Study-unit BUSINESS ADMINISTRATION

Course name Business administration
Study-unit Code 20001809
Location PERUGIA
Curriculum Comune a tutti i curricula
CFU 9
Course Regulation Coorte 2023
Supplied 2023/24
Supplied other course regulation
Learning activities Base
Area Aziendale
Sector SECS-P/07
Type of study-unit Obbligatorio (Required)
Type of learning activities Attività formativa monodisciplinare
Partition

BUSINESS ADMINISTRATION - Cognomi A-L

Code 20001809
Location PERUGIA
CFU 9
Lecturer Libero Mario Mari
Lecturers
  • Libero Mario Mari
Hours
  • 63 ore - Libero Mario Mari
Learning activities Base
Area Aziendale
Sector SECS-P/07
Type of study-unit Obbligatorio (Required)
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.
Obiettivi Agenda 2030 per lo sviluppo sostenibile 4;8;9

BUSINESS ADMINISTRATION - Cognomi M-Z

Code 20001809
Location PERUGIA
CFU 9
Lecturer Luca Bartocci
Lecturers
  • Luca Bartocci
Hours
  • 63 ore - Luca Bartocci
Learning activities Base
Area Aziendale
Sector SECS-P/07
Type of study-unit Obbligatorio (Required)
Language of instruction Italian
Contents Key-concepts of business administration. Elements of business organization and management. Financial management. Double-entry bookkeeping.
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.
Educational objectives The course aims to provide the basic principles of business administration and to develop attitudes and skills to understand the functioning of enterprises. A special attention will be paid to the rules of double entry bookkeeping.
Prerequisites -----
Teaching methods Face-to-face.
Other information Optional attendance, even if strongly advised.
Learning verification modality Written exam.
Extended program Part one:
History of accounting and business economics. The Economy and the enterprises. The classification of the enterprises. Governance and management. Public companies. Management. Venture capital. Assets and debts. Profit and loss. The income. The working capital. The financial and economic equations.

Part two:
The double entry method. The accounting systems. Purchases. The payment's mode. Sales. Value Added Tax. The employees. The loans payable. The Income Statement. The Balance Sheet.

Part three:
The interest and the discount. The securities. The Value Added Tax. The accounting's books.
Obiettivi Agenda 2030 per lo sviluppo sostenibile 4, 8, 9.