Università Roma Tre

THE COURSE IS DIVIDED INTO TWO SECTIONS: 1. THE FIRST ONE FACES INSTITUTIONAL THEMES RELATED TO FOR PROFIT AND NOT FOR PROFIT BUSINESS. PARTICULARLY, MAIN FEATURES OF PROFIT FIRMS ARE ADDRESSED: BUSINESS AND ENTREPREUNERSHIP; PRIVATE AND PUBLIC SECTOR; BUSINESS COMBINATIONS; FIRMS STRATEGIES; ECONOMIC EQUILIBRIUM OF FOR PROFIT BUSINESS; ONTHOLOGICAL RISK AND BUSINESS RISKS; FINANCIAL CAPITAL NEEDS: THE CHOICE BETWEEN DEBTS AND EQUITY; INTERNAL SOURCES OF FINANCING; BUSINESS ETHICS. 2. ACCOUNTING RECOGNITION. DOUBLE-ENTRY ACCOUNTING: THEORY AND METHODOLOGY.

IN A PRACTICAL SENSE, THE NUMBERED SECTIONS ARE DEVELOPED JOINTLY, IN ORDER TO HIGHLIGHT THE COMMON LOGICAL PATH BETWEEN THEORETICAL LEVEL OF DEEPENING AND QUANTITATIVE AND INFORMATION-RELATED INVESTIGATION.