21210238 - ACCOUNTING AND MANAGEMENT

In line with the educational objectives of the Degree in Economics and Business, the teaching aims to provide students with the basic knowledge and tools useful for understanding the structure and behaviour of economic-productive systems, deepening the characteristics and purposes of the different types of companies with particular reference to profit companies. The course also provides the basic accounting tools for the economic and financial aspects of ordinary business management.
At the end of the course, the student will have:
· developed a complex and articulated method of understanding the social phenomena under study;
· assumed awareness of the characteristics, structures and purposes of the main types of companies;
· acquired a notional-theoretical apparatus and appropriate application skills;
· acquainted with and familiar with the basic categories of the accounting recognition techniques.

Curriculum

Canali

teacher profile | teaching materials

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

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

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

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

Attendance

Attendance is strongly suggested.

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.

teacher profile | teaching materials

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

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

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

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

Attendance

Attendance is strongly suggested

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.

teacher profile | teaching materials

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


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

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.

teacher profile | teaching materials

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.

teacher profile | teaching materials

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

Reference Bibliography

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.

Canali

teacher profile | teaching materials

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

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

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

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

Attendance

Attendance is strongly suggested.

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.

teacher profile | teaching materials

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

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

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

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

Attendance

Attendance is strongly suggested

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.

teacher profile | teaching materials

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


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

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.

teacher profile | teaching materials

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.

teacher profile | teaching materials

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

Reference Bibliography

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.

Canali

teacher profile | teaching materials

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

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

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

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

Attendance

Attendance is strongly suggested.

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.

teacher profile | teaching materials

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

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

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

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

Attendance

Attendance is strongly suggested

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.

teacher profile | teaching materials

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


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

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.

teacher profile | teaching materials

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.

teacher profile | teaching materials

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

Reference Bibliography

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.

Canali

teacher profile | teaching materials

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

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

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

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

Attendance

Attendance is strongly suggested.

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.

teacher profile | teaching materials

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

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

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

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

Attendance

Attendance is strongly suggested

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.

teacher profile | teaching materials

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


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

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.

teacher profile | teaching materials

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.

teacher profile | teaching materials

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

Reference Bibliography

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.