This course presents a thorough and systematic coverage of management and accounting theory and practice. Special attention is given to the following topics at an interlocutory level: the firm and its stakeholders, management accounting and control instruments, organisational behaviour and structures, financial accounting and reporting, cost accounting, planning and control, accounting history, the development of accounting studies in Italy.
Course Content - Last names D-L
This course presents a thorough and systematic coverage of management and accounting theory and practice. Special attention is given to the following topics at an interlocutory level: the firm and its stakeholders, management accounting and control instruments, organisational behaviour and structures, financial accounting and reporting, cost accounting, planning and control, accounting history, the development of accounting studies in Italy.
Course Content - Last names M-P
This course presents a thorough and systematic coverage of management and accounting theory and practice. Special attention is given to the following topics at an interlocutory level: the firm and its stakeholders, management accounting and control instruments, organisational behaviour and structures, financial accounting and reporting, cost accounting, planning and control, accounting history, the development of accounting studies in Italy.
Course Content - Last names Q-Z
This course presents a thorough and systematic coverage of management and accounting theory and practice. Special attention is given to the following topics at an interlocutory level: the firm and its stakeholders, management accounting and control instruments, organisational behaviour and structures, financial accounting and reporting, cost accounting, planning and control, accounting history, the development of accounting studies in Italy.
GIUNTA F., Economia aziendale, Cedam, Padova, 2008 (with the exception of Part II-chapters 4 and 5);
BAMBAGIOTTI ALBERTI L. - CAPECCHI L. - PAPINI F., Complementi ed esercizi di metodologia contabile, Centro Stampa Il Prato, Firenze, 2012;
MANETTI G., Introduzione allo studio della storia della ragioneria, Centro Stampa Il Prato, Firenze, 2009.
Supplementary material (exercises and self-assessment tests) are available on the booksite at http://www.economiaaziendale.net. Information on further practice material will be given during lessons.
GIUNTA F., Economia aziendale, Cedam, Padova, 2008 (ad esclusione della Parte II – L’organizzazione – da pag. 75 a pag. 147);
BAMBAGIOTTI ALBERTI L. -CAPECCHI L.-PAPINI F., Complementi ed esercizi di metodologia contabile, Centro Stampa Il Prato, Firenze, 2012;
MANETTI G., Introduzione allo studio della storia della ragioneria, Centro Stampa Il Prato, Firenze, 2009.
GIUNTA F., Economia aziendale, Cedam, Padova, 2008 (with the exception of Part II ad– The Organization – from p. 75 to p. 147);
BAMBAGIOTTI ALBERTI L. - CAPECCHI L. - PAPINI F., Complementi ed esercizi di metodologia contabile, Centro Stampa Il Prato, Firenze, 2012;
MANETTI G., Introduzione allo studio della storia della ragioneria, Centro Stampa Il Prato, Firenze, 2009.
Supplementary material (exercises and self-assessment tests) are available on the booksite at http://www.economiaaziendale.net. Information on further practice material will be given during lessons.
GIUNTA F., Economia aziendale, Cedam, Padova, 2008 (with the exception of Part II – The Organization – from p. 75 to p. 147);
BAMBAGIOTTI ALBERTI L. - CAPECCHI L. - PAPINI F., Complementi ed esercizi di metodologia contabile, Centro Stampa Il Prato, Firenze, 2012;
MANETTI G., Introduzione allo studio della storia della ragioneria, Centro Stampa Il Prato, Firenze, 2009.
Supplementary material (exercises and self-assessment tests) are available on the booksite at http://www.economiaaziendale.net. Information on further practice material will be given during lessons.
GIUNTA F., Economia aziendale, Cedam, Padova, 2008 (with the exception of Part II – The Organization – from p. 75 to p. 147);
BAMBAGIOTTI ALBERTI L. - CAPECCHI L. - PAPINI F., Complementi ed esercizi di metodologia contabile, Centro Stampa Il Prato, Firenze, 2012;
MANETTI G., Introduzione allo studio della storia della ragioneria, Centro Stampa Il Prato, Firenze, 2009.
