweb at the beginning of and during the semester. TEACHERS AND EXAM BOARD ELISA BONOLLO Ricevimento: Tuesday 2.00 p.m. Office hours are available for students who wish to meet with me in person or via Microsoft Teams (code 49jv2sr). Any changes, due to institutional or unforeseen commitments, will be communicated via Aulaweb. LESSONS LESSONS START First semester Class schedule The timetable for this course is available here: Portale EasyAcademy EXAMS EXAM DESCRIPTION The final exam is a written test aimed at assessing student’s theoretical and practical learning outcomes. It is the same assessment both for attending and non-attending students. The test included a mix of practical and theoretical questions, which may comprise exercises, open-ended questions and multiple-choice questions. During the semester when the course is taught, the final exam can be replaced – if offered by the teaching unit coordinator – by in-course assessments. The dates, modes and contents of these in-course assessments will be communicated via AulaWeb during the semester. The students who did not take or did not pass the in-course assessments, are free to undertake the full written exam in the official exam sessions. More details on the exams will be communicated to the students at the beginning of the semester via AulaWeb and during the first lecture. ASSESSMENT METHODS The final exam is designed to assess whether the student has acquired, understood, and is able to effectively communicate the operating logic of business systems. It also verifies the student’s ability to apply the acquired knowledge to the solution of business-related problems, with particular reference to the accounting of business transactions and the assessment of an enterprise’s ability to achieve and maintain economic and financial equilibrium. FURTHER INFORMATION Ask the professor for other information not included in the teaching schedule. Agenda 2030 - Sustainable Development Goals Quality education Gender equality Decent work and economic growth