Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2020/2021
Partition: 
Cognomi A-D
Belonging course: 
Course of Bachelor's Degree Programme on BUSINESS ADMINISTRATION
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 aims to provide basic knowledge of business and non-business entities, and their sub-systems.

Prerequisites

Basic knowledge of Mathematics.

Syllabus

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. Models for calculation of financial position and financial performance. Notion of income. Calculation of the income of the financial year under the accrual basis of accounting. Notion of capital. Calculation of the net capital of a business at the end of the financial year. Classes of values within capital. Net cash-flow and net-working-capital-flow from operations. Reclassification methods of the Income Statement. Operating profit. ROE. ROI and its components. Modigliani-Miller's leverage model. Legal and economic entity. Relations between business and its environment: notion of strategy. Characteristics of non-business private entities. Characteristics of governmental entities. Conclusion: liquidity, solvency, 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

Learning assessment

Students are required to attend a written test plus an oral test.

More information