In line with the educating objectives of the Degree Course in Economics, the Course of Business Economics aims to provide students with the basic knowledge and tools for understanding the structure and behaviors of economic and production systems, investigating the characteristics and purposes of the different types of entities. The Course also provides the basic tools for the recognition of the accounting aspects of ordinary business management, using the accrual basis of accounting.
At the end of the course, the student will have:
- developed a complex and varied understanding method of the business phenomena;
- become aware of the characteristics, structures and purposes of the main types of entities;
- acquired a theoretical framework and an appropriate application capacity;
- become confident with the basic categories of the accounting instruments and with the accrual accounting recognition techniques.
At the end of the course, the student will have:
- developed a complex and varied understanding method of the business phenomena;
- become aware of the characteristics, structures and purposes of the main types of entities;
- acquired a theoretical framework and an appropriate application capacity;
- become confident with the basic categories of the accounting instruments and with the accrual accounting recognition techniques.
Curriculum
Canali
teacher profile teaching materials
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).
Second Parte: ACCRUAL ACCOUNTING
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special transactions (wages and salaries, financial transactions etc…), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2° edizione, 2021
Onida, P., Economia d'azienda, Utet, Torino, 1970
Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006
Second Part: Accrual Accounting
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2° edizione, 2020
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni, N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst Part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
Second Parte: ACCRUAL ACCOUNTING
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special transactions (wages and salaries, financial transactions etc…), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.
Core Documentation
First Part: Business AdministrationPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2° edizione, 2021
Onida, P., Economia d'azienda, Utet, Torino, 1970
Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006
Second Part: Accrual Accounting
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2° edizione, 2020
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni, N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Reference Bibliography
Onida, P., Economia d'azienda, Utet, Torino, 1970 Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006Type 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 learnings results.Attendance
Recommended but not compulsory.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. teacher profile teaching materials
1) Organisations and entities.
General characters: Aims of organisations. "Legal entity" and "economic entity." Various types of organisations
2) Broader characters of an Organisation.
Private and public companies. Equilibrium conditions. Possible ways to remunerate resources used by the organisation. The business risk. Income and profit.
3) Funding
The need for capital and its determination. Corporate finance, "equity" and "debt capital"; corporate self-financing; the dynamic relationship between "equity" and "debt capital". A corporate' s financial structure.
4) Accounting as a tool for information
Logical moments. The nature of facts under investigation. Methods.
5) The accounting recognition
Theory of the double-entry accounting. Systematic and comprehensive recording of financial transactions pertaining to a business.
Robert N. Anthony – Leslie K. Breitner, Essentials of Accounting, Prentice Hall, 2007
Slides/teaching notes will be available on the website
Programme
Syllabus1) Organisations and entities.
General characters: Aims of organisations. "Legal entity" and "economic entity." Various types of organisations
2) Broader characters of an Organisation.
Private and public companies. Equilibrium conditions. Possible ways to remunerate resources used by the organisation. The business risk. Income and profit.
3) Funding
The need for capital and its determination. Corporate finance, "equity" and "debt capital"; corporate self-financing; the dynamic relationship between "equity" and "debt capital". A corporate' s financial structure.
4) Accounting as a tool for information
Logical moments. The nature of facts under investigation. Methods.
5) The accounting recognition
Theory of the double-entry accounting. Systematic and comprehensive recording of financial transactions pertaining to a business.
Core Documentation
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011Robert N. Anthony – Leslie K. Breitner, Essentials of Accounting, Prentice Hall, 2007
Slides/teaching notes will be available on the website
Attendance
not mandatory but strongly suggestedType of evaluation
The written exam will lengths 2 hours. Written samples of the exam are available on the Moodle platform. The oral exam deepens some topics concerning both Accounting and Economia Aziendale topics that in the written exam are presented to the students as exercises/questions to be performed/answered.Canali
teacher profile teaching materials
First Part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
Second Parte: ACCRUAL ACCOUNTING
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special transactions (wages and salaries, financial transactions etc…), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2° edizione, 2021
Onida, P., Economia d'azienda, Utet, Torino, 1970
Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006
Second Part: Accrual Accounting
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2° edizione, 2020
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni, N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst Part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
Second Parte: ACCRUAL ACCOUNTING
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special transactions (wages and salaries, financial transactions etc…), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.
