Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
Cognomi A-L
Belonging course: 
Course of Bachelor's Degree Programme on ECONOMICS AND BUSINESS
Disciplinary sector: 
Year of study: 
First Semester



Course description

The course has the purpose to delve into the basic aspects of general accounting in firms, both from the side of basic instrumentation, and from that of the main operations realized during the daily management. Therefore, audits peculiarity and techniques of daily management, as well as their information aims and the logic of accounting rules will be studied extensively. The approach will be necessarily preparatory, with the purpose to lead the student, even inexperienced at all, to reach that minimum level of necessary accounting experience in firms for later deepening about economic-financial communication hence for any form of managerial role.


No prerequisites, it’s base level, the main arguments will be treated transversely, it will also make it possible to understand the issues any student in order to obtain consistent level of skills.


In a first part, the course will focus on the theoretical background on firms, their taxonomy, the basic concept in an institutional perspective. In a second part, the issue will be focused on the functional perspective of the economic and financial activities. More in depth, in the first part, the course will discuss the concept of firm, the general purpose, the peculiarities, the taxonomy, the concept of system, the efficiency and the effectiveness, the role of the stakeholder and the governance. The second part will be focused on the operation circles, the analysis of the main economic operations.

The course is divided into three parts: the first part is related at to analyze the institutional framework, and the concept, the classification and key performance indicator in a company, the analysis of the organ who constitute the firms, like stakeholder and shareholder.
The second is connected at functional firms and it’s possible to understand the business dynamics and the difference between revenue and assets.
In the end the bases for accounting and in this phase is possible to study the new method like Standard Cost and Break Even Point.

Teaching Methods

Frontal lections, the analysis of case study and blended modality.


MARCHI L. (2014), Introduzione all'economia aziendale, ed. Giappichelli

Learning assessment

Written exam, composed by two open question, two exercise of accounting and ten multiple-choice questions. The oral exam is facultative and it’s possible if the student obtained 18/30 in written exam.

More information