Supplementary material (exercises and self-assessment tests) are available on the booksite at http://www.economiaaziendale.net. Information on further practice material will be given during lessons.
Learning Objectives - Last names A-C
The course aims to provide basic knowledge of business economics, which will be furthered in subsequent years through other business disciplines in the undergraduate degree course.
By the end of the course the student will be able to analyse a company, to understand and examine the financial and economic effects of management operations and to use the double entry system to calculate income.
Learning Objectives - Last names D-L
The course aims to provide basic knowledge of business economics, which will be furthered in subsequent years through other business disciplines in the undergraduate degree course.
By the end of the course the student will be able to analyse a company, to understand and examine the financial and economic effects of management operations and to use the double entry system to calculate income.
Learning Objectives - Last names M-P
The course aims to provide basic knowledge of business economics, which will be furthered in subsequent years through other business disciplines in the undergraduate degree course.
By the end of the course the student will be able to analyse a company, to understand and examine the financial and economic effects of management operations and to use the double entry system to calculate income.
Learning Objectives - Last names Q-Z
The course aims to provide basic knowledge of business economics, which will be furthered in subsequent years through other business disciplines in the undergraduate degree course.
By the end of the course the student will be able to analyse a company, to understand and examine the financial and economic effects of management operations and to use the double entry system to calculate income.
Prerequisites - Last names A-C
No preliminary knowledge is necessary.
Prerequisites - Last names D-L
No preliminary knowledge is necessary.
Prerequisites - Last names M-P
No preliminary knowledge is necessary.
Prerequisites - Last names Q-Z
No preliminary knowledge is necessary.
Teaching Methods - Last names A-C
This is a taught course based on face-to-face learning
Teaching Methods - Last names D-L
This is a taught course based on face-to-face learning
Teaching Methods - Last names M-P
This is a taught course based on face-to-face learning
Teaching Methods - Last names Q-Z
This is a taught course based on face-to-face learning.
Further information - Last names A-C
Further information is available at www.fargroup.eu (Economia Aziendale A-C)
Further information - Last names D-L
More information is available on: www.fargroup.eu (course Economia Aziendale D-L)
Further information - Last names Q-Z
TECNICA E ANALISI DEI BILANCI
This course derives, with necessary adjustments in accordance with the credits awarded, from the course in Business Economics towards the degree in Business Economics of the School of Economics and Management of the University of Florence. Students interested in this course are kindly requested to contact the professor in his/her receiving hour, prior to the first lesson, for information regarding lessons, materials, exams etc..
The programme of this 6-credit course is as follows: basics of the firm, management, capital analysis, operations, income calculation, costs and revenues analysis, accounting entries and financial statement preparation and analysis through accounting reports reformulation and ratios calculation
Type of Assessment - Last names A-C
The final examination is based on a written exam and, if applicable, an oral test. The written test comprises 30 questions (closed-ended questions, open-ended questions, exercises and accounting entries) covering the whole programme (9 credits).
On passing the written exam, the student is awarded a mark out of 30 which he or she can accept and record. Alternatively, the student can decide to improve this grade through an additional oral test or can choose to reject the mark and resit the written exam in a subsequent session. In borderline cases, professors may demand that a student take the oral test. Students who fail the written exam can resit it in the subsequent session.
Both the written and the oral exam must be completed in the same exam session. Students must enrol for the exam on the following webpage: http://stud.unifi.it:8080/. Any student not previously enrolled will not be permitted to sit the exam.
Type of Assessment - Last names D-L
The final examination is based on a written exam and, if applicable, an oral test. The written test comprises 30 questions (closed-ended questions, open-ended questions, exercises and accounting entries) covering the whole programme (9 credits).
On passing the written exam, the student is awarded a mark out of 30 which he or she can accept and record. Alternatively, the student can decide to improve this grade through an additional oral test or can choose to reject the mark and resit the written exam in a subsequent session. In borderline cases, professors may demand that a student take the oral test. Students who fail the written exam can try again in the subsequent session.
