BUSINESS ADMINISTRATION

Single discipline educational activity

Course Sheet

Academic Year of enrolment:

2018/2019

Type of Course:

Basic

Optional/Mandatory:

Compulsory

Degree:

Bachelor's Degree Programme in TOURISM ECONOMICS AND TOURISM MANAGEMENT

Location:

OLBIA

Disciplinary Sector:

Business Administration

Credits:

Programme Year:

Professor and Collaborators:

GIOVANELLI Lucia

Hours of classroom activity:

Prerequisites:

No one

AF code:

40000501

Assessment Methods

Verification of learning:

The assessment of learning takes place according to two methods aimed at evaluating the theoretical knowledge and the ability to apply the knowledge on the topics of the program.
1. Examination divided into 3 intermediate learning checks carried out during the course (3 tests are scheduled, the last one coincides with the first two exams of the exams calendar);
2. Complete examination.
Mode 1. The first verification test consists of 2 open questions (5 points each) and 5 multiple choice questions (1 points each), an exercise on the detection of management operations according to the double entry method (20 points). Program: i) dynamics of values; ii) financing, investment and sale) iii) internal management; iv) the corporate system, iv) accounting records of operations.
The second test involves an exercise on the detection of settlement operations (24 points) and an open question (6 points) Program: i) the company's institutional structure; ii) economic competence and iii) settlement documents, iv) the concept of income, v) the different notions of capital; vi) business model.
The third test consists of an exercise on the closure of accounts, the preparation of the accounting balance sheet and the reopening records (25 points) and an open question (5 points). Program: i) financing, ii) final surveys; iii) reopening of the accounts and iv) principle of income and capital, the conditions for an autonomous life of companies.
The exam is considered passed if the student obtains a score equal to or higher than 18/30 in the four checks. The final grade is the average of the scores obtained by the student in the 3 tests.
Mode 2. This is the only modality starting from the third exam session. The assessment of learning takes place with a written test (duration 180 minutes), consisting of two parts. The first part (accounting), whose total value is equal to 20 points, consists in the registration of operations of management and settlement of accounts according to the double entry method with the preparation of the journal and the ledger (total 15 points), in writing the epilogue and closing, reopening and final accounting statements (5 points). The exercise is aimed at assessing the ability to apply the collection logic and the double-entry method, in relation to management, settlement, closure and re-opening operations. The second part (theoretical) consists of 5 multiple choice questions (1 point for each correct answer) and an open question (5 points) aimed at verifying the degree of learning of the theoretical themes dealt with in class. An example of the exam can be found in the "teaching website" on the page dedicated to teaching edisea.uniss.it.

Teaching period

First trimester

Objectives

The teaching provides an interpretative framework of the characteristics, principles and main problems of corporate systems. The course also provides knowledge on the logic of observation of the company dynamics and on the instruments for the accounting recording of the corporate equilibrium conditions and the representation of the same in the financial statements.
At the end of the course the student will have acquired (expected results)
(1) Knowledge and understanding: understanding the meaning of the term company and its role in the economic system; understand the distinctive characteristics of the business phenomenon; understand the content and specific features of the operations in which the company is organized, with particular reference to financing, investment and sale; understand the detection logic and the method of recording the double entry; understand the economic significance of the internal management process and the concept of accrual accounting, income and working capital; understand the meaning of the principle of economy; to understand the problem of corporate financing, the quantification of needs, the methods of coverage and the issue of self-financing.
(2) Ability to apply knowledge and understanding: ability to apply the theoretical concepts learned in the interpretation of the activity of companies in the economic system; understand and apply the detection logic and the double entry method in the recording of management, settlement, closure and reopening operations; ability to draw up the main tools of the accounting system (journal, ledger, summary accounts); ability to autonomously apply the principles of numerical and economic competence.
(3) Autonomy of judgment: ability to interpret the dynamics of corporate management operations; ability to autonomously identify the basic characteristics of companies; ability to interpret the dynamics of values and its representation in the accounting system.
(4) Communication skills: although the teaching does not include specific activities aimed at developing communication skills other than those implicit in learning skills, the student will be able to use the technical language to describe the central concepts of the company economy and general accounting.
(5) Learning skills: teaching provides the basis for learning the business disciplines and for their deepening in first and second level university courses.

Contents

The corporate system: the systemic theory of the company; the structural and dynamic characteristics of the different types of companies in the tourism sector; the corporate requirements; some interpretative models of the corporate phenomenon (Bertini and Ferrero); the institutional set-up and the company subjects (legal entity and economic entity); the asset structure of the company; the company / environment relationship; the size of the company system.
2. The operations’ system and the dynamics of values: business management. conceptual aspects; the analysis of operations relating to financing, the acquisition of productive factors, economic production (internal management) and sales; the monetary, financial and economic aspects of management and the dynamics of values; the accounting recognition of company operations; the double-entry method; the accrual accounting and the operations of integration and settlement of the accounts; the determination of the economic result and of the working capital; the accounting balance sheet.
3. The equilibrium conditions of the corporate system: the concept of economy; the conditions of economic equilibrium (short and long term), monetary equilibrium and financial equilibrium; internal efficiency and flexibility; competitiveness and sociality; the mutual relations between the conditions of economy, the concepts of cost, revenue, income; the different notions of capital.
4. The financial problem: the different notions and quantifications of the financing needs; the methods of coverage; internal sources and external sources of financing; the choice of sources; the balance of the financial structure; self-financing.

Recommended Bibliography

Lucia Giovanelli, Elementi di economia aziendale (II Edizione), Torino, Giappichelli, 2011 (da p. 18 a p. 65, da p. 69 a p. 135, da p. 138 a p. 159, da p. 165 a p. 166, da p. 169 a p. 171, da p. 173 a p.185, da p. 187 a p. 228, da p. 235 a p. 252).
Lucia Giovanelli (a cura di), Appunti ed esercizi di contabilità generale, Torino, Giappichelli, 2007.

Teaching Methods

Frontal lessons supported by multimedia presentations and by using the blackboard. Exercises focused on the resolution of problems and exercises related to the accounting entry (preparation of the journal and the ledger) with the double entry method of operations, settlement, closure, preparation of the accounting balance sheet (income statement and balance sheet) and reopening of accounts. The exercises are held in the classroom with the delivery of a track to the students and the guided solution with the support of multimedia presentations. The tutoring service is designed to provide support dedicated to specific topics addressed during lectures and / or exercises to individual students or small groups.
The slides used in class, the traces and the solutions of the tutorials and tutoring service are available on the teacher's page on the website edisea.uniss.it.

Contacts/More Information

The teacher is available to provide a tutoring service as a student reception, additional explanations in the classroom. A tutoring service is available in English (eg student reception, classroom explanations) for Erasmus or mobile students. If necessary we will provide bibliographic references in English. It is possible to take the exam in English.
For the methods of receiving students consult www.edisea.uniss.it
contacts:giovanel@uniss.it 0789-642184

BUSINESS ADMINISTRATION

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BUSINESS ADMINISTRATION