Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2016/2017
Belonging course: 
Course of Bachelor's Degree Programme on ACCOUNTING AND MANAGEMENT
Location: 
Napoli
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Credits: 
5
Year of study: 
1
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
40

Language

Italian

Course description

The course aims to provide basic knowledge of business and non-business entities, and their sub-systems.

Prerequisites

Basic knowledge of Mathematics.

Syllabus

Economic goods and economic activities. Characteristics of "azienda" (going concern). Classes of going concerns: business and non-business entities. Business operations: acquisition of inputs and exchange of output, and related monetary values. Operations concerning lending capital, and related monetary values. Operations concerning equity, and related monetary values. Notion of income. Calculation of the income of the financial year under the accrual basis. Notion of capital. Calculation of the capital of a business at the end of the financial year. Classes of values within capital. Reclassification methods of the Income Statement. Operating profit. ROE. ROI and its components. Modigliani-Miller's leverage model. Characteristics of governmental entities. Conclusion: economy, efficiency, and effectiveness of a going concern.

This is an introductory course to economics of business and non-business entities, and their main sub-systems.

Teaching Methods

The course is developed through lectures and discussion of study cases.

Textbooks

Ferrara G. (a cura di), Economia aziendale, McGraw-Hill, Milano, 2011

Learning assessment

Students are required to attend a written test, plus a voluntary oral test.

More information