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.
