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.

Part I: Business economics:
Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, second edition, Giappichelli, 2021

Part II: Le rilevazioni in contabilità economico-patrimoniale:
Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale (second edition), CEDAM, 2020 (pp. 3-121; pp. 133-181; pp. 183-263; pp. 277-281; pp. 286-322; pp. 334-348; pp. 377-385; pp. 390-451)

To train in the esercises on double-entry bookkeping, business economics, and accounting:
Paoloni M. (ed.), Paoloni M., Paoloni N., Eserciziario di economia aziendale e contabilità, second edition, CEDAM, 2023.

Part I: Business economics
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).

Part II. Double-entry book-keeping under accrual accounting
1) Accounting as an information system
2) Accounting entries; double-entry book-keeping and its application to the determination of profit; recording purchases and sales; recording the payment and collection of money; recording the remuneration of labor; the closing entries

Part I: Business economics:
Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021

Part II: Le rilevazioni in contabilità economico-patrimoniale:
Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (pp. 3-121; pp. 133-181; pp. 183-263; pp. 277-281; pp. 286-322; pp. 334-348; pp. 377-385; pp. 390-451)

To train in the esercises on double-entry bookkeping, business economics, and accounting: Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018