In line with the educating objectives of the Degree Course in Economics and Business Management, the Course of Business Economics aims to provide students with the basic knowledge and tools for understanding the structure and behaviors of economic and production systems, investigating the characteristics and purposes of the different types of entities. The Course also provides the basic tools for the recognition of the accounting aspects of ordinary business management, using the accrual basis of accounting.
At the end of the course, the student will have:
developed a complex and varied understanding method of the business phenomena;
become aware of the characteristics, structures and purposes of the main types of entities;
acquired a theoretical framework and an appropriate application capacity;
become confident with the basic categories of the accounting instruments and with the accrual accounting recognition techniques.
Curriculum
Canali
teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Reference Bibliography
P. ONIDA, Economia d’azienda, Utet, Torino, 1970. G. ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites. teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst 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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the COVID-19 emergency period the profit examination will be carried out according to the provisions of art.1 of the Rectoral Decree no. 703 of 5 May 2020. The exams will therefore be held in telematic mode with the use of Microsoft Teams software. During the oral exam, in addition to the interview, students will also be asked to carry out some exercises (duration 30 minutes). teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst 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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Reference Bibliography
P. ONIDA, Economia d’azienda, Utet, Torino, 1970. G. ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites. teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst 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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Reference Bibliography
P. ONIDA, Economia d’azienda, Utet, Torino, 1970. G. ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites. teacher profile teaching materials
1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) 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. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) 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
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).
During the lessons, the teacher will provide additional support material through the website of the chair: https://onestieconomiaaziendale.wordpress.com/
Programme
First part: BUSINESS ADMINISTRATION1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) 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. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) 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
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
Core Documentation
Part IZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).
During the lessons, the teacher will provide additional support material through the website of the chair: https://onestieconomiaaziendale.wordpress.com/
Reference Bibliography
ONIDA, Economia d’azienda, Utet, Torino, ultima edizione (2000 o più recente)Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the period of health emergency from COVID-19, all the provisions regulating the methods of carrying out educational activities will be implemented. Where possible, teaching will take place both in the classroom and live via the Teams platform, with recording of the lessons for viewing in the following days. It is also advisable to regularly view the institutional information channels prepared by the University for the purpose of timely knowledge of the emergency measures in force.Attendance
Attendance is strongly recommendedType of evaluation
A written test is foreseen divided into two parts, which correspond to the two parts of the course. To pass the test, students must obtain at least sufficient results in both parts of the written test. Depending on the result of the written test and at the sole discretion of the teacher, the oral exam may be optional, compulsory or excluded. teacher profile teaching materials
The supply company: general characteristics and management schemes. Production companies for the exchange of goods and services: companies. The aims of the company. The economic balance as a fundamental condition of the life of the company. Economic balance and economy. The possible ways of remunerating the productive factors used by the company. The business risk and the subjects on which it weighs. Business efficiency. The process of forming the company's income. The capital requirement and its determination. Company financing: equity and credit capital in their various forms; corporate self-financing; the choice of convenient forms of financing; the dynamic relationship between equity and credit capital. The financial structure of the company.
The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
Part II: Accounting elements: Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
oppure
Zanda, Lineamenti di Economia Aziendale, Kappa, ultima edizione
L. MUSERRA, T.ONESTI, Esercitazioni di economia aziendale, Giappichelli, 2013 (ebook, available on the website giappichelli.it).
Please refer to the onestieconomiaaziendale.wordpress.com course page for course material.
Programme
Part I: The Economy of the Company: Business Economics and Accounting. The study of the conditions of existence of the corporate body; the personal component and the operating means of the company. Object of the company. Corporate subjects: "legal entities" and "economic subject". Organization. The organizational structures. Various types of company. The institution of the company, its location, its size.The supply company: general characteristics and management schemes. Production companies for the exchange of goods and services: companies. The aims of the company. The economic balance as a fundamental condition of the life of the company. Economic balance and economy. The possible ways of remunerating the productive factors used by the company. The business risk and the subjects on which it weighs. Business efficiency. The process of forming the company's income. The capital requirement and its determination. Company financing: equity and credit capital in their various forms; corporate self-financing; the choice of convenient forms of financing; the dynamic relationship between equity and credit capital. The financial structure of the company.
