This course covers basic financial accounting theory and practice, including the following topics: the firm and its stakeholders, equity and net income, accounting equilibria. In the second part of the course, students will be introduced to the lecture of the annual report. The course will finally deal with an introduction to business planning.
Giunta Francesco (2018), Economia Aziendale, Wolters Kluwer (Cedam),
Third Edition (chapters 1 to 8)
Supplementary material (exercises and self-assessment tests) are
available on moodle (e-l.unifi.it)
Learning Objectives
Students will be able to analyse a company, understand and examine financial and economic effects of management operations, understand an annual report, and provide sensible reasoning around business plan.
Prerequisites
No preliminary knowledge is necessary.
Teaching Methods
This is a taught course based on face-to-face learning
Type of Assessment
The final exam consists in a written paper that includes closed-ended
questions.
Students must enrol for the exam on the Sistema On Line (SOL). Any student not previously enrolled will not be permitted to sit in the exam.
For more details, see the moodle platform (e-l.unifi.it).
Course program
The course covers the following topics:
- business entities, their stakeholders, and their environment
- equity and net income
- accounting equilibria
- annual report
- business plan