|Wednesday||2:30 PM - 5:30 PM||lesson||Lecture Hall B (Lebrecht)||from Nov 2, 2009 to Jan 31, 2010|
|Thursday||2:30 PM - 5:30 PM||lesson||Lecture Hall B (Lebrecht)||from Nov 2, 2009 to Jan 31, 2010|
|Friday||9:30 AM - 11:30 AM||lesson||Lecture Hall B (Lebrecht)||from Nov 2, 2009 to Jan 31, 2010|
The course deals with the basic principles of financial management. After discussing the need for financial skills in the running of a farm or other rural business in the wine sector, it examines the three indicators of the financial health of a business - cash flow, profit and capital - and the financial statements used to measure those indicators. It concludes with the principles of financial accounting, and the variations to meet specific needs, including those of the wine industry.
1. Theoretical framework
2. Cash Flow, Profit and Capital: Cash flow, Net profit, Profit statements, Capital, Capital statements, Depreciation.
3. Interpretation of Financial Accounts: Adjusting for realism; Interpreting the profit and loss account; Interpreting the balance sheet.
4. Management Accounts: Management versus financial accounts; Gross margin accounts; Full cost accounts; Allowing for cost behaviour; Pricing.
5. Variation from the Norm: Farm management accounting; Partnerships and companies; Voluntary/non-profit organizations.
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Italian Fiscal Code 93009870234
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