The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
Part II: Accounting elements: Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
Core Documentation
Zanda, Fondamenti di Economia Aziendale, Giappichelli, ultima edizioneoppure
Zanda, Lineamenti di Economia Aziendale, Kappa, ultima edizione
L. MUSERRA, T.ONESTI, Esercitazioni di economia aziendale, Giappichelli, 2013 (ebook, available on the website giappichelli.it).
Please refer to the onestieconomiaaziendale.wordpress.com course page for course material.
Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the period of health emergency from COVID-19, all the provisions regulating the methods of carrying out educational activities will be implemented. Where possible, teaching will take place both in the classroom and live via the Teams platform, with recording of the lessons for viewing in the following days. It is also advisable to regularly view the institutional information channels prepared by the University for the purpose of timely knowledge of the emergency measures in force.Attendance
strongly recommendedType of evaluation
Written test In case of need for clarification on the written, an oral test can be scheduled at the discretion of the lecturers. During the COVID-19 emergency period, the same profit will be made in accordance with the provisions of article 1 of the Rectoral Decree no. 703 of May 5, 2020.Canali
teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Reference Bibliography
P. ONIDA, Economia d’azienda, Utet, Torino, 1970. G. ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites. teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst 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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the COVID-19 emergency period the profit examination will be carried out according to the provisions of art.1 of the Rectoral Decree no. 703 of 5 May 2020. The exams will therefore be held in telematic mode with the use of Microsoft Teams software. During the oral exam, in addition to the interview, students will also be asked to carry out some exercises (duration 30 minutes). teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst 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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Reference Bibliography
P. ONIDA, Economia d’azienda, Utet, Torino, 1970. G. ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites. teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst 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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Reference Bibliography
P. ONIDA, Economia d’azienda, Utet, Torino, 1970. G. ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites. teacher profile teaching materials
1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) 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. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) 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
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).
During the lessons, the teacher will provide additional support material through the website of the chair: https://onestieconomiaaziendale.wordpress.com/
Programme
First part: BUSINESS ADMINISTRATION1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) 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. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) 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
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
Core Documentation
Part IZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).
During the lessons, the teacher will provide additional support material through the website of the chair: https://onestieconomiaaziendale.wordpress.com/
Reference Bibliography
ONIDA, Economia d’azienda, Utet, Torino, ultima edizione (2000 o più recente)Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the period of health emergency from COVID-19, all the provisions regulating the methods of carrying out educational activities will be implemented. Where possible, teaching will take place both in the classroom and live via the Teams platform, with recording of the lessons for viewing in the following days. It is also advisable to regularly view the institutional information channels prepared by the University for the purpose of timely knowledge of the emergency measures in force.Attendance
Attendance is strongly recommendedType of evaluation
A written test is foreseen divided into two parts, which correspond to the two parts of the course. To pass the test, students must obtain at least sufficient results in both parts of the written test. Depending on the result of the written test and at the sole discretion of the teacher, the oral exam may be optional, compulsory or excluded. teacher profile teaching materials
The supply company: general characteristics and management schemes. Production companies for the exchange of goods and services: companies. The aims of the company. The economic balance as a fundamental condition of the life of the company. Economic balance and economy. The possible ways of remunerating the productive factors used by the company. The business risk and the subjects on which it weighs. Business efficiency. The process of forming the company's income. The capital requirement and its determination. Company financing: equity and credit capital in their various forms; corporate self-financing; the choice of convenient forms of financing; the dynamic relationship between equity and credit capital. The financial structure of the company.
The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
Part II: Accounting elements: Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
oppure
Zanda, Lineamenti di Economia Aziendale, Kappa, ultima edizione
L. MUSERRA, T.ONESTI, Esercitazioni di economia aziendale, Giappichelli, 2013 (ebook, available on the website giappichelli.it).
Please refer to the onestieconomiaaziendale.wordpress.com course page for course material.
