Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2019/2020
Partition: 
Cognomi A-L
Belonging course: 
Course of Bachelor's Degree Programme on ECONOMICS AND BUSINESS
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Credits: 
9
Year of study: 
1
Teachers: 
Cycle: 
First Semester

Language

Italian

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.
The main contents are: the concepts of firm, corporate governance, business management, organizational, the principles of accounting, financial statement, balance sheet, framework for evaluation principles.

KNOWLEDGE AND UNDERSTANDING: The student should be able to understand the role of firm within the economic and social environment with particular attention to the value creation as result of the managerial activities. Moreover, the students should develop the skills to read and discuss the internal and external phenomena of the firm context.

APPLYING KNOWLEDGE AND UNDERSTANDING: The student should be able to apply the acquired knowledge to the evolution of firm systems by distinguish the different key players within and among firms. Moreover, he/she should be able to discuss the main strategic and operational purposes.

MAKING JUDGMENTS: Students should be able to use autonomously the acquired knowledge solving specific issues such as the strategic and operational decisions taken by the firms and to make the right relationships between strategy and results.

LIFELONG LEARNING SKILLS: the student should be able to show a good learning ability, by widening, for example, his/her knowledge with use of relevant bibliographic references. The student will have the opportunity to apply the knowledge gained in previous courses integrating them with the additional professional skills that characterize the course.

Prerequisites

General knowledge and reasoning ability. Some basic knowledge of mathematics, normally acquired normally acquired at primary and secondary school. Anyway, the lessons will be able to be followed by all the students in order to facilitate the learning process

Syllabus

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 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.
The main contents are: the concepts of firm, corporate governance, business management, organizational, the principles of accounting, financial statement, balance sheet, framework for evaluation principles.

Teaching Methods

The course includes frontal lessons during which the themes of the program are discussed. and some lessons will dedicated to practical exercises. Moreover, a blended course is provided in Italian language.

Textbooks

CAVALIERI E. (2010) Economia aziendale, ed. Giappichelli

Learning assessment

The final assessment consists of a written test with both theoretical questions and practical aimed at evaluating the actual achievement of the objectives on part the students. In order to evaluate the depth in understanding general theoretical knowledge, the class work includes open questions on the program’s topics. In their answers the students should be able to show and illustrate the fundamental concepts acquired during their studies. Based on the written test, an oral examination can also be held. The vote of the oral examination is expressed in scale from 18 to 30, and it is averaged with the vote of written examination (equal weighting) in order to determine the final vote.

More information

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