PROFESSIONAL AND FINANCIAL TECHNIQUE

Single discipline educational activity

Course Sheet

Course code:

000903L

Academic Year of enrolment:

2020

Year of supply:

2020/2021

Type of Course:

Elective Course

Degree:

Course of 2nd Cycle Degree in BUSINESS ADMINISTRATION

Disciplinary Sector:

Financial Management

Language:

Italian

Location:

PESCARA

Credits:

Programme Year:

Professor and Collaborators:

COLADONATO VINCENZO

Cycle:

Second semester

Hours of classroom activity:

Individual study hours:

153

Prerequisites:

Although no specific bridging-course has been indicated, basic notions of accounting and budgeting, tax law and commercial law are taken as already acquired for a successful learning.

Objectives

The main objective of the course is the professional and operating technical application of the economic - corporate and legal theories studied in the specific degrees.
The structure of the Course aims to prepare and train the students who wish to work in the world of accounting and financial professions, and the students who want to become managers in the future and have an interest in working in the administrative, tax, financial and corporate sectors as Chief Financial Officer - Chief Executive Officer, professional roles that increasingly need extensive interdisciplinary skills and knowledges to fulfill their duties, especially in consideration of the presence of several restrictions and regulations dictated by laws subject to numerous and continuous changes, sometimes even substantial.
In short, the objective of the course relates to the following:
Management of equity transactions (acquisitions, mergers, tranfers of the holding) and related extraordinary finance transactions;
Management of treasury and financing, relationships with stakeholders such as banks, investors and auditors;
Practical methodologies and empirical results of the assessment of corporate economic capital.

Contents

The Professional and Financial Technique Course analyses:
- The various legal forms for the exercise of the business activity;
Extraordinary business transactions;
Company’s valuation and equity transactions.

Extended Syllabus

MODULE I (3CFU):
The exercise of a business
- The various legal forms for the exercise of economic activities: sole proprietorship (“ditta individuale”), partnership (“società semplice”), corporations (“società di persone”), and limited liability companies (“società di capitali”)
- Accounting and tax obligations
- Registration to the Italian Business Register (“Registro Imprese”), and its functioning
- Foundation and functioning of corporations and limited liability companies in the light of the reform of corporate law: civil law, accounting and tax features and obligations
- Taxation of the various types of companies and their partners.
MODULE II (3CFU): Extraordinary transactions
- Transfer of the holding, business contribution, and business lease: requirements and civil law obligations, accounting settings, fiscal aspects.
- Progressive transformation and regressive transformation: civil law obligations and requirements, accounting settings, fiscal aspects.
- Mergers and spin-offs: civil law obligations and requirements, accounting settings and fiscal aspects.
- Liquidation of sole proprietorship and corporations: civil law obligations and requirements, accounting settings, fiscal aspects.
- Analysis of civil law (analysis of related contracts), accounting (double-entry writings) and tax legislation (compiling tax return models) aspects.
MODULE III (3CFU): Company valuation and capital transactions:
- Definition and characteristics of company valuations
- Direct and indirect methods of determining company value
- Capital transactions
- The transfer of company shares: transfer of shares of partnerships, the sale of shares of limited liability companies, limiting clauses to the circulation of shares
- the right of option and its determination.

Recommended Bibliography

For each module of the program, the relevant material produced by the lecturer is available upon request through e-mail by the students.
For more information, see the following reading list:
- M. Sirtoli, La scelta del tipo di società, Il Sole 24 Ore;
- M. Confalonieri, Trasformazione, fusione, conferimento, scissione e liquidazione delle società, Il Sole 24 Ore, 2013
- D. Fico., Il trasferimento di quote societarie, Il Sole 24 Ore, 2006
M. Lacchini, T. Onesti, G.F.Zanda, La valutazione delle aziende, Giappichelli, 2013.
- L. Guatri, M. Bini, La valutazione delle aziende, Egea, 2007.

Methods of Provision

Conventional

Teaching Methods

The course is carried out through face-to-face lectures and hands-on exercises on extraordinary management operations.

Evaluation methods

Verification of learning:

Learning assessment during the exam consists in a short written practical test followed by an oral exam with the lecturer. The written practical test and the oral exam will be held in the same location, and will focus on the entire program covered by the course.

Contacts/More Information

Students who have to take the 6 CFU exam only can study the first two modules of the program. Students that for specific reasons have to take the exam for a different number of CFU, are asked to contact the lecturer to agree on a personalized program.

Student meetings with the lecturer are at the end of each class or by appointment to be agreed with the lecturer at the following contact details:
v.coladonato@studiocoladonato.it

f.minunno@studiocoladonato.it

Università degli Studi
"G. d'Annunzio"

Chieti - Pescara

Aree