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.

CURRICULUM TIPO:
Modules Credits TAF SSD
Between the years: 1°- 2°
12
D
-
Between the years: 1°- 2°
Further language skills
6
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.

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  (2019/2020)

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 (Lingue e letterature straniere) dal Sep 30, 2019 al Jan 11, 2020.

Web page

http://www.dlls.univr.it/?ent=oi&aa=2019%2F2020&codiceCs=L71&codins=4S02573&cs=392&discr=&discrCd=&lang=it

Lessons timetable MoodleMoodle Seminars 0

Learning outcomes

The course aims to introduce the concepts and tools necessary for understanding the content and the informative value of the financial statements of companies. The course, therefore, starting from the basic concepts of the business economy, such as the definition of company, its objective function, its management balances, will deepen the issues related to the contents and the structure of the financial statements required by current legislation. 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 decisions.

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.
• Non-financial disclosure

COURSE MATERIALS
MATERIALE DIDATTICO
• 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)
• Il Sole 24, marzo 2018, Dichiarazione non finanziaria obbligatoria per gli enti di interesse pubblico rilevanti


Reference texts
Author Title Publishing house Year ISBN Notes
B. Campedelli - A. Beretta Zanoni Economia dell'impresa Il Mulino - Bologna 2007 978-88-15-11960-5
Alberti, Leardini, Rossi, Maggi Il bilancio d'esercizio. Formazione, lettura, interpretazione Franco Angeli 2018

Examination Methods

(The assessment of the course consists of a written exam. The written test includes open questions, to which a precise answer is required also by carrying out short calculations. For this reason, it is necessary to bring a calculator with you.)



***Due to the COVID-19 emergency and up to different provisions, the assessment will take place in oral mode.***

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