Core Documentation
First Part: Business AdministrationPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2° edizione, 2021
Onida, P., Economia d'azienda, Utet, Torino, 1970
Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006
Second Part: Accrual Accounting
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2° edizione, 2020
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni, N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Reference Bibliography
Onida, P., Economia d'azienda, Utet, Torino, 1970 Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006Type 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 learnings results.Attendance
Recommended but not compulsory.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. teacher profile teaching materials
1) Organisations and entities.
General characters: Aims of organisations. "Legal entity" and "economic entity." Various types of organisations
2) Broader characters of an Organisation.
Private and public companies. Equilibrium conditions. Possible ways to remunerate resources used by the organisation. The business risk. Income and profit.
3) Funding
The need for capital and its determination. Corporate finance, "equity" and "debt capital"; corporate self-financing; the dynamic relationship between "equity" and "debt capital". A corporate' s financial structure.
4) Accounting as a tool for information
Logical moments. The nature of facts under investigation. Methods.
5) The accounting recognition
Theory of the double-entry accounting. Systematic and comprehensive recording of financial transactions pertaining to a business.
Robert N. Anthony – Leslie K. Breitner, Essentials of Accounting, Prentice Hall, 2007
Slides/teaching notes will be available on the website
Programme
Syllabus1) Organisations and entities.
General characters: Aims of organisations. "Legal entity" and "economic entity." Various types of organisations
2) Broader characters of an Organisation.
Private and public companies. Equilibrium conditions. Possible ways to remunerate resources used by the organisation. The business risk. Income and profit.
3) Funding
The need for capital and its determination. Corporate finance, "equity" and "debt capital"; corporate self-financing; the dynamic relationship between "equity" and "debt capital". A corporate' s financial structure.
4) Accounting as a tool for information
Logical moments. The nature of facts under investigation. Methods.
5) The accounting recognition
Theory of the double-entry accounting. Systematic and comprehensive recording of financial transactions pertaining to a business.
Core Documentation
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011Robert N. Anthony – Leslie K. Breitner, Essentials of Accounting, Prentice Hall, 2007
Slides/teaching notes will be available on the website
Attendance
not mandatory but strongly suggestedType of evaluation
The written exam will lengths 2 hours. Written samples of the exam are available on the Moodle platform. The oral exam deepens some topics concerning both Accounting and Economia Aziendale topics that in the written exam are presented to the students as exercises/questions to be performed/answered.Canali
teacher profile teaching materials
First Part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
Second Parte: ACCRUAL ACCOUNTING
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special transactions (wages and salaries, financial transactions etc…), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2° edizione, 2021
Onida, P., Economia d'azienda, Utet, Torino, 1970
Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006
Second Part: Accrual Accounting
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2° edizione, 2020
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni, N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst Part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
Second Parte: ACCRUAL ACCOUNTING
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special transactions (wages and salaries, financial transactions etc…), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.
Core Documentation
First Part: Business AdministrationPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2° edizione, 2021
Onida, P., Economia d'azienda, Utet, Torino, 1970
Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006
Second Part: Accrual Accounting
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2° edizione, 2020
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni, N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Reference Bibliography
Onida, P., Economia d'azienda, Utet, Torino, 1970 Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006Type 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 learnings results.Attendance
Recommended but not compulsory.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. teacher profile teaching materials
1) Organisations and entities.
General characters: Aims of organisations. "Legal entity" and "economic entity." Various types of organisations
2) Broader characters of an Organisation.
Private and public companies. Equilibrium conditions. Possible ways to remunerate resources used by the organisation. The business risk. Income and profit.
3) Funding
The need for capital and its determination. Corporate finance, "equity" and "debt capital"; corporate self-financing; the dynamic relationship between "equity" and "debt capital". A corporate' s financial structure.
