ITA | ENG
B026438 - RURAL ASSESSMENT AND ANALYTICAL ACCOUNTING
Main information
Teaching Language
Course Content
Suggested readings
Learning Objectives
Teaching Methods
Further information
Type of Assessment
Course program
Academic Year 2021-22
Course year
First year - First Semester
Belonging Department
Agriculture, Food, Environment and Forestry (DAGRI)
Course Type
Single education field course
Scientific Area
AGR/01 - AGRICULTURAL ECONOMICS AND RURAL APPRAISAL
Credits
9
Teaching Hours
72
Teaching Term
13/09/2021 ⇒ 17/12/2021
Attendance required
No
Type of Evaluation
Final Grade
Course Content
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Course program
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Lectureship
Teaching Language
Italian
Course Content
The course gives competence on: different appraisal methods applied in the forest sector; assessment of forest investments through the private-public Cost/Benefit analysis; Land Register and financial mathematics; Analytical accounting. For more details: www.ruralflorence.it
Suggested readings (Search our library's catalogue)
Teaching material: www.ruralflorence.it
Michieli Trattato di Estimo
Serpieri A., La stima dei beni fondiari, Edagricole, Bologna, 1950.
Medici G. Principi di Estimo. Ed. Calderini.
Michieli Trattato di Estimo
Serpieri A., La stima dei beni fondiari, Edagricole, Bologna, 1950.
Medici G. Principi di Estimo. Ed. Calderini.
Learning Objectives
Skills in developing appraisal methods in the agricultural sector and in the rural areas. Knowledge of accounting elements.
Basic skills for rural estimates and organisational and management analysis of the enterprise
Basic skills for rural estimates and organisational and management analysis of the enterprise
Teaching Methods
Lectures 48 hours; Laboratory 24 hours
Further information
More details and Course materials (lecture slides) www.ruralflorence.it
Type of Assessment
Mid term test and final exam. Each mid term test consists of a multiple-choice questionnaire and three final open-ended questions. the final mark for each intermediate test is determined by summing 1 point for each multiple-choice correct answer, while 5 points are awarded for each open-ended answer. incorrect answers are not considered. The final mark for the exam is determined on the basis of the results of the two intermediate tests. Both mid term tests must be passed. Otherwise the student will have to take the entire exam in oral form. The student must prepare for the exam with particular attention to the understanding of the contents, having the ability to apply theoretical concepts to the solution of practical problems.
Course program
Introduction to general appraisal. Appraisal and economic principles.
Definitions: goods, needs, utility, value and price.
Appraisal method and procedures. Economic aspects. The general function of appraisal. Synthetic and analytical procedures.
Synthetic and analytical appraisal of forest and agricultural land. Appraisal of enterprises’ stocks. Damage appraisal.
Evaluation of land improvements
Assessment on the convenience to implement land improvement on the basis of the income, of the rate and of capital value.
Evaluation of land improvements and the investments.
The value, revenue and rate indexes; Net Present Value and the Internal Rate of Return.
Private and public Cost/Benefit analysis.
Appraisal of public goods and services
General notions: indirect and direct methods.
Special appraisals: expropriation, usufruct, obligations.
Land register and financial mathematics in the appraisal method
Elements of accounting and farm budget analysis
Laboratory:
- elements of informatics for the mathematical/financial calculations
- models of multi-period analysis for the evaluation of land improvements and of the investments
- budget models
Definitions: goods, needs, utility, value and price.
Appraisal method and procedures. Economic aspects. The general function of appraisal. Synthetic and analytical procedures.
Synthetic and analytical appraisal of forest and agricultural land. Appraisal of enterprises’ stocks. Damage appraisal.
Evaluation of land improvements
Assessment on the convenience to implement land improvement on the basis of the income, of the rate and of capital value.
Evaluation of land improvements and the investments.
The value, revenue and rate indexes; Net Present Value and the Internal Rate of Return.
Private and public Cost/Benefit analysis.
Appraisal of public goods and services
General notions: indirect and direct methods.
Special appraisals: expropriation, usufruct, obligations.
Land register and financial mathematics in the appraisal method
Elements of accounting and farm budget analysis
Laboratory:
- elements of informatics for the mathematical/financial calculations
- models of multi-period analysis for the evaluation of land improvements and of the investments
- budget models