ACCOUNTING AND BUSINESS ADMINISTRATION-1

The course covers basic teaching to the objectives of the Degree Program, which aims at providing a complete education in Business Administration and Management, as it provides the concepts and language useful to interpret the business and economics reality, to understand the role of economic entities in their various configurations, and to describe business activities. Moreover, the second unit of the course (Economia Aziendale - 2) will provide knowledge useful to identify the financial consequences of business activities, to keep their records into accounts, and to prepare the financial statements according to Italian national legislation.

1 KNOWLEDGE AND UNDERSTANDING
Since the students of the Degree in Business Administration and Management need to know and understand the functioning of business entities, at the completing of this course students’ will know and be able to understand:
- the role of business entities in the economic activity;
- the relationship among economic and business phenomena;
- the typology of business entities and their main characteristics;
- the main activities performed by business entities and within business entities;
- the relationship between business activities and performance;
2 ABILITY TO APPLY KNOWLEDGE
Since the students of the Degree in Business Administration and Management need to be able to put their knowledge into context and to apply them to real world situations, at the completing of this course the students will be able to:
- interpret real world economic phenomena in light of the concepts and model of business economics;
- understand the distinctive features of real business entities and develop hypotheses about the reasons determining their performances.

As this is an introductory course to Business Management and Accounting, no specific prior knowledge is required.

Human needs, economic activity and business economics
The typologies of business entities
The governance of business entities and their identity
The analysis of external environment
The strategy and the strategic innovation
The business system and the organizational model
The evaluation and representation of performance
Introduction to financial statements and corporate reporting
Business economics and sustainability

Note:
As this is an introductory course, the topics addressed will be expanded in other courses in the following terms. Specifically:
- The analysis of external environment and business strategies will be developed in "Business Management 1" (Gestione delle imprese 1)
- The organizational models will be developed in "Organizational behavior and design" (Organizzazione Aziendale)

C. Bagnoli (a cura di), Economia Aziendale tra tradizione e innovazione, 2019, Giuffré Francis Lefebvre

The exam is unique for the two modules of the course (Economia Aziendale 1 and Economia Aziendale 2). It consists of both a written test and an oral test. To access the oral part the students have to pass the written test.

The written test has a duration of 1 hour and 30 minutes and cover the concepts of Economia Aziendale 2. It requires to solve two exercises:
a) the first exercise may alternatively consist in:
- preparing a Balance Sheet following the Italian Civil Code format, the first two levels only;
- preparing and Income statement following the Italian Civil Code format, the first level only;
- recording a number of complex transactions, both on the general journal daybook and the general ledger.
b) the second exercise consist in the preparation of the balance sheet and the income statement of a firm relying on the following information: the opening balance sheet, a list of transactions and closing entries.

The oral part of the exam consists in a number of questions mainly based on the program of the first module (Economia Aziendale 1).

The final score depends on the positive evaluation of both tests.

Teaching method is based on lectures addressing the relevant concepts and applying them through the examination of real business cases.

- To pass the written part of the exam is a necessary condition to be admitted to the oral part.

- EXAM BOOKING. ONLY students who have booked the exam by means of the online procedure within the terms will be admitted to the written exam. In case of any problem with the online booking procedure please contact the Economic Campus well in advance BEFORE the term expiry.

Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support
services and accommodation available to students with disabilities. This includes students with
mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.

written and oral

This subject deals with topics related to the macro-area "Circular economy, innovation, work" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development