Programme
Part I: The Economy of the Company: Business Economics and Accounting. The study of the conditions of existence of the corporate body; the personal component and the operating means of the company. Object of the company. Corporate subjects: "legal entities" and "economic subject". Organization. The organizational structures. Various types of company. The institution of the company, its location, its size.The supply company: general characteristics and management schemes. Production companies for the exchange of goods and services: companies. The aims of the company. The economic balance as a fundamental condition of the life of the company. Economic balance and economy. The possible ways of remunerating the productive factors used by the company. The business risk and the subjects on which it weighs. Business efficiency. The process of forming the company's income. The capital requirement and its determination. Company financing: equity and credit capital in their various forms; corporate self-financing; the choice of convenient forms of financing; the dynamic relationship between equity and credit capital. The financial structure of the company.
The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
Part II: Accounting elements: Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
Core Documentation
Zanda, Fondamenti di Economia Aziendale, Giappichelli, ultima edizioneoppure
Zanda, Lineamenti di Economia Aziendale, Kappa, ultima edizione
L. MUSERRA, T.ONESTI, Esercitazioni di economia aziendale, Giappichelli, 2013 (ebook, available on the website giappichelli.it).
Please refer to the onestieconomiaaziendale.wordpress.com course page for course material.
Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the period of health emergency from COVID-19, all the provisions regulating the methods of carrying out educational activities will be implemented. Where possible, teaching will take place both in the classroom and live via the Teams platform, with recording of the lessons for viewing in the following days. It is also advisable to regularly view the institutional information channels prepared by the University for the purpose of timely knowledge of the emergency measures in force.Attendance
strongly recommendedType of evaluation
Written test In case of need for clarification on the written, an oral test can be scheduled at the discretion of the lecturers. During the COVID-19 emergency period, the same profit will be made in accordance with the provisions of article 1 of the Rectoral Decree no. 703 of May 5, 2020.Canali
teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Reference Bibliography
P. ONIDA, Economia d’azienda, Utet, Torino, 1970. G. ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites. teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst 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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the COVID-19 emergency period the profit examination will be carried out according to the provisions of art.1 of the Rectoral Decree no. 703 of 5 May 2020. The exams will therefore be held in telematic mode with the use of Microsoft Teams software. During the oral exam, in addition to the interview, students will also be asked to carry out some exercises (duration 30 minutes). teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst 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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Reference Bibliography
P. ONIDA, Economia d’azienda, Utet, Torino, 1970. G. ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites. teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst 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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Reference Bibliography
P. ONIDA, Economia d’azienda, Utet, Torino, 1970. G. ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites. teacher profile teaching materials
1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) 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. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) 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
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).
During the lessons, the teacher will provide additional support material through the website of the chair: https://onestieconomiaaziendale.wordpress.com/
Programme
First part: BUSINESS ADMINISTRATION1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) 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. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) 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
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
Core Documentation
Part IZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).
During the lessons, the teacher will provide additional support material through the website of the chair: https://onestieconomiaaziendale.wordpress.com/
Reference Bibliography
ONIDA, Economia d’azienda, Utet, Torino, ultima edizione (2000 o più recente)Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the period of health emergency from COVID-19, all the provisions regulating the methods of carrying out educational activities will be implemented. Where possible, teaching will take place both in the classroom and live via the Teams platform, with recording of the lessons for viewing in the following days. It is also advisable to regularly view the institutional information channels prepared by the University for the purpose of timely knowledge of the emergency measures in force.Attendance
Attendance is strongly recommendedType of evaluation
A written test is foreseen divided into two parts, which correspond to the two parts of the course. To pass the test, students must obtain at least sufficient results in both parts of the written test. Depending on the result of the written test and at the sole discretion of the teacher, the oral exam may be optional, compulsory or excluded. teacher profile teaching materials
The supply company: general characteristics and management schemes. Production companies for the exchange of goods and services: companies. The aims of the company. The economic balance as a fundamental condition of the life of the company. Economic balance and economy. The possible ways of remunerating the productive factors used by the company. The business risk and the subjects on which it weighs. Business efficiency. The process of forming the company's income. The capital requirement and its determination. Company financing: equity and credit capital in their various forms; corporate self-financing; the choice of convenient forms of financing; the dynamic relationship between equity and credit capital. The financial structure of the company.