Both the written and the oral exam must be completed in the same exam session. Students must enrol for the exam on the following webpage: http://stud.unifi.it:8080/. Any student not previously enrolled will not be permitted to sit the exam.
Type of Assessment - Last names M-P
The final examination is based on a written exam and, if applicable, an oral test. The written test comprises 30 questions (closed-ended questions, open-ended questions, exercises and accounting entries) covering the whole programme (9 credits).
On passing the written exam, the student is awarded a mark out of 30 which he or she can accept and record. Alternatively, the student can decide to improve this grade through an additional oral test or can choose to reject the mark and resit the written exam in a subsequent session. In borderline cases, professors may demand that a student take the oral test. Students who fail the written exam can resit it in the subsequent session.
Both the written and the oral exam must be completed in the same exam session. Students must enrol for the exam on the following webpage: http://stud.unifi.it:8080/. Any student not previously enrolled will not be permitted to sit the exam.
Type of Assessment - Last names Q-Z
The final examination is based on a written exam and, if applicable, an oral test. The written test comprises 30 questions (closed-ended questions, open-ended questions, exercises and accounting entries) covering the whole programme (9 credits).
On passing the written exam, the student is awarded a mark out of 30 which he or she can accept and record. Alternatively, the student can decide to improve this grade through an additional oral test or can choose to reject the mark and resit the written exam in a subsequent session. In borderline cases, professors may demand that a student take the oral test. Students who fail the written exam can resit it in the subsequent session.
Both the written and the oral exam must be completed in the same exam session. Students must enrol for the exam on the following webpage: http://stud.unifi.it:8080/. Any student not previously enrolled will not be permitted to sit the exam.
Course program - Last names A-C
The course covers the following topics:
- the firm, private and public companies, multi branch companies and corporate groups
- the economic environment, general and specific environment, competitive context, innovation and risk analysis
- basic elements of a firm: working capital, financial capital, intellectual capital, business model
- operations-based management
- value-based management
- global income, period income, income calculation, income and equity, different earning configurations
- conditions for economic equilibrium
- costs analysis and break-even analysis
- general accounting, accounting method and accounting entries
- allowances
- preparing financial statements
- goodwill and economic capital value
- the history of accounting and the growth of business economics in Italy
Course program - Last names D-L
The course covers the following topics:
- the firm, private and public companies, multi branch companies and corporate groups
- the economic environment, general and specific environment, competitive context, innovation and risk analysis
- basic elements of a firm: working capital, financial capital, intellectual capital, business model
- operations-based management
- value-based management
- global income, period income, income calculation, income and equity, different earning configurations
- conditions for economic equilibrium
- costs analysis and break-even analysis
- general accounting, accounting method and accounting entries
- allowances
- preparing financial statements
- goodwill and economic capital value
- the history of accounting and the growth of business economics in Italy
Course program - Last names M-P
The course covers the following topics:
- the firm, private and public companies, multi branch companies and corporate groups
- firm and corporate governance
- the economic environment, general and specific environment, competitive context, innovation and risk analysis
- basic elements of a firm: working capital, financial capital, intellectual capital, business model
- operations-based management
- value-based management
- global income, period income, income calculation, income and equity, different earning configurations
- conditions for economic equilibrium
- costs analysis and break-even analysis
- general accounting, accounting method and accounting entries
- allowances
- preparing financial statements
- goodwill and economic capital value
- the history of accounting and the growth of business economics in Italy
Course program - Last names Q-Z
The course covers the following topics:
- the firm, private and public companies, multi branch companies and corporate groups
- firm and corporate governance
- the economic environment, general and specific environment, competitive context, innovation and risk analysis
- basic elements of a firm: working capital, financial capital, intellectual capital, business model
- operations-based management
- value-based management
- global income, period income, income calculation, income and equity, different earning configurations
- conditions for economic equilibrium
- costs analysis and break-even analysis
- general accounting, accounting method and accounting entries
- allowances
- preparing financial statements
- goodwill and economic capital value
- the history of accounting and the growth of business economics in Italy