4) Accounting as a tool for information
Logical moments. The nature of facts under investigation. Methods.
5) The accounting recognition
Theory of the double-entry accounting. Systematic and comprehensive recording of financial transactions pertaining to a business.
Robert N. Anthony – Leslie K. Breitner, Essentials of Accounting, Prentice Hall, 2007
Slides/teaching notes will be available on the website
Programme
Syllabus1) Organisations and entities.
General characters: Aims of organisations. "Legal entity" and "economic entity." Various types of organisations
2) Broader characters of an Organisation.
Private and public companies. Equilibrium conditions. Possible ways to remunerate resources used by the organisation. The business risk. Income and profit.
3) Funding
The need for capital and its determination. Corporate finance, "equity" and "debt capital"; corporate self-financing; the dynamic relationship between "equity" and "debt capital". A corporate' s financial structure.
4) Accounting as a tool for information
Logical moments. The nature of facts under investigation. Methods.
5) The accounting recognition
Theory of the double-entry accounting. Systematic and comprehensive recording of financial transactions pertaining to a business.
Core Documentation
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011Robert N. Anthony – Leslie K. Breitner, Essentials of Accounting, Prentice Hall, 2007
Slides/teaching notes will be available on the website
Attendance
not mandatory but strongly suggestedType of evaluation
The written exam will lengths 2 hours. Written samples of the exam are available on the Moodle platform. The oral exam deepens some topics concerning both Accounting and Economia Aziendale topics that in the written exam are presented to the students as exercises/questions to be performed/answered.Canali
teacher profile teaching materials
First Part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
Second Parte: ACCRUAL ACCOUNTING
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special transactions (wages and salaries, financial transactions etc…), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2° edizione, 2021
Onida, P., Economia d'azienda, Utet, Torino, 1970
Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006
Second Part: Accrual Accounting
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2° edizione, 2020
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni, N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst Part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
Second Parte: ACCRUAL ACCOUNTING
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special transactions (wages and salaries, financial transactions etc…), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.
Core Documentation
First Part: Business AdministrationPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2° edizione, 2021
Onida, P., Economia d'azienda, Utet, Torino, 1970
Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006
Second Part: Accrual Accounting
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2° edizione, 2020
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni, N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Reference Bibliography
Onida, P., Economia d'azienda, Utet, Torino, 1970 Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006Type 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 learnings results.Attendance
Recommended but not compulsory.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. teacher profile teaching materials
1) Organisations and entities.
General characters: Aims of organisations. "Legal entity" and "economic entity." Various types of organisations
2) Broader characters of an Organisation.
Private and public companies. Equilibrium conditions. Possible ways to remunerate resources used by the organisation. The business risk. Income and profit.
3) Funding
The need for capital and its determination. Corporate finance, "equity" and "debt capital"; corporate self-financing; the dynamic relationship between "equity" and "debt capital". A corporate' s financial structure.
4) Accounting as a tool for information
Logical moments. The nature of facts under investigation. Methods.
5) The accounting recognition
Theory of the double-entry accounting. Systematic and comprehensive recording of financial transactions pertaining to a business.
Robert N. Anthony – Leslie K. Breitner, Essentials of Accounting, Prentice Hall, 2007
Slides/teaching notes will be available on the website
Programme
Syllabus1) Organisations and entities.
General characters: Aims of organisations. "Legal entity" and "economic entity." Various types of organisations
2) Broader characters of an Organisation.
Private and public companies. Equilibrium conditions. Possible ways to remunerate resources used by the organisation. The business risk. Income and profit.
3) Funding
The need for capital and its determination. Corporate finance, "equity" and "debt capital"; corporate self-financing; the dynamic relationship between "equity" and "debt capital". A corporate' s financial structure.
4) Accounting as a tool for information
Logical moments. The nature of facts under investigation. Methods.
5) The accounting recognition
Theory of the double-entry accounting. Systematic and comprehensive recording of financial transactions pertaining to a business.
