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.

Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Attendance

Class attendance is not mandatory but is strongly recommended

Type 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.

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 ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (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 contabilità, 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

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Attendance

Class attendance is not mandatory but is strongly recommended

Type 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.

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 ADMINISTRATION
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

Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

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 event of an extension of the health emergency from COVID-19, all the provisions governing the methods of carrying out teaching activities and student evaluation will be implemented. In particular, it should be noted that the lessons are held in person, but can also be followed live online and will NOT be recorded. 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.

Type 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. As long as the emergency COVID 19 remains, the exams will be carried out in the oral form "at a distance", in accordance with the provisions contained in the D.R. 703/20 of the University of Roma Tre. The oral interview consists of at least three questions that will be asked by the teacher on the entire examination program. The questions may also require the development of written solutions (numerical exercises, accounting records, formulas, graphs). For this reason, the candidate must have a blank sheet of paper and a pen available between himself and the computer. At the end of the written exercise, the candidate must expose the sheet with the solution, in favor of the camera. 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.

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. 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

Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) 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

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.

Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Attendance

Class attendance is not mandatory but is strongly recommended

Type 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.

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 ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (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 contabilità, 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

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Attendance

Class attendance is not mandatory but is strongly recommended

Type 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.

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 ADMINISTRATION
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

Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

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 event of an extension of the health emergency from COVID-19, all the provisions governing the methods of carrying out teaching activities and student evaluation will be implemented. In particular, it should be noted that the lessons are held in person, but can also be followed live online and will NOT be recorded. 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.

Type 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. As long as the emergency COVID 19 remains, the exams will be carried out in the oral form "at a distance", in accordance with the provisions contained in the D.R. 703/20 of the University of Roma Tre. The oral interview consists of at least three questions that will be asked by the teacher on the entire examination program. The questions may also require the development of written solutions (numerical exercises, accounting records, formulas, graphs). For this reason, the candidate must have a blank sheet of paper and a pen available between himself and the computer. At the end of the written exercise, the candidate must expose the sheet with the solution, in favor of the camera. 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.

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. 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

Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) 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

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.

Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Attendance

Class attendance is not mandatory but is strongly recommended

Type 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.

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 ADMINISTRATION
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, seconda edizione, Giappichelli, 2021

Second part: ACCRUAL ACCOUNTING
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020 (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 contabilità, 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

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

Attendance

Class attendance is not mandatory but is strongly recommended

Type 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.

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 ADMINISTRATION
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

Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) Paoloni M. (ed.), Mattei G., Paoloni N., Eserciziario di economia aziendale e contabilita’, CEDAM, 2018

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 event of an extension of the health emergency from COVID-19, all the provisions governing the methods of carrying out teaching activities and student evaluation will be implemented. In particular, it should be noted that the lessons are held in person, but can also be followed live online and will NOT be recorded. 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.

Type 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. As long as the emergency COVID 19 remains, the exams will be carried out in the oral form "at a distance", in accordance with the provisions contained in the D.R. 703/20 of the University of Roma Tre. The oral interview consists of at least three questions that will be asked by the teacher on the entire examination program. The questions may also require the development of written solutions (numerical exercises, accounting records, formulas, graphs). For this reason, the candidate must have a blank sheet of paper and a pen available between himself and the computer. At the end of the written exercise, the candidate must expose the sheet with the solution, in favor of the camera. 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.

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. 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

Reference Bibliography

Paoloni M., Paoloni P. (eds.), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021 Paoloni M., Celli, M. (eds.), Introduzione alla contabilità generale, CEDAM, 2020 (2nd edition) 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.