The course provides students with a basic knowledge of private entities, profit and no-profit, in relation to the characteristics, operation, economy, business and funding sources. It also aims to introduce the concepts of income and capital through the use of quantitative tools and accounting.



Students who have passed the examination will be able to apply fundamental knowledge gained about the private entities, profit and no-profit, particularly with regard to characteristics, operation, economy, business and funding sources.

Acquired skills

Students who have passed the examination will be able to understand the variables that guide the behaviour and decisions of entities and, in particular, will acquire the skills necessary to assess the affordability and financial viability of business plans. Students who have passed the examination will also manage accounting operations in order to prepare the financial statements, to interpret the results achieved by companies and to evaluate their performance.





1) Company system as economic system - general characteristics and purpose. The economic (management) and juridical people in the company system. Typologies of companies system.

2) The public and private company systems. Purposes of business system. The behavior of business system. Decision making process and control power. The cost-effectviness. The efficiency and production costs. The industrial accountability.

3) Company system financing - Financing needs and their determination. Financing sources. Choosing financing sources. The relationship between owner capital and market capital. Financing sources in the light of commercial law reform.

4) Accounting principles as information system – Income nature and company capital. The double entry system. Journal and Ledger. The recording process (e.g. purchase, sell, etc.). Completing the Accounting cycle. The balance sheet. Adjusting, closing and opening entries. Income destination. La formazione del bilancio di esercizio e la determinazione del reddito. Capital and reserves in commercial companies.

Adopted texts

1) P. CAPALDO, L’azienda. Centro di produzione, Giuffrè, Milano, 2013.
2) G. ZANDA, Fondamenti di economia aziendale, Giappichelli, Torino, 2015.
3) PAOLONI M., PAOLONI P., Introduzione ed orientamento allo studio delle aziende, Giappichelli, Torino, 2021
4) S. ARDUINI, Appunti di Ragioneria Generale, I o II edizione Cedam, Padova.

Gli studenti non frequentanti sono invitati ad inviare una mail alla docente.





Study modes

frontal lessons

Exam modes

Written exam

Exam reservation date start Exam reservation date end Exam date
11/12/2021 04/01/2022 11/01/2022
07/01/2022 01/02/2022 07/02/2022
21/03/2022 15/04/2022 21/04/2022
07/05/2022 01/06/2022 07/06/2022
06/06/2022 01/07/2022 06/07/2022
14/06/2022 07/09/2022 14/09/2022
11/09/2022 05/10/2022 11/10/2022
Course sheet
  • Academic year: 2021/2022
  • Curriculum: Economia e commercio (corso serale)
  • Year: First year
  • Semester: First semester
  • SSD: SECS-P/07
  • CFU: 9
  • Attività formative di base
  • Ambito disciplinare: Aziendale
  • Lecture (Hours): 72
  • CFU: 9.00
  • SSD: SECS-P/07