Core Documentation
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011Robert N. Anthony – Leslie K. Breitner, Essentials of Accounting, Prentice Hall, 2007
Slides/teaching notes will be available on the website
Attendance
not mandatory but strongly suggestedType of evaluation
The written exam will lengths 2 hours. Written samples of the exam are available on the Moodle platform. The oral exam deepens some topics concerning both Accounting and Economia Aziendale topics that in the written exam are presented to the students as exercises/questions to be performed/answered.Canali
teacher profile teaching materials
First Part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
Second Parte: ACCRUAL ACCOUNTING
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special transactions (wages and salaries, financial transactions etc…), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2° edizione, 2021
Onida, P., Economia d'azienda, Utet, Torino, 1970
Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006
Second Part: Accrual Accounting
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2° edizione, 2020
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni, N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst Part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
Second Parte: ACCRUAL ACCOUNTING
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special transactions (wages and salaries, financial transactions etc…), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.
Core Documentation
First Part: Business AdministrationPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2° edizione, 2021
Onida, P., Economia d'azienda, Utet, Torino, 1970
Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006
Second Part: Accrual Accounting
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2° edizione, 2020
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni, N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Reference Bibliography
Onida, P., Economia d'azienda, Utet, Torino, 1970 Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006Type 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 learnings results.Attendance
Recommended but not compulsory.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. teacher profile teaching materials
1) Organisations and entities.
General characters: Aims of organisations. "Legal entity" and "economic entity." Various types of organisations
2) Broader characters of an Organisation.
Private and public companies. Equilibrium conditions. Possible ways to remunerate resources used by the organisation. The business risk. Income and profit.
3) Funding
The need for capital and its determination. Corporate finance, "equity" and "debt capital"; corporate self-financing; the dynamic relationship between "equity" and "debt capital". A corporate' s financial structure.
4) Accounting as a tool for information
Logical moments. The nature of facts under investigation. Methods.
5) The accounting recognition
Theory of the double-entry accounting. Systematic and comprehensive recording of financial transactions pertaining to a business.
Robert N. Anthony – Leslie K. Breitner, Essentials of Accounting, Prentice Hall, 2007
Slides/teaching notes will be available on the website
Programme
Syllabus1) Organisations and entities.
General characters: Aims of organisations. "Legal entity" and "economic entity." Various types of organisations
2) Broader characters of an Organisation.
Private and public companies. Equilibrium conditions. Possible ways to remunerate resources used by the organisation. The business risk. Income and profit.
3) Funding
The need for capital and its determination. Corporate finance, "equity" and "debt capital"; corporate self-financing; the dynamic relationship between "equity" and "debt capital". A corporate' s financial structure.
4) Accounting as a tool for information
Logical moments. The nature of facts under investigation. Methods.
5) The accounting recognition
Theory of the double-entry accounting. Systematic and comprehensive recording of financial transactions pertaining to a business.
Core Documentation
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011Robert N. Anthony – Leslie K. Breitner, Essentials of Accounting, Prentice Hall, 2007
Slides/teaching notes will be available on the website
Attendance
not mandatory but strongly suggestedType of evaluation
The written exam will lengths 2 hours. Written samples of the exam are available on the Moodle platform. The oral exam deepens some topics concerning both Accounting and Economia Aziendale topics that in the written exam are presented to the students as exercises/questions to be performed/answered.Canali
teacher profile teaching materials
First Part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
Second Parte: ACCRUAL ACCOUNTING
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special transactions (wages and salaries, financial transactions etc…), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2° edizione, 2021
Onida, P., Economia d'azienda, Utet, Torino, 1970
Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006
Second Part: Accrual Accounting
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2° edizione, 2020
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni, N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Programme
GENERAL CHARACTERISTICS OF CORPORATE ORGANISATIONSFirst Part: BUSINESS ADMINISTRATION
1) The firm as an economic entity: General characteristics of the firm. Corporate entities: legal and economic identities. Types of firms.