The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
Part II: Accounting elements: Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
oppure
Zanda, Lineamenti di Economia Aziendale, Kappa, ultima edizione
L. MUSERRA, T.ONESTI, Esercitazioni di economia aziendale, Giappichelli, 2013 (ebook, available on the website giappichelli.it).
Please refer to the onestieconomiaaziendale.wordpress.com course page for course material.
Programme
Part I: The Economy of the Company: Business Economics and Accounting. The study of the conditions of existence of the corporate body; the personal component and the operating means of the company. Object of the company. Corporate subjects: "legal entities" and "economic subject". Organization. The organizational structures. Various types of company. The institution of the company, its location, its size.The supply company: general characteristics and management schemes. Production companies for the exchange of goods and services: companies. The aims of the company. The economic balance as a fundamental condition of the life of the company. Economic balance and economy. The possible ways of remunerating the productive factors used by the company. The business risk and the subjects on which it weighs. Business efficiency. The process of forming the company's income. The capital requirement and its determination. Company financing: equity and credit capital in their various forms; corporate self-financing; the choice of convenient forms of financing; the dynamic relationship between equity and credit capital. The financial structure of the company.
The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
Part II: Accounting elements: Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
Core Documentation
Zanda, Fondamenti di Economia Aziendale, Giappichelli, ultima edizioneoppure
Zanda, Lineamenti di Economia Aziendale, Kappa, ultima edizione
L. MUSERRA, T.ONESTI, Esercitazioni di economia aziendale, Giappichelli, 2013 (ebook, available on the website giappichelli.it).
Please refer to the onestieconomiaaziendale.wordpress.com course page for course material.
Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the period of health emergency from COVID-19, all the provisions regulating the methods of carrying out educational activities will be implemented. Where possible, teaching will take place both in the classroom and live via the Teams platform, with recording of the lessons for viewing in the following days. It is also advisable to regularly view the institutional information channels prepared by the University for the purpose of timely knowledge of the emergency measures in force.Attendance
strongly recommendedType of evaluation
Written test In case of need for clarification on the written, an oral test can be scheduled at the discretion of the lecturers. During the COVID-19 emergency period, the same profit will be made in accordance with the provisions of article 1 of the Rectoral Decree no. 703 of May 5, 2020.Canali
teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Reference Bibliography
P. ONIDA, Economia d’azienda, Utet, Torino, 1970. G. ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites. teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst 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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the COVID-19 emergency period the profit examination will be carried out according to the provisions of art.1 of the Rectoral Decree no. 703 of 5 May 2020. The exams will therefore be held in telematic mode with the use of Microsoft Teams software. During the oral exam, in addition to the interview, students will also be asked to carry out some exercises (duration 30 minutes). teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst 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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Reference Bibliography
P. ONIDA, Economia d’azienda, Utet, Torino, 1970. G. ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites. teacher profile teaching materials
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.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst 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.
Core Documentation
First part: BUSINESS ADMINISTRATIONPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009
Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2012 (pp. 75-123; pp. 137-215; pp. 220-243; pp. 244-253; pp. 255-279; pp. 292-299; pp. 304-309; pp. 321-335; pp. 364-377; pp. 399-470)
For business administration and accounting exercises: Paoloni M. (a cura di), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018
Alternatively:
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011
Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting, Pearson, 2013
Reference Bibliography
P. ONIDA, Economia d’azienda, Utet, Torino, 1970. G. ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006.Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.Attendance
Class attendance is not mandatory but is strongly recommendedType of evaluation
The exam is made up of a written test (90 minutes) where students have to answer at multiple-choices questions, as well as to do business administration and accounting exercises. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites. teacher profile teaching materials
1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) 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. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) 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
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
ZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).
During the lessons, the teacher will provide additional support material through the website of the chair: https://onestieconomiaaziendale.wordpress.com/
Programme
First part: BUSINESS ADMINISTRATION1) Business Economics and Accounting. General company characters. The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) 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. Income and profitability. Social responsibility and sustainability. The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
3) 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
Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
Core Documentation
Part IZANDA, Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006;
Part II
T.ONESTI et al. (a cura di), Esercitazioni di economia aziendale, Giappichelli, Torino, 2013 (ebook).
