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Business Economy
91764
Description
Course Program
Part I - Prof. Raffaele Trequattrini
The purpose of the exam is to provide: the definition of business administration and its basic pre-requisites;
the theoretical background and managerial tools in order to understand the governance of firms;
the relationship with its stakeholders and the competitive environment;
the financial and operational sustainability: the Efficiency; Physical-technical yields of the production factors;
the Production costs;
the organizational process;
the financial structure of the enterprise;
the financial need;
own capital and credit capital.
Students are expected to analyse case study, to attend classes and to discuss the cases proposed by the instructor.
Part II - Prof.ssa Benedetta Cuozzo
The recording process Theory of the Double Entry Method. The account. The recording process (Journalizing and Posting). The accounting treatment of typical operations of management: the purchase and sale of goods; the purchase of fixed assets; payment of debts and collection of claims; employee salaries. Adjusting Entries (Prepaid Expenses, Unearned Revenues, Accrued Revenues, Accrued Expenses). Completing the accounting cycle: closing the accounts and draw up the financial statements. 

ECTS credits
9
Teaching Language
italiano
Exam Language
italiano
Support Materials Language
italiano
Basic Learning Outcomes
  • The Business Economy course aims to provide students with fundamental knowledge to understand how enterprises operate, their decision making processes and the purpose and functioning of accounting. Particular attention is given to tools for economic and financial analysis. By the end of the course, students will be able to critically interpret business environments, apply theoretical concepts to practical issues and carry out the main entepreneurial operations through double entry accounting.
    (91764.1 - 91764.BusEcon.1 - BET - The Business Economy course aims to provide students with fundamental knowledge to understand how enterprises operate, their decision making processes and the purpose and functioning of accounting. Particular attention is given to tools for economic and financial analysis. By the end of the course, students will be able to critically interpret business environments, apply theoretical concepts to practical issues and carry out the main entepreneurial operations through double entry accounting.)
  • The course provides a solid grounding in the fundamentals of computer science, from the structure of computers (hardware and software) to how networks operate, with particular attention to security and data protection. Students learn how information is represented, stored, and queried, introducing the principles of databases. On the practical side, they develop hands-on skills with commonly used tools—word processing, spreadsheets, presentation software, and simple databases—to produce documents, analyze data, and communicate results clearly and effectively. Emphasis is placed on using computing to support the analysis of economic, managerial, and social problems, strengthening transferable skills in organizing and communicating information. Rounding out the foundations, the course also introduces the study of combinational logic circuits and the basic principles of Boolean logic, useful for understanding the decision-making mechanisms that underpin digital systems. 
    (91785.1 - 91785.Comp.Sci.1 - BET - The course provides a solid grounding in the fundamentals of computer science, from the structure of computers (hardware and software) to how networks operate, with particular attention to security and data protection. Students learn how information is represented, stored, and queried, introducing the principles of databases. On the practical side, they develop hands-on skills with commonly used tools—word processing, spreadsheets, presentation software, and simple databases—to produce documents, analyze data, and communicate results clearly and effectively. Emphasis is placed on using computing to support the analysis of economic, managerial, and social problems, strengthening transferable skills in organizing and communicating information. Rounding out the foundations, the course also introduces the study of combinational logic circuits and the basic principles of Boolean logic, useful for understanding the decision-making mechanisms that underpin digital systems. )
Final Learning Outcomes
Course categorized
Managing Entity (faculty)