2) The firm in its economic perspective: The enterprise as an individual economic undertaking: private enterprises and state-owned enterprises. The company’s purpose. Financial and economic stability as a prerequisite of a company’s existence. Economic stability and different types of economic operability. Payment for operating and production inputs used by enterprises. Corporate risk and who bears it. Income and profitability. Information Systems Governance and Internal controls (overview). Planning in business (overview).
Second Parte: ACCRUAL ACCOUNTING
3) The organizational structure as part of the decision-making process; management control in modern corporations: Evolution of the corporate organizational models shaping the decision-making structure. Control exercised in corporations by different stakeholders. The planning and control function in modern corporations.
4) Corporate funding: Capital requirements, and how much is needed. Corporate funding: equity and debt capital in their various forms. Funding through cash generation. 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.
MONITORING AND MEASUREMENT OF COMPANY PERFORMANCE
1) The accounting rationale. Nature of data to be examined. Methodologies. The corporate record-keeping system in a broad sense.
2) Accounting practice: The theory of double entry bookkeeping. Double entry bookkeeping applied to manufacturing companies. Bookkeeping entries for general business transactions, initiating joint-stock companies, special transactions (wages and salaries, financial transactions etc…), adjusting entries and year-end closing entries. Practical exercises in applying accounting record-keeping systems and measurement principles to business transactions.
Core Documentation
First Part: Business AdministrationPaoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2° edizione, 2021
Onida, P., Economia d'azienda, Utet, Torino, 1970
Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006
Second Part: Accrual Accounting
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale, CEDAM, 2° edizione, 2020
For business administration and accounting exercises:
Paoloni M. (a cura di), Mattei G., Paoloni, N., Eserciziario di economia aziendale e contabilità, CEDAM, 2018
Reference Bibliography
Onida, P., Economia d'azienda, Utet, Torino, 1970 Zanda, G., Lineamenti di Economia Aziendale, Edizioni Kappa, Roma, 2006Type 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 learnings results.Attendance
Recommended but not compulsory.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. teacher profile teaching materials
1) Organisations and entities.
General characters: Aims of organisations. "Legal entity" and "economic entity." Various types of organisations
2) Broader characters of an Organisation.
Private and public companies. Equilibrium conditions. Possible ways to remunerate resources used by the organisation. The business risk. Income and profit.
3) Funding
The need for capital and its determination. Corporate finance, "equity" and "debt capital"; corporate self-financing; the dynamic relationship between "equity" and "debt capital". A corporate' s financial structure.
4) Accounting as a tool for information
Logical moments. The nature of facts under investigation. Methods.
5) The accounting recognition
Theory of the double-entry accounting. Systematic and comprehensive recording of financial transactions pertaining to a business.
Robert N. Anthony – Leslie K. Breitner, Essentials of Accounting, Prentice Hall, 2007
Slides/teaching notes will be available on the website
Programme
Syllabus1) Organisations and entities.
General characters: Aims of organisations. "Legal entity" and "economic entity." Various types of organisations
2) Broader characters of an Organisation.
Private and public companies. Equilibrium conditions. Possible ways to remunerate resources used by the organisation. The business risk. Income and profit.
3) Funding
The need for capital and its determination. Corporate finance, "equity" and "debt capital"; corporate self-financing; the dynamic relationship between "equity" and "debt capital". A corporate' s financial structure.
4) Accounting as a tool for information
Logical moments. The nature of facts under investigation. Methods.
5) The accounting recognition
Theory of the double-entry accounting. Systematic and comprehensive recording of financial transactions pertaining to a business.
Core Documentation
David Boddy, Management: an Introduction, Financial Times Prentice Hall, 2011Robert N. Anthony – Leslie K. Breitner, Essentials of Accounting, Prentice Hall, 2007
Slides/teaching notes will be available on the website
Attendance
not mandatory but strongly suggestedType of evaluation
The written exam will lengths 2 hours. Written samples of the exam are available on the Moodle platform. The oral exam deepens some topics concerning both Accounting and Economia Aziendale topics that in the written exam are presented to the students as exercises/questions to be performed/answered.