During the lessons, the teacher will provide additional support material through the website of the chair: https://onestieconomiaaziendale.wordpress.com/
Reference Bibliography
ONIDA, Economia d’azienda, Utet, Torino, ultima edizione (2000 o più recente)Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the period of health emergency from COVID-19, all the provisions regulating the methods of carrying out educational activities will be implemented. Where possible, teaching will take place both in the classroom and live via the Teams platform, with recording of the lessons for viewing in the following days. It is also advisable to regularly view the institutional information channels prepared by the University for the purpose of timely knowledge of the emergency measures in force.Attendance
Attendance is strongly recommendedType of evaluation
A written test is foreseen divided into two parts, which correspond to the two parts of the course. To pass the test, students must obtain at least sufficient results in both parts of the written test. Depending on the result of the written test and at the sole discretion of the teacher, the oral exam may be optional, compulsory or excluded. teacher profile teaching materials
The supply company: general characteristics and management schemes. Production companies for the exchange of goods and services: companies. The aims of the company. The economic balance as a fundamental condition of the life of the company. Economic balance and economy. The possible ways of remunerating the productive factors used by the company. The business risk and the subjects on which it weighs. Business efficiency. The process of forming the company's income. The capital requirement and its determination. Company financing: equity and credit capital in their various forms; corporate self-financing; the choice of convenient forms of financing; the dynamic relationship between equity and credit capital. The financial structure of the company.
The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
Part II: Accounting elements: Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
oppure
Zanda, Lineamenti di Economia Aziendale, Kappa, ultima edizione
L. MUSERRA, T.ONESTI, Esercitazioni di economia aziendale, Giappichelli, 2013 (ebook, available on the website giappichelli.it).
Please refer to the onestieconomiaaziendale.wordpress.com course page for course material.
Programme
Part I: The Economy of the Company: Business Economics and Accounting. The study of the conditions of existence of the corporate body; the personal component and the operating means of the company. Object of the company. Corporate subjects: "legal entities" and "economic subject". Organization. The organizational structures. Various types of company. The institution of the company, its location, its size.The supply company: general characteristics and management schemes. Production companies for the exchange of goods and services: companies. The aims of the company. The economic balance as a fundamental condition of the life of the company. Economic balance and economy. The possible ways of remunerating the productive factors used by the company. The business risk and the subjects on which it weighs. Business efficiency. The process of forming the company's income. The capital requirement and its determination. Company financing: equity and credit capital in their various forms; corporate self-financing; the choice of convenient forms of financing; the dynamic relationship between equity and credit capital. The financial structure of the company.
The process of dimensional growth of companies: the main characteristics, nature, structure, internal exchange and production operations in groups of companies.
Part II: Accounting elements: Double-entry theory and method. The double-entry method applied to the income system in production companies. The accounting records of the incorporation operations and of the main operations. The accounts for closing and reopening the accounts.
Core Documentation
Zanda, Fondamenti di Economia Aziendale, Giappichelli, ultima edizioneoppure
Zanda, Lineamenti di Economia Aziendale, Kappa, ultima edizione
L. MUSERRA, T.ONESTI, Esercitazioni di economia aziendale, Giappichelli, 2013 (ebook, available on the website giappichelli.it).
Please refer to the onestieconomiaaziendale.wordpress.com course page for course material.
Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results. In the period of health emergency from COVID-19, all the provisions regulating the methods of carrying out educational activities will be implemented. Where possible, teaching will take place both in the classroom and live via the Teams platform, with recording of the lessons for viewing in the following days. It is also advisable to regularly view the institutional information channels prepared by the University for the purpose of timely knowledge of the emergency measures in force.Attendance
strongly recommendedType of evaluation
Written test In case of need for clarification on the written, an oral test can be scheduled at the discretion of the lecturers. During the COVID-19 emergency period, the same profit will be made in accordance with the provisions of article 1 of the Rectoral Decree no. 703 of May 5, 2020.