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.
Course Content - Last names D-L
This course presents a thorough and systematic coverage of principles of accounting. This course presents the main tools of managerial and accounting planning and control.
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, financial accounting and reporting, cost accounting, planning and control.
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.
Giunta Francesco (2018), Economia Aziendale, Wolters Kluwer (Cedam), Third Edition
Additional material will be available on the moodle platform (e-l.unifi.it)
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.
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.
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, with lessons and exercises.
Teaching Methods - Last names M-P
The course is based on lectures and tutorials.
Lectures will systematically deal with concepts and analytical tools. They aim to offer a conceptual background concerning some basic knowledge, drawing students' attention to most significant issues by means of systematic reference to the real world.
Tutorials are conceived to give students a practical application of previously studied theoretical notions. Tutorials cover more than one third of total class meetings.
Teaching Methods - Last names Q-Z
This is a taught course based on face-to-face learning.
Further information - Last names D-L
The responsible of this course is prof. Francesco Dainelli (francesco.dainelli@unifi.it). The course is organized on the moodle website (https://e-l.unifi.it/).
Further information - Last names M-P
More information and didactic materials can be found on the UNIFI e-learning platform (https://e-l.unifi.it/).
Students could join the course's Facebook group (Economia Aziendale (M-P) 2018-19 to keep in touch with the teacher.
Type of Assessment - Last names A-C
The final examination is written test that includes 30 questions (closed-ended questions, open-ended questions, exercises and accounting entries) covering the whole programme.
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.
For more details, see the moodle platform (e-l.unifi.it).
Type of Assessment - Last names D-L
The final examination is based on a written exam.
Type of Assessment - Last names M-P
The final examination is based on a written exam. The written test comprises 30 closed-ended questions covering the whole programme.
On passing the written exam, the student is awarded a mark out of 30 which he or she can accept and record. Students who fail the written exam can resit it in the subsequent session (except for the pre-winter session in December).
Students must enroll 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 written test that includes 30 questions (closed-ended questions, open-ended questions, exercises and accounting entries) covering the whole programme.
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.
For more details, see the moodle platform (e-l.unifi.it).
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
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
- goodwill and economic capital value
Course program - Last names M-P
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
- allowances
- goodwill and economic capital value
Course program - Last names Q-Z
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
- introduction to financial accounting
- allowances
- preparing financial statements
- goodwill and economic value of the firm