“The course aims to introduce and deepen issues relating to the company, its operation and its relations with stakeholders, in particular:
- understand who are the subjects who have internal and external relations with the company;
- understand the functioning of the economic and financial aspects;
- understand the accounting system and its purposes in relation to the financial statements. "
- understand who are the subjects who have internal and external relations with the company;
- understand the functioning of the economic and financial aspects;
- understand the accounting system and its purposes in relation to the financial statements. "
scheda docente
materiale didattico
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.
3) From accounting to financial statements
Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021.
Parte II: Le rilevazioni in contabilità economico-patrimoniale:
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020
Fruizione: 20110289 Economia aziendale in Scienze dei servizi giuridici L-14 R PAOLONI NICCOLO'
Programma
First part: BUSINESS ADMINISTRATION1) 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.
3) From accounting to financial statements
Testi Adottati
Parte I: L’Economia d’Azienda:Paoloni M., Paoloni P. (a cura di), Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2021.
Parte II: Le rilevazioni in contabilità economico-patrimoniale:
Paoloni M., Celli, M. (a cura di), Introduzione alla contabilità generale (2^edizione), CEDAM, 2020