Università Roma Tre

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
First part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
3) Corporate funding: Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.
Second part: ACCRUAL ACCOUNTING
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice. Double-entry bookkeeping (definition). Double-entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, particular transactions (wages and salaries, financial transactions, etc.), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.

First part: BUSINESS ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)

For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Alternatively:

David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013

Caratteri generali: oggetto dell’azienda.
Soggetti aziendali: “soggetto giuridico” e “soggetto economico”.
Vari tipi di azienda: l’impresa e le aziende non profit.
L’impresa e l’iniziativa individuale: imprese private e imprese pubbliche.
La logica delle scelte nell’impresa.
La struttura decisionale ed il potere di controllo nell’impresa.
L’economicità aziendale e super aziendale.
L’efficienza e i costi di produzione.
Il finanziamento d’impresa.
Il fabbisogno finanziario e la sua determinazione.
Le fonti di finanziamento.
La relazione tra “capitale proprio” e “capitale di credito”.
Le determinazioni e le rilevazioni quantitative d’azienda come strumento d’informazione.
La natura del reddito e del capitale di impresa.
Teoria e metodo della Partita Doppia.
Il metodo della Partita Doppia applicato al sistema del reddito nelle aziende di produzione.
Le rilevazioni contabili delle operazioni di costituzione, acquisto, vendita, retribuzione dei dipendenti, riscossione e pagamento, finanziamento.
La formazione del bilancio di esercizio e la determinazione del reddito.
Scritture di assestamento, di chiusura e di riapertura dei conti.
Destinazione del reddito d’esercizio.
Capitale nominale e riserve nelle aziende di società.

G. Zanda - Fondamenti di economia aziendale - G. Giappichelli - Torino - 2015.

More textbook will be provided for the accounting entries part.

First part: BUSINESS ADMINISTRATION
1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) Assessment of financial needs. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. The capital structure of the company; choice of cost-efficient financing options; the dynamic relationship between equity and debt capital. Short-term capital and long-term financing.

Second part: ACCRUAL ACCOUNTING
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.

Part I
ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).

During the lessons, the teacher will provide additional support material through the Teams software and the website of the chair: https://onestieconomiaaziendale.wordpress.com/

Part I: The Economy of the Company: Business Economics and Accounting. The study of the conditions of existence of the corporate body; the personal component and the operating means of the company. Object of the company. Corporate subjects: "legal entities" and "economic subject". Organization. The organizational structures. Various types of company. The institution of the company, its location, its size.
The supply company: general characteristics and management schemes. Production companies for the exchange of goods and services: companies. The aims of the company. The economic balance as a fundamental condition of the life of the company. Economic balance and economy. The possible ways of remunerating the productive factors used by the company. The business risk and the subjects on which it weighs. Business efficiency. The process of forming the company's income. The capital requirement and its determination. Company financing: equity and credit capital in their various forms; corporate self-financing; the choice of convenient forms of financing; the dynamic relationship between equity and credit capital. The financial structure of the company.
The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
Part II: Accounting elements: Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.

The teaching material is made available by the teachers through the Teams platform