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Borrowed courses

ACCOUNTING ESSENTIALS

ECONOMIA SOCIALE E IMPRESE COOPERATIVE

comune
ACCOUNTING ESSENTIALS

BANCA E FINANZA

Piano generale

Other Courses of the Study Programme

Course year: 1

ACCOUNTING ESSENTIALS - 12 credits - Basic
COMPUTER SKILLS - 2 credits
ELEMENTARY MATHEMATICS: BASIC NOTIONS - Student's own choice
INTRODUCTION TO BUSINESS ADMINISTRATION - 6 credits - Characterising
LINEAR ALGEBRA AND CALCULUS I - 9 credits - Basic
MICROECONOMICS - 9 credits - Basic
PROBLEM SOLVING FOR COMPUTER SCIENCE - 6 credits - Related/Supplementary
PUBLIC LAW AND INFORMATION TECHNOLOGY - 9 credits - Characterising
STATISTICS - 9 credits - Basic

Course year: 2

ENGLISH LANGUAGE - 9 credits - Related/Supplementary
INNOVATION AND OPERATIONS MANAGEMENT - 6 credits - Characterising
INTRODUCTION TO FINANCIAL MANAGEMENT - 6 credits - Characterising
INTRODUCTION TO STATISTICAL INFERENCE - 6 credits - Characterising
LINEAR ALGEBRA AND CALCULUS II - 6 credits - Characterising
MACROECONOMICS - 9 credits - Characterising
OPERATIONS RESEARCH - 9 credits - Related/Supplementary
PRIVATE LAW AND ECONOMIC RELATIONSHIPS - 6 credits - Basic
STATISTICS FOR ECONOMICS AND DIGITAL FIRM - 9 credits - Characterising

Course year: 3

ECONOMICS OF CULTURAL HERITAGE - 9 credits - Student's own choice
ADMINISTRATION AND MANAGEMENT CONTROL OF TOURISM ENTERPRISES - 6 credits - Student's own choice
BANKING - 9 credits - Student's own choice
BUSINESS MANAGEMENT - 9 credits - Student's own choice
BUSINESS ORGANISATION - 6 credits - Student's own choice
BUSINESS ORGANIZATION - 6 credits - Student's own choice
COMMERCIAL LAW - 12 credits - Student's own choice
COMPUTATIONAL METHODS - 6 credits - Related/Supplementary
CULTURAL EVENT MARKETING - 9 credits - Student's own choice
Cultural events' organization - 6 credits - Student's own choice
CULTURAL HISTORY - 6 credits - Student's own choice
DATA ANALYSIS AND BIG DATA LAB - 9 credits - Characterising
ECONOMIC HISTORY - 6 credits - Student's own choice
ECONOMIC POLICY - 9 credits - Student's own choice
ECONOMIC SOCIOLOGY AND CULTURE - 6 credits - Student's own choice
EMPIRICAL ECONOMICS - 9 credits - Characterising
ENVIRONMENTAL ECONOMICS - 6 credits - Student's own choice
FINAL TEST - 4 credits - Language/Final Examination
FINANCE FOR CULTURAL ACTIVITIES - 9 credits - Student's own choice
FINANCIAL AND ACTUARIAL CALCULUS - 6 credits - Student's own choice
FINANCIAL ECONOMICS - 6 credits - Characterising
FINANCIAL MANAGEMENT MODELS - 9 credits - Student's own choice
FINANCIAL MARKETS AND ISTITUTIONS - 9 credits - Student's own choice
FRENCH LANGUAGE - 6 credits - Student's own choice
GEOGRAPHY AND SOCIOLOGY OF TOURISM
Attendance grouping
9 credits - Raggruppamento di frequenza
GERMAN LANGUAGE - 6 credits - Student's own choice
HERITAGE AND TOURISM POLICY - 9 credits - Student's own choice
INTERNSHIP - 3 credits - For stages and internships
INVESTMENTS - 9 credits - Student's own choice
LABOUR LAW - 9 credits - Student's own choice
MANAGEMENT CONTROL - 9 credits - Student's own choice
MARKETING - 9 credits - Student's own choice
OPERATIONS MANAGEMENT - 6 credits - Student's own choice
PORTFOLIO CHOICES - 6 credits - Student's own choice
PROFESSIONAL PRACTICE ISSUES IN ACCOUNTING - 6 credits - Student's own choice
PUBLIC AND INNOVATION ECONOMICS - 9 credits - Characterising
PUBLIC ECONOMICS - 9 credits - Student's own choice
SPANISH LANGUAGE - 6 credits - Student's own choice
STRATEGY ANALYSIS - 9 credits - Student's own choice
Tourism Economics - 6 credits - Student's own choice
TOURISM MANAGEMENT - 6 credits - Student's own choice

ACCOUNTING ESSENTIALS

Single discipline educational activity

Course Sheet

Course code:

A004811

Academic Year of enrolment:

2020/2021

Academic Year of provision:

2020/2021

Type of Course:

Basic

Degree:

Bachelor's Degree Programme in ECONOMICS AND DIGITAL FIRM

Location:

BRESCIA

Disciplinary Sector:

Business Administration

Language:

Italian

Grouping type:

Credits:

Programme Year:

Professor and Collaborators:

MAZZOLENI Alberto Professor

ROCCA Laura Collaborator

Cycle:

Second four months

Hours of classroom activity:

Hours of individual study:

220

The course presupposes an excellent knowledge of Basic Accounting.

