Course teached as: - ECONOMIA AZIENDALE 3-years First Cycle Degree (DM 270/04) in ECONOMICS AND TRADE
Teaching Language - Last names Q-Z
Italian
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 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.
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 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 Q-Z
No preliminary knowledge is necessary.
Teaching Methods - Last names Q-Z
This is a taught course based on face-to-face learning
Further information - Last names Q-Z
The website for the course is www.fargroup.eu
Type of Assessment - Last names Q-Z
The final examination is based on a written exam. The test comprises 30 questions (closed-ended questions, open-ended questions, exercises and accounting entries) covering the whole programme (9 credits).
The outcome of the test can be sufficient or insufficient. If it is sufficient, professors formulate a vote proposal out of 30 which the student can accept and record. Students who fail the written exam can resit it in the subsequent session. Students must sign up for the exam on the following webpage: http://stud.unifi.it:8080/. Any student not previously signed up will not be permitted to engage the exam.
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
- general accounting, accounting method and accounting entries
- allowances
- preparing financial statements
- goodwill and economic capital value