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.

This information is intended exclusively for students already enrolled in this course.
If you are a new student interested in enrolling, you can find information about the course of study on the course page:

Laurea magistrale in Lingue per la comunicazione turistica e commerciale - Enrollment from 2025/2026

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.

CURRICULUM TIPO:
Modules Credits TAF SSD
Between the years: 1°- 2°
Between the years: 1°- 2°
Project work/stage
9
F
-

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.




S Placements in companies, public or private institutions and professional associations

Teaching code

4S02573

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

I semestre (Lingue e letterature straniere) dal Sep 27, 2021 al Jan 8, 2022.

Learning outcomes

This course aims to introduce the concepts and tools necessary for understanding the content and the informative value of the financial statements of companies. This course, starting from the basic concepts of the business economy, such as the definition of company, its objective function, its management, will provide a focus on the contents, structure and analysis of the financial statements according to the current legislation and considering also the sustainability reporting. At the end of the course the students will be able to interpret the financial statement and to apply the most important analysis techniques to take sustainable decisions.

Program

LESSONS CONDUCTING METHOD:
All lectures will be in dual mode, in presence in the classroom and simultaneously in live streaming. All lessons will be recorded and available to students.

PROGRAM:
Introduction to business economics: classification of companies and definition of the role they play in the economic system. The economic and financial structure of the company, deepening the concepts of income, capital, financial needs and methods of coverage. The balance of the company. The financial statements: general clause, preparation and structure principles. Structure and contents of the financial statements. The criteria for evaluating the items in the financial statements. Non-financial reporting, in particular an introduction to the sustainability report and the concepts of sustainability in corporate paradigms, all supported by non-financial disclosure in corporate information according to Legislative Decree 254/2016.

TEACHING MATERIALS:
• Course slide
• Economia dell’Impresa, di A. Beretta Zanoni, B. Campedelli, Il Mulino, Bologna, 2007 (Prima parte)
• Il bilancio d'esercizio. Formazione, lettura, interpretazione Alberti, Leardini, Rossi, Maggi, Franco Angeli 2018 (Capitoli 3, 4, 6, 7, 8, 12, 13, 14, 18, 19)
• Il Sole 24, marzo 2018, Dichiarazione non finanziaria obbligatoria per gli enti di interesse pubblico rilevanti

Bibliography

Visualizza la bibliografia con Leganto, strumento che il Sistema Bibliotecario mette a disposizione per recuperare i testi in programma d'esame in modo semplice e innovativo.

Examination Methods

The exam consists of a written test. The written test includes open questions to which a timely answer is required, also by carrying out short calculations. For this reason it is necessary to carry a calculator with you.
Due to the COVID-19 emergency and up to different provisions, the examination methods may undergo variations.

Students with disabilities or specific learning disorders (SLD), who intend to request the adaptation of the exam, must follow the instructions given HERE