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Teacher
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SFORZA Vincenzo
(syllabus)
The lectures will address the following topics:
GENERAL SECTION
- Needs, goods, and value.
- Meaning, evolution, and interpretation of the concept of business.
- The conditions of the existence, the characters of the firm, and its classification.
- The function of the firm, its aims, and the concept of business management.
- The subjects within the firm.
- Strategies
- Business activities and organization
- The notion of corporate assets, liabilities, and equity.
- Qualitative and quantitative analysis of the corporate net assets.
- The accrual-basis and the cash basis of accounting.
- The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation.
- The financial aspects of the business management.
- The analysis of the profitability and of liquidity of the firm using the ratios.
OPERATIONAL SECTION
- The bookkeeping of the fundamental firms’ operations with the double-entry system.
- The costs and the break-even analysis.
(reference books)
GENERAL SECTION
1) G. Catturi, Principi di economia aziendale. L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 7^ edizione 2021 (Section A: lessons 1, 2, 8; Section B: lessons 9, 10, 12, 15, 16 e 20; Section C: lessons 22, 23, 24, 28 e 31).
2) E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, Attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4th Edition (Section II, Ch. 3 and 5).
3) Teaching materials available on the Moodle course website
OPERATIONAL SECTION
Slides and the lecture notes about:
1) the bookkeeping with the double-entry system;
2) cost accounting
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