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
| Modules | Credits | TAF | SSD |
|---|
2° Year It will be activated in the A.Y. 2026/2027
| Modules | Credits | TAF | SSD |
|---|
3° Year It will be activated in the A.Y. 2027/2028
| Modules | Credits | TAF | SSD |
|---|
2 modules among the following| Modules | Credits | TAF | SSD |
|---|
| Modules | Credits | TAF | SSD |
|---|
| Modules | Credits | TAF | SSD |
|---|
2 modules among the following| Modules | Credits | TAF | SSD |
|---|
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 (2026/2027)
Teaching code
4S02459
Teacher
Coordinator
Credits
9
Language
Italian
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Period
Primo semestre L dal Sep 21, 2026 al Dec 18, 2026.
Courses Single
Authorized
Learning objectives
The course aims to develop the knowledge on foundation and interpretation of the financial statements in the perspective of national legislation and international accounting standards, considering general principles of foundation, classification and evaluation criteria and the techniques of financial statement analysis and interpretation. The aim of this course is to improve awareness on the process for identifying income and capital as a pivotal lever for companies’ management and a way to identify the conditions of income, financial and capital equilibrium. The course also aims to improve the student’s skills necessary to face concrete problems related to the foundation and analysis of the financial statement. At the end of the course the student must demonstrate the capability to take the main classification and evaluation choices as starting point to draft a financial statement; the ability to carry out a financial statement analysis (financial statement reclassification, indexes calculation and flows calculation); the capability to read, understand and interpret the analyzed financial statement. Accordingly, the various topics into the program are developed also by presenting exercises, business cases, and examples built on real situations.
Prerequisites and basic notions
Knowledge of the main business management operations and their double-entry accounting recording is required.
Program
Part I - The general theory of the financial statement and the financial statement formats. • The functions of the financial statement • The discipline of the financial statement under national legislation • The general principles of preparation of the financial statement • The structure and content of the financial statement under national legislation • Innovative forms of corporate reporting – towards integrated reporting Part II - The areas of use of the financial statement: financial statement analyses • The purposes, potential and limits of financial statement analyses • The areas and techniques of financial statement analysis • The reclassification technique • The technique for calculating ratios • The technique for calculating flows Part III - Financial statement valuations according to national legislation • The valuation of fixed asset items • Tangible fixed assets • Intangible fixed assets • Financial fixed assets, equity investments and other financial instruments • The valuation of current asset items • Inventories • Work in progress on order • Receivables and other asset items • The valuation of liability items Part IV - Introduction to the consolidated financial statement
Bibliography
Didactic methods
Teaching methods consist of: i) lectures supported by case studies and examples (6 credits of lectures) and ii) exercises to help students learn the applied parts (3 credits of exercises). During the course, a business case will be used, whose financial statements will be discussed and interpreted. Group and individual tutoring is available, provided by a student enrolled in a Master's or Doctoral program, according to a schedule that will be made available on the Moodle platform. This service is aimed at supporting students in completing the exercises from the workbook.
Learning assessment procedures
The written exam consists of two parts: Part I, which consists of 16 closed-ended questions, including: a) 11 multiple-choice questions (1 point each); b) 5 quantitative and/or qualitative questions (2 points each); Part II, which consists of one open-ended question (10 points). For the multiple-choice questions (Part Ia), students earn one point for each correct answer, 0 points for each omitted answer, and lose 0.25 points for each incorrect answer. There are no penalties for the questions in Part Ib or for the open-ended question (Part II).
Evaluation criteria
The student passes the exam when all three of the following conditions are met: i. achieving a score of at least 10 points (out of 21) in Part I; ii. achieving a score of at least 5 points (out of 10) in Part II; iii. the sum of the total scores achieved in the two parts is at least 18/31.
Criteria for the composition of the final grade
Part I of the test awards up to 21 points. Part II awards up to 10 points. The final grade is obtained by adding the two scores above.
Exam language
Italiano
Sustainable Development Goals - SDGs
This initiative contributes to the achievement of the Sustainable Development Goals of the UN Agenda 2030. More information on sustainability
