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

A.A. 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°
Further language skills
6
F
-
Between the years: 1°- 2°
Project work or stage
9
F
-
Between the years: 1°- 2°
12
D
-

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.

A Basic activities
B Characterizing activities
C Related or complementary activities
D Activities to be chosen by the student
E Final examination
F Other training activities
S Placements in companies, public or private institutions and professional associations

Financial Statement Analysis  (2025/2026)

Teaching code

4S02573

Teacher

Sara Moggi

Coordinator

Sara Moggi

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

I semestre (Area Lingue e letterature straniere) dal Sep 22, 2025 al Dec 24, 2025.

Courses Single

Authorized

Lessons timetable MoodleMoodle Seminars 0

Learning objectives

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.

Prerequisites and basic notions

There are no prerequisites

Program

• Introduction to business administration: classification of companies and definition of the role they play in the economic system.
• The economic-financial structure of the firm: income, capital, financial requirement
• The financial statements: general clause, principles of preparation and structure.
• Structure and contents of financial statement.
• Valuation criteria on financial statement items.
• Sustainability as a managerial tool
• Non-financial disclosure
COURSE MATERIALS
• Course Slides
• Economia dell’Impresa, di A. Beretta Zanoni, B. Campedelli, Il Mulino, Bologna, 2007 (First Part)
• Il bilancio d'esercizio. Formazione, lettura, interpretazione Alberti, Leardini, Rossi, Maggi, Franco Angeli 2018 (Chapters 3, 4, 6, 7, 8, 12, 13, 14, 18, 19)
• Other materials on CSRD

Bibliography

Vai alla bibliografia
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.

Didactic methods

The teaching will be mainly provided through lectures and practical exercises. Possible company testimonials and practices are foreseen.
There is no recording or streaming of the lessons

Learning assessment procedures

The examination has a duration of one hour and consists of a written paper comprising three or four questions. The written examination includes open-ended questions and exercises, which require precise answers, also involving the execution of short calculations. For this reason, candidates are required to bring a calculator.

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

Evaluation criteria

The assessment is based on the following elements: level of knowledge, ability to critically apply knowledge, and language properties. An appropriate technical vocabulary is a fundamental part of the exam evaluation.

Criteria for the composition of the final grade

Each of the 4 questions is assigned a score. The final grade is equal to the sum of the scores obtained in the 3/4 questions. To pass the exam, it is necessary to achieve a grade of at least 18/30. Honours are awarded on the basis of the student's critical ability to comment on their results. An appropriate technical vocabulary is a fundamental part of the exam evaluation.

Exam language

Italiano