Studying at the University of Verona
Here you can find information on the organisational aspects of the Programme, lecture timetables, learning activities and useful contact details for your time at the University, from enrolment to graduation.
Study Plan
The Study Plan includes all modules, teaching and learning activities that each student will need to undertake during their time at the University.
Please select your Study Plan based on your enrollment year.
1° Year
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2° Year activated in the A.Y. 2010/2011
Modules | Credits | TAF | SSD |
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3° Year activated in the A.Y. 2011/2012
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Legend | Type of training activity (TTA)
TAF (Type of Educational Activity) All courses and activities are classified into different types of educational activities, indicated by a letter.
Financial accounting (2010/2011)
Teaching code
4S02459
Credits
9
Language
Italian
Also offered in courses:
- Financial accounting of the course Bachelor's degree in Economics and Business (Vicenza)
- Financial accounting of the course Bachelor's degree in Economics and Business (Vicenza)
- Financial accounting of the course Bachelor's degree in Economics and Business (Vicenza)
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
The teaching is organized as follows:
lezione
esercitazione
Credits
3
Period
First semester
Academic staff
Ugo Lassini
Learning outcomes
The aim of this course is to let the students achieve and deeply understand the accounting methodology with reference to the basic assumptions, the criteria, the classifying mechanisms and the evaluation techniques typical of financial reports.
In particular, a conscious determination of balance sheet and income statement, according both to national and to international accounting standards, requires an articulated economic reasoning on firm’s management, in order to catch its complex dynamic equilibrium.
Program
Module:
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Examination Methods
The exam is in written form. The student has the faculty to ask for an oral exam, which is an integration of the written test. The case study analyzed during the course is definitely part of written and oral evaluation.
Teaching materials e documents
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00 Introduzione al corso (it, 75 KB, 10/4/10)
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01 Il modello economico-finanziario di bilancio (it, 157 KB, 10/4/10)
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02 Le funzioni del bilancio (it, 164 KB, 10/4/10)
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03 Il sistema duale di bilancio in Italia (it, 70 KB, 10/4/10)
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04 Il sistema di bilancio secondo la normativa italiana (it, 216 KB, 10/4/10)
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05 La struttura e il contenuto del bilancio: profili introduttivi (it, 260 KB, 10/6/10)
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06 Strutture di bilancio Italia (it, 128 KB, 10/6/10)
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07 I principi generali di redazione del bilancio secondo la disciplina nazionale (it, 37 KB, 10/13/10)
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08 I valori accolti nel bilancio predisposto secondo la disciplina nazionale (it, 43 KB, 10/13/10)
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09 Il sistema di bilancio secondo i principi contabili internazionali (Ias/Ifrs) (it, 57 KB, 10/13/10)
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10 Struttura e contenuto del bilancio secondo i principi contabili internazionali (it, 273 KB, 10/18/10)
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11 I principi fondamentali del bilancio Ias-Ifrs (it, 237 KB, 10/18/10)
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12 I valori accolti nel bilancio Ias-Ifrs (it, 84 KB, 10/18/10)
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13 Principi generali per la determinazione del reddito imponibile (it, 1170 KB, 10/26/10)
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14 Relazioni tra bilancio di esercizio e reddito imponibile: imposte differite e anticipate (it, 1285 KB, 10/26/10)
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15 Immobilizzazioni materiali (it, 293 KB, 10/26/10)
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16 Immobilizzazioni immmateriali (it, 1210 KB, 10/26/10)
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17.bis Lavori in corso su ordinazione (it, 76 KB, 12/22/10)
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17 Rimanenze di magazzino (it, 145 KB, 10/26/10)
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18 Titoli e partecipazioni (it, 185 KB, 11/12/10)
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19 Partecipazioni (it, 502 KB, 11/12/10)
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20 Crediti (it, 122 KB, 12/22/10)
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21 Le passività (it, 67 KB, 12/6/10)
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22 Introduzione alle analisi di bilancio (it, 40 KB, 12/6/10)
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23 Schemi riclassificati (it, 54 KB, 12/6/10)
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24 Gli indici di bilancio (it, 241 KB, 12/22/10)
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25 La costruzione dei flussi finanziari (it, 131 KB, 12/22/10)
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26 Allegato: esempio di rendiconto finanziario (it, 50 KB, 12/22/10)
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27 Introduzione al bilancio consolidato (it, 531 KB, 12/22/10)
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TUIR (estratto) (it, 564 KB, 11/5/10)
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zzz00 Avviso per studenti del vecchio ordinamento (it, 34 KB, 10/9/10)
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zzz01 Allegato 1 per studenti del vecchio ordinamento (it, 282 KB, 10/9/10)
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zzz02 Allegato 2 per studenti del vecchio ordinamento (it, 837 KB, 10/9/10)
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zzz03 Allegato 3 per studenti del vecchio ordinamento (it, 8 KB, 10/9/10)
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zzz04 Programma ultime due settimane (it, 10 KB, 12/22/10)
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zzz05 Esempi di quesiti d'esame (it, 123 KB, 12/22/10)
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zzz06 Crediti f - istruzioni per il lavoro sul campo (it, 18 KB, 12/22/10)
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zzz07 Avviso per gli studenti del vecchio ordinamento: precisazioni (it, 11 KB, 12/25/10)