Giunta F., Pisani M. (2018), Contabilità generale, Rimini, Maggioli, only the chapters 1, 2 (excluded § 2.2.1, 2.2.2, 2.3.2, 2.4.2, 2.4.3, 2.4.4 e 2.4.5), 3 (excluded § 3.3, 3.4.1, 3.4.2, 3.4.4, 3.5, 3.6, 3.7, 3.10, 3.11, 3.12 e 3.13), 4 (excluded § 4.7 e 4.8), 5 (excluded § 5.7.2 e 5.8), 6 (excluded § 6.5 e 6.6), 7 (excluded § 7.3.1, 7.1.4, 7.2.3, 7.2.4, 7.2.5 e 7.2.7), 8 (excluded § 8.4.1), 10 (excluded § 10.4.1, 10.4.2, 10.4.3 e 10.4.4), 11, 12 e 13 (excluded § 13.1.2, 13.2.2 e 12.2.3).
Fissi S., Gori E., Toccafondi S. (2019), Esercizi di contabilità, Milano, McGraw-Hill Education Create.
Learning Objectives - Last names A-C
By the end of the course the student will acquire the following skills: the
principal general accounting, using the double entry book keeping
method, the end year adjusting and closing process, the new year
opening process of book keeping.
Learning Objectives - Last names D-L
By the end of the course the student will acquire the following skills: the principal general accounting, using the double entry book keeping method, the end year adjusting and closing process, the new year opening process of book keeping.
Prerequisites - Last names A-C
It is required the course of “Business Economics”. The students that did
not passed the exam Business Econonomics are not allowed to try the exam of Accounting.
Prerequisites - Last names D-L
It is required the course of “Business Economics”.
Teaching Methods - Last names A-C
Lectures and exercises.
Teaching Methods - Last names D-L
Slide, supplementary materials, exercises and general information about the course and the lecturer available on e-learning University platform (http://e-l.unifi.it), First level degree course of Business Administration, teaching of Accounting (D-L group).
Further information - Last names A-C
Slide, supplementary materials, exercises and general information about the course and the lecturer available on e-learning University platform (http://e-l.unifi.it), First level degree course of Business Administration, teaching of Accounting (F-O group).
Further information - Last names D-L
Type of Assessment - Last names A-C
Written exam and possible oral exam, the latter depends on the teacher's decisions.
The written test, lasting one hour and of a technical / practical nature,
consists of the accounting of some management operations and the
opening or closing of the accounts for the year.
Due to the Covid19 sanitary emergency the written exam could be replaced by an on line test on e-val platform. Further indications will be available on the course moodle page.
Type of Assessment - Last names D-L
Written exam and possible oral exam, the latter depends on the teacher's decisions.
The written test, lasting one hour and of a technical / practical nature, consists of the accounting of some management operations and the opening or closing of the accounts for the year.
Due to the Covid19 sanitary emergency the written exam could be replaced by an online test on E-Val platform. Further indications will be available on the course Moodle page.
Course program - Last names A-C
The course aims to analyse the principal management book keeping
transactions. In particular, the course will examine the following
operations:
- Business constitution;
- External and internal financial operations;
- Main business transactions (purchase inputs, selling products and
provide customers services, payments and cashes, employees
remuneration, etc.);
- adjusting end year operations;
- closing end year operations;
- determining end year financial result (profit or loss)
- taxes calculation;
- opening new year operations.
Course program - Last names D-L
The course aims to analyse the principal management book keeping transactions. In particular, the course will examine the following operations:
- Business constitution;
- External and internal financial operations;
- Main business transactions (purchase inputs, selling products and provide customers services, payments and cashes, employees remuneration, etc.);
- adjusting end year operations;
- closing end year operations;
- determining end year financial result (profit or loss)
- taxes calculation;
- opening new year operations.