Programme

1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).

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

Core Documentation

Part I: Business economics:
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021. (pp. 1-132; 163-172; 186-190)

Part II: Le rilevazioni in contabilità economico-patrimoniale:
Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (pp. 73-123; pp. 133-164; pp. 183-263; pp. 277-281; pp. 286-306; pp. 377-382; pp. 390-451)

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

Type of evaluation

The assessment takes place through both written and oral examination. The written part consists of a 90-minute, closed book examination, consisting of numerical exercises and multiple choice questions related to the topics of the course. Passing the written text is a necessary condition to access the oral examination. The final mark is decided and communicated to the studded after the end of the oral examination.

Programme

Part I: Business economics
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).

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

Core Documentation

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

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

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

Attendance

Attendance is not mandatory, but recommended.

Type of evaluation

The assessment takes place through both written and oral examination. The written part consists of a 90-minute, closed book examination, consisting of numerical exercises and multiple choice questions related to the topics of the course. Passing the written text is a necessary condition to access the oral examination. The final mark is decided and communicated to the studded after the end of the oral examination.

Programme

Part I: Business economics
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).

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

Core Documentation

Part I: Business economics:
Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 (pp. 1-132; 163-172; 186-190)

Part II: Le rilevazioni in contabilità economico-patrimoniale:
Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (pp. 73-123; pp. 133-164; pp. 183-263; pp. 277-281; pp. 286-306; pp. 377-382; pp. 390-451)

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

Type of delivery of the course

The course will be delivered in the classroom.

Attendance

Attendance is not mandatory, but recommended.

Type of evaluation

The assessment takes place through both written and oral examination. The written part consists of a 90-minute, closed book examination, consisting of numerical exercises and multiple choice questions related to the topics of the course. Passing the written text is a necessary condition to access the oral examination. The final mark is decided and communicated to the studded after the end of the oral examination.

Programme

The course provides an overview of the fundamental economic-corporate aspects of the processes of restructuring and reorganization of companies, both when these processes come from within the corporate structures, and when they are imposed by the economic and legal system in which they operate.
The course is divided into two parts.
The first part of the course focuses on the economic-business aspects of the main insolvency procedures and of the other instruments for overcoming and / or managing the crisis.
The second part of the course is dedicated to the in-depth study of the main extraordinary operations used in the context of corporate restructuring processes, with a focus on fundamental strategic, regulatory, accounting and fiscal profiles.
Module 2 program:
Extraordinary operations: introductory concepts
Business transfer - perspective of the transferor
Business transfer - perspective of the transferee
Contribution
Merger
Exchange rate calculation
Demerger/split
Clearance

Core Documentation

The teaching material is made available by the teachers through the Teams platform

Type of delivery of the course

Frontal lessons and case studies Attending students will carry out an in-depth project (individual or group based on the number of course participants)

Attendance

Strongly reccommended

Type of evaluation

Written test For attending students, the project carried out during the year will also be evaluated. 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.