Educational Goals

The aim of the course, which has a theoretical and practical orientation, is to provide basic knowledge, setting it in the accounting theory, of the criteria, logic and method for constructing separate financial statements in compliance with national law and accounting standards.
The course also provides the foundation for careful reading and first interpretation of the financial statements.
After studying this module student should be able to:
- have a solid basic methodology in the accounting theory;
- know, from an economic of view, the financial statements with reference to national standards.
The second part of the course illustrates the analysis of company costs and revenues for management purposes or for highlighting the ability of each products/ services in obtaining the company results.

Content

The course is organised into two parts.
The first deals with the logic and methodology of double-entry bookkeeping, also via the use of practical examples, both as regards business transactions and with reference to the process of formation of the separate financial statements; then, this first part examines the content and structure of the individual financial statements as established by the current provisions of civil law, the accounting standards for the assessment of assets and liabilities.
The second part of the course regards the characteristics of the different cost categories and the methods of their aggregation (cost configurations) are examined in depth in order to compare them with company revenues and know different kind of results. The methods of linking general and analytical accounting are also studied.
The learning of the calculation of the main cost configurations is a prerequisite for the development of the analysis and interpretation of margins as fundamental elements of the main business decisions of economic convenience.
Furthermore, the analytical information on costs, revenues and results is necessary to be able to use the main planning tools of the company activity in the medium (12 months) and in the long term (over 12 months). With particular reference to the medium term, the objectives, methods of construction and use of the budget and reporting systems will be illustrated.
In the final part of the course, the most innovative cost analysis methodologies, such as analysis for processes or business activities, are briefly illustrated.

Extended Syllabus

First part:

Theoretical part:
1. The economic activity of the enterprise and business management: the role of the balance sheet. The determination of company values and the characteristics of the financial statements.
2. The nature of the balance sheet values. The administrative period and the financial year.
3. The accruals principle.
4. The determination of operating income and working capital. The preparation of the financial statements.
5. The financial statements according to civil law: the general clause and the principles.
6. The financial statements and corporate communication. Formats and contents. The balance sheet, assets and liabilities. The income statement.
7. The balance sheet valuation: the basic criterion for assets and liabilities.
8. The valuation of fixed assets.
9. The valuation of inventories.
10. Valuation of credits.
11. The notes to the financial statements, the report on operations. The control of the financial statements and the publication procedure.

Application part:
1. The establishment of the company, the setting up of production capacity and management operations.
2. The financing operations.
3. The preparation of the annual financial statements: the adjustment operations and the compilation of the summary tables.

Second part:

Introduction
- The analysis of business costs and management control. The different cognitive purpose with respect to the general accounting and the financial statements.
Analytical accounting
- The different categories of business costs;
- the methods of aggregation of business costs (cost configurations);
- the calculation of product/ service costs in the various types of company;
- the link between general accounting and analytical accounting;
- big data in business management.
Costs for decisions
- The aggregation of company costs with the revenues and partial and general results of the company: profitability analysis by product, customer, geographical area;
- the main cost/revenue /results analyzes: operating and financial leverage, Make or buy choices, investment choices.
Business planning
- The short, medium and long term planning of the company;
- medium-term planning: the operating budget;
- verification of the results achieved and corrective actions: corporate reporting.
Advanced cost analysis methodologies
- Analysis of costs for processes and for company activities: reference context and objectives;
- KPIs (key performance indicators) in business management: scorecard models.

Recommended Bibliography

) Giunta F., Pisani M., The budget, 4th edition,
Apogeo, Milan, 2019; ISBN: 9788891621863.
2) Giunta F., Pisani M., The general accounting, Apogeo, Milan, 2018, ISBN: 9788891627773.
The first book is related to the theoretical part, while the second one to the practical part.
Students who wish to have a volume in English can refer to the Financial Accounting texts (introductory and intermediate level) published by McGraw-Hill, John Wiley & Sons, Pearson, Elsevier. One possibility is the volume available at the Library of Economics and Law:
Philips F., Libby R., Libby P.A., Fundamentals of Financial Accounting, Last Edition, McGraw Hill Education.

Methods of Provision

Conventional

Teaching Methods

The teaching method includes classical lessons, along with exercises.

Assessment Methods

The exam is written with open and closed questions and exercises and will refer to the program of the two different parts.
The maximum grade of the written test is 30/30.
The exam is the same for attending and non-attending students.
The exam involves open and/or closed theoretical questions and exercises. To pass the exam, it is necessary to reach the sufficiency in both the parts. Each part is worth 50% of the overall grade.
No books or any kind or course notes are admitted during the exam. The use of a non-programmable calculator can be allowed. The written exam, in addition to verifying the knowledge and understanding of the topics, aims to verify the above competences (see Educational objectives): the questions, in fact, include descriptive elements but also critical ones. Necessary to pass the exam is a correct use of the terminology and a clear and concise written statement that exposes the logical connections between the aspects considered. The intermediate test is not foreseen.

Assessment:

Final Mark

Programme of Educational Activities

Start date of teaching period:

Monday, February 8, 2021

End date of teaching period:

Tuesday, May 18, 2021

Other Information

First module:
Laura Rocca
laura.rocca@unibs.it

Second module:
Alberto Mazzoleni
alberto.mazzoleni@unibs.it