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, Milan, McGraw-Hill Education Create.
For any further information, we recommend:
Arduini S. (2022), Appunti di ragioneria generale, Third Edition, Milan, Wolters Kluwer.
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.
Learning Objectives - Last names M-P
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 Q-Z
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”.
Prerequisites - Last names D-L
It is required the course of “Business Economics”.
Prerequisites - Last names M-P
It is required the course of “Business Economics”.
Prerequisites - Last names Q-Z
It is required the course of "Business Economics".
Teaching Methods - 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 (A-C group).
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).
Teaching Methods - Last names M-P
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).
Teaching Methods - Last names Q-Z
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 (Q-Z 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 Covid-19 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.
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 Covid-19 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.
Type of Assessment - Last names M-P
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 Covid-19 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.
Type of Assessment - Last names Q-Z
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 Covid-19 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.
Course program - Last names M-P
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 Q-Z
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.
Sustainable Development Goals 2030 - Last names D-L