Università Roma Tre

1) The Economic Institute - general characteristics: the corporate objects. “Legal entity” and “Economic entity”. Types of entities.
2) The company - the individual initiative in business: private and public companies. The purpose of the company. Evolution of the studies on firm behaviour. The decision-making structure and power control in the enterprise. The economy of corporate. Efficiency and production costs. The internal accountability.
3) The fund raising in companies - financial need and determination. The cover of needs: sources. The choice of different forms of financing. The dynamic relationship between “equity” and “loan capital” in financial structure. Funding sources in light of company law reform (D.Lgs. 6/2003).
4) The determinations and quantitative surveys as a tool of company information - Moments logical. The nature of income and capital. Theory and method of double entry. The method of double entry in manufacturing companies. The accounting records of operations of establishment, acquisition, sale, compensation of employees, collection and payment, loans. The formation of the budget and the determination of income. Scriptures of settlement, closing and reopening accounts. Destination of operating income. Nominal capital and reserve holdings of industry companies.
5) Overview of the financial statements of banking and insurance institutions

G. ZANDA, Fondamenti di Economia Aziendale, Giappichelli, Torino, 2015.
S. ARDUINI, Appunti di Ragioneria Generale, Cedam, Padova, 2022.
M. PAOLONI, P. PAOLONI (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021.
M. PAOLONI, M. CELLI (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020.