Università Roma Tre

1) The company as an economic institution  General characters: object of the company. Corporate subjects: “legal subject” and “economic subject.” Various types of business.
2) The enterprise - The enterprise and individual initiative in the economic field  Private enterprises and public enterprises. Evolution of studies on the behavior of the enterprise. Decision-making structure and power of control in the enterprise. Corporate and super-firm economics. The efficiency and cost of production. Industrial accounting.
3) Enterprise Financing  Financing requirements and their determination. The coverage of the requirement: the sources. The choice of different forms of financing. The dynamic relationship between “equity capital” and “credit capital” in the financial structure of the enterprise. The sources of financing in the light of the company law reform (Legislative Decree 6/2003).
4) Business quantitative determinations and disclosures as an information tool - Logical moments. The nature of business income and capital. Double-entry theory and method. The P.D. method applied to the income system in manufacturing enterprises. The accounting records of the transactions of incorporation, purchase, sale, employee compensation, collection and payment, and financing. The formation of financial statements and the determination of income. Adjustment, closing and reopening entries of accounts. Allocation of operating income. Nominal capital

During the course, professor will provide bibliographical indications and additional support material via the course's Teams platform (access to the platform may require prior registration via moodle).

Nel corso delle lezioni, il docente fornirà le indicazioni bibliografiche e l’ulteriore materiale di supporto attraverso la piattaforma Teams del corso (per accedere alla piattaforma può essere necessario preventivamente iscriversi tramite moodle).