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.
Academic calendar
The academic calendar shows the deadlines and scheduled events that are relevant to students, teaching and technical-administrative staff of the University. Public holidays and University closures are also indicated. The academic year normally begins on 1 October each year and ends on 30 September of the following year.
Course calendar
The Academic Calendar sets out the degree programme lecture and exam timetables, as well as the relevant university closure dates..
| Period | From | To |
|---|---|---|
| Primo semestre | Sep 15, 2014 | Jan 9, 2015 |
| Secondo semestre | Feb 19, 2015 | May 29, 2015 |
| Session | From | To |
|---|---|---|
| prove intermedie (primo semestre) | Nov 3, 2014 | Nov 7, 2014 |
| sessione invernale | Jan 12, 2015 | Feb 18, 2015 |
| prove intermedie (secondo semestre) | Apr 13, 2015 | Apr 17, 2015 |
| sessione estiva | Jun 4, 2015 | Jul 11, 2015 |
| sessione autunnale | Aug 24, 2015 | Sep 9, 2015 |
| Session | From | To |
|---|---|---|
| sessione autunnale | Dec 12, 2014 | Dec 19, 2014 |
| sessione invernale | Apr 8, 2015 | Apr 10, 2015 |
| sessione estiva | Sep 10, 2015 | Sep 11, 2015 |
| Period | From | To |
|---|---|---|
| festività natalizie | Dec 22, 2014 | Jan 5, 2015 |
| festività pasquali | Apr 3, 2015 | Apr 7, 2015 |
| vacanze estive | Aug 10, 2015 | Aug 22, 2015 |
Exam calendar
Exam dates and rounds are managed by the relevant Economics Teaching and Student Services Unit.
To view all the exam sessions available, please use the Exam dashboard on ESSE3.
If you forgot your login details or have problems logging in, please contact the relevant IT HelpDesk, or check the login details recovery web page.
Should you have any doubts or questions, please check the Enrolment FAQs
Academic staff
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 enrolment year.
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1° Year
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2° Year
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3° Year
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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 (2014/2015)
Teaching code
4S02459
Credits
9
Also offered in courses
Language
Italian
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
The teaching is organized as follows:
lezione
esercitazione
Learning outcomes
Course Objectives
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 statements.
In particular, a conscious determination of balance sheet and profit and loss account, 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
Program
1. Financial statement theory.
1.1. The financial statement as an economic and financial model of the company management – 1.2. Financial statement’s object and functions – 1.3. The plurality theory and the uniqueness theory of the financial statement – 1.4. Financial statements, different financial statement and extraordinary financial statements.
2. Financial statement in Italy
2.1. References for the drawing-up: the “dual system” – 2.2. Financial statement according the italian law (D. Lgs. 127/1991) – 2.3. Financial statement according the international accounting stardards (Ias/Ifrs) – 2.4. Financial statement reports
3. Financial statement structure and content
3.1 General principles of classification – 3.2. Balance sheet structure and content – 3.3. Income statement structure and content– 3.4. Cash flow statement structure and content – 3.5. Other financial statement reports
4. General principles of the financial statement
4.1 Accounting principles – 4.2. Accounting values – 4.3. Value systems linked at the cost – 4.4. Value systems linked at the fair value – 4.5. Determination of the income
5. Assets evaluation
5.1 Tangibles and intangibles assets; real estate investments – 5.2. Financial assets – 5.3 Stocks - 5.4. Financial and trading loans – 5.5. Financial instruments – 5.6. Advanced income taxes – 5.7. Other assets
6. Liabilities evaluation
6.1 Equity and share based payments – 6.2. Potential liabilities – 6.3. Deferred income taxes – 6.4. Financial and trading liabilities – 6.5. Other liabilities
7. Fields of usefulness of the financial statements: interpreting analysis.
7.1 Fields of usefulness of the financial statements – 7.2 The aims of the financial statements analysis – 7.3. Reclassification methodology of income statement and balance sheet – 7.4. The ratios: liquidity, profitability and development – 7.5. Cash flow analysis
8. Consolidated financial statements basics.
8.1 Groups of companies and consolidated financial statement – 8.2. Basics of entities consolidation 8.3. Consolidation theories and consolidation method – 8.4 Informative content.
Examination Methods
Description of Assessment 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 studied analyzed during the course is definitely part of written and oral evaluation.
Type D and Type F activities
Modules not yet included
Career prospects
Module/Programme news
News for students
There you will find information, resources and services useful during your time at the University (Student’s exam record, your study plan on ESSE3, Distance Learning courses, university email account, office forms, administrative procedures, etc.). You can log into MyUnivr with your GIA login details.
Further services
I servizi e le attività di orientamento sono pensati per fornire alle future matricole gli strumenti e le informazioni che consentano loro di compiere una scelta consapevole del corso di studi universitario.
Graduation
List of theses and work experience proposals
| theses proposals | Research area |
|---|---|
| Tesi di laurea - Il credit scoring | Statistics - Foundational and philosophical topics |
