Università Roma Tre

GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONS
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identity. Types of firms.
2) The firm in its broader 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 company profitability.
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting logic: Rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special 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.

Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012

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
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identity. Types of firms.
2) The firm in its broader 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 company profitability.
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting logic: Rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special 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.

Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012

Alternatively:

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