Salta al contenuto principale
CODICE 98220
ANNO ACCADEMICO 2024/2025
CFU
SETTORE SCIENTIFICO DISCIPLINARE SECS-P/07
LINGUA Inglese
SEDE
  • GENOVA
PERIODO 1° Semestre
MATERIALE DIDATTICO AULAWEB

PRESENTAZIONE

Elements of Business Economics will provide you with a comprehensive introduction to businesses, their nature, their dynamics and their information. In particular, the course will consider the financial and economic aspects of the business dynamic and how we can record and use financial information to appropriately manage and understand a business. Through the course, you will learn the ways in which financial information are prepared and used to improve the quality of business decision-making. This course is specifically designed for students with little or no prior knowledge of accounting. 

OBIETTIVI E CONTENUTI

OBIETTIVI FORMATIVI

L'unità si propone di delineare le logiche e gli obiettivi alla base del processo di gestione strategica e delle singole scelte strategiche di un'impresa. Le voci da coprire sono le seguenti: Definizione dell'impresa: natura e obiettivi; Fondamenti del comportamento d'impresa: efficienza, efficacia ed equilibrio economico; Responsabilità sociale e sostenibilità delle imprese; Fondamenti del processo di gestione: attività e passività; ricavi, costi e proventi; redditività; Il valore dell'impresa e il processo di creazione di valore; I driver della creazione di valore: competenze e vantaggi competitivi; Valore economico e valore di mercato azionario.

OBIETTIVI FORMATIVI (DETTAGLIO) E RISULTATI DI APPRENDIMENTO

The unit 

aims at providing non-accounting students with a solid basic knowledge of the principles and logic underpinning business operations, their recording, and their evaluation. In particular, the course intends to:

  • Examine the conditions for the origins and development of businesses
  • Clarify the concepts of operations and the business dynamics
  • Explain the necessary conditions to achieve and maintain the economic and financial stability of the business
  • Deepen the role of accounting in business and record main operations to identify their impact on the business capital and profit.
  • Understand the profitability, solvency and liquidity of businesses by studying and applaying the main financial ratios.

By the end of this course, students will become familiar and competent with the main issues of business administration, such as:

  • the creation and survival of businesses
  • the business fundamental dyanimcs
  • the calculation of the net profit of the year and the invested capital, as well as the meaning of equity value.
  • the use of financial ratios to determine a company’s profitability, liquidity and solvency.

Learning outcomes

Knowledge and comprehension: students will acquire solid knowledge and factual ability to explain the logic of business operations, including a focus on the nature and activities of businesses, as systematic entities that generate wealth and require financial stability to stay viable.

Ability to apply knowledge: Students will be able to apply their acquired knowledge to understand and solve simple and more complex problems concerning business management, organisation and accounting, especially in consideration of the company’s financial stability.

Critical judgment: Students will be able to apply the acquired knowledge using their own judgment and critical reasoning, both theoretically and practically.

Learning capability: Students will develop appropriate learning capabilities that will support their independent learning of other subject in business administration, accounting and management, especially in their future job positions.

Functional alphabetic capability: improve effective oral and written communication within the appropriate context, use of sources/supports/tools, assess, elaborate and utilise information, argument and critical thinking.

Personal capability: identify personal skills, focus, manage complexity, critical thinking, make decisions, work independently, ask for help, and manage stress.

Social capability: manage social interactions, communicate constructively in different contexts, work in team, show tolerance, express and understand different points of view, generate trust, and show empathy.

 

 

PREREQUISITI

The course does not require previous accounting and business knowledge, being specifically addressed to non-accounting students to provide a broad-based non-specialist introduction to accounting and business management. 

MODALITA' DIDATTICHE

The course 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
  • during the unit, students will also engage in think-pair-share activities by discussing theoretical and practical problems in business economics. This will develop advanced functional alphabetic capability, advanced personal capability; advanced social capability.

 

PROGRAMMA/CONTENUTO

Module 1: Introduction to business economics and accounting

The main purposes and types of organisations and businesses. Nature and role of accounting: users of financial information.

Module 2 Managerial decision making

Business planning, capital budgeting for decision-making

Module 3 Financial accounting and analysis

Financial accounting: reporting financial information; the annual report; financial statement analysis with ratios.

TESTI/BIBLIOGRAFIA

Students will be provided with various learning materials that will be lodged on AulaWeb.

Additional readings (that will be shared by the teacher):

Atrill, P., McLaney, E. J.(2011), Accounting for Non-specialists. Prentice Hall - Financial Times  http://www.mim.ac.mw/books/Peter%20Atrill's%20Accounting%20&%20Finance%20for%20Non%20Specialists.pdf

Deegan, C. (2019), An Introduction to Accounting: Accountability in Organisations and Society. Cengage Learning.

DOCENTI E COMMISSIONI

Commissione d'esame

GIULIA LEONI (Presidente)

AGOSTINO BRUZZONE

ALBERTO QUAGLI (Presidente Supplente)

LEZIONI

INIZIO LEZIONI

September 2023

Orari delle lezioni

L'orario di questo insegnamento è consultabile all'indirizzo: Portale EasyAcademy

ESAMI

MODALITA' D'ESAME

Students' acquired capabilities will be tested via a final WRITTEN exam during the regular exam periods that will consists of MCQ, open theory questions, and practical questions.

 

 

MODALITA' DI ACCERTAMENTO

Students' knowledge and skills will be assessed via a written final exam that will verify their capabilities and comprehension of the three modules.

 

Calendario appelli

Data appello Orario Luogo Tipologia Note
08/01/2025 10:00 GENOVA Scritto
22/01/2025 10:00 GENOVA Scritto
05/02/2025 10:00 GENOVA Scritto
05/06/2025 10:00 GENOVA Scritto
19/06/2025 10:00 GENOVA Scritto
03/07/2025 10:00 GENOVA Scritto
08/09/2025 10:00 GENOVA Scritto

Agenda 2030

Agenda 2030
Istruzione di qualità
Istruzione di qualità
Parità di genere
Parità di genere
Lavoro dignitoso e crescita economica
Lavoro dignitoso e crescita economica

OpenBadge

 PRO3 - Soft skills - Imparare a imparare base 1 - A
PRO3 - Soft skills - Imparare a imparare base 1 - A
 PRO3 - Soft skills - Sociale base 1 - A
PRO3 - Soft skills - Sociale base 1 - A
 PRO3 - Soft skills - Personale base 1 - A
PRO3 - Soft skills - Personale base 1 - A
 PRO3 - Soft skills - Alfabetica base 1 - A
PRO3 - Soft skills - Alfabetica base 1 - A