Law and Economics of Real Estate

PART ONE: Analysis of the Business Concept - The Business System, Functions, and Business Operations - The Operations System and Process Dynamics - Financing Processes - Processes for Orienting Commercial Activities and Selling Products/Services - Processes for Acquiring/Using Current Factors of Production - Processes for Acquiring/Using Labor - Processes for Acquiring/Using Multi-Year Factors of Production - Conditions for Efficiency and Effectiveness in Combining Factors of Production - General Economic Control of Production Processes - Conditions for Corporate Equilibrium - The Composition of Internal and External Forces. PART TWO: Capital and Operating Income - The Double-Entry Method Applied to the Income System - General Accounting - Classification of Entries in the General Accounting - Company Formation Entries - Management Entries: Purchases of Goods and Services, Sales of Goods and Services, Purchases and Sales of Recurring Inputs, Employee and Self-Employment, Obtaining Third-Party Capital, Financial Investments, Extraordinary Income Components, Direct and Indirect Taxes - Trial Balances and Accounting Statements - Year-End Entries: Adjustment Entries, Final Accounting and Income Determination Entries, General Account Closing Entries - Reopening Entries: General Account Opening Entries and Initial Reversal Entries - Entries Relating to Changes in Equity - Entries Relating to the Use of Risk Provisions and Future Expenses Provisions - Supplementary System Entries: Memorandum Accounts.

There are no prerequisites.

- MARCHI L. (a cura di), Introduzione all’economia aziendale. Giappichelli Editore, Torino, 2024. - CELLI M., PAOLONI M., Introduzione alla contabilità generale, CEDAM, 2024.

Not mandatory.

Learning assessment is achieved through a written exam covering all aspects of the program. Students are required to answer multiple-choice and open-ended questions, complete practical exercises on business economics concepts, and complete general accounting exercises.

- CAPALDO P., L’azienda centro di produzione, Giuffrè, Milano, 2013. - CARAMIELLO C., Capitale Reddito, Giuffrè, Milano, 2011. - MARCHI. L. (a cura di), Introduzione alla contabilità d’impresa, Giappichelli Editore, Torino, 2021. - MIOLO VITALI P. (a cura di) Corso di economia aziendale. G. Giappichelli Editore, Torino, (ult.ed.). - G. ZANDA, Fondamenti di economia aziendale, Giappichelli, Torino, 2015.

Lectures and exercises in the classroom with the option of online connection.