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.

Type D and Type F activities

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 in Economia Aziendale e Management - Enrollment from 2025/2026

SOFT SKILLS  

Find out more about the Soft Skills courses for Univr students provided by the University's Teaching and Learning Centre: https://talc.univr.it/it/competenze-trasversali 

CONTAMINATION LAB 

The Contamination Lab Verona (CLab Verona) is an experiential course with modules on innovation and enterprise culture that offers the opportunity to work in teams with students from all areas to solve challenges set by companies and organisations.

Upon completion of a CLab, students will be entitled to receive 6 CFU (D- or F-type credits).

Find out more: https://www.univr.it/clabverona 

PLEASE NOTE: In order to be admitted to any teaching activities, including those of your choice, you must be enrolled in the academic year in which the activities in question are offered. Students who are about to graduate in the December and April sessions are therefore advised NOT to undertake extracurricular activities in the new academic year in which they are not enrolled, as these graduation sessions are valid for students enrolled in the previous academic year. Therefore, students who undertake an activity in an academic year in which they are not enrolled will not be granted CFU credits.

Academic year:
Primo semestre (lauree) From 9/19/22 To 1/13/23
years Modules TAF Teacher
1° 2° 3° Ciclo tematico di conferenze: “Conflitti. Riconoscere, prevenire, gestire” - 2022/2023 D Riccardo Stacchezzini (Coordinator)
1° 2° 3° Securitisation transactions - Focus on securitisations of OF NPL / NPE /UTP D Michele De Mari (Coordinator)
1° 2° 3° The Fashion Lab - 2022/23 D Caterina Fratea (Coordinator)
Periodo generico From 10/1/22 To 5/31/23
years Modules TAF Teacher
1° 2° 3° Economic Thinking and Thesis Writing D Marco Minozzo (Coordinator)
1° 2° 3° English for Business and Economics - Bachelor's Degrees D Marco Minozzo (Coordinator)
1° 2° 3° Data Analysis Laboratory with R (Verona) D Marco Minozzo (Coordinator)
1° 2° 3° Data Visualization Laboratory D Marco Minozzo (Coordinator)
1° 2° 3° Python Laboratory D Marco Minozzo (Coordinator)
1° 2° 3° Data Science Laboratory with SAP D Marco Minozzo (Coordinator)
1° 2° 3° Advanced Excel Laboratory (Verona) D Marco Minozzo (Coordinator)
1° 2° 3° Excel Laboratory (Verona) D Marco Minozzo (Coordinator)
1° 2° 3° Piano di marketing 2022/23 D Fabio Cassia (Coordinator)
1° 2° 3° Programming in Mathlab D Marco Minozzo (Coordinator)
1° 2° 3° Programming in SAS D Marco Minozzo (Coordinator)
Primo semestre (lauree magistrali) From 10/3/22 To 12/23/22
years Modules TAF Teacher
1° 2° 3° Business & predictive analytics for International Firms (with Excel Applications) - 2022/23 D Angelo Zago (Coordinator)
Secondo semestre (lauree magistrali) From 2/20/23 To 5/19/23
years Modules TAF Teacher
1° 2° 3° The Chartered Accountant as a business consultant D Riccardo Stacchezzini (Coordinator)
Secondo semestre (lauree) From 2/20/23 To 5/31/23
years Modules TAF Teacher
1° 2° 3° Project "B-EDUCATION: ideas that count" - 1 cfu D Roberto Bottiglia (Coordinator)
1° 2° 3° Project "B-EDUCATION: ideas that count" - 2 cfu D Roberto Bottiglia (Coordinator)

Teaching code

4S02459

Coordinator

Alessandro Lai

Credits

9

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

Primo semestre (lauree) dal Sep 19, 2022 al Jan 13, 2023.

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 corporate transactions and their double-entry keeping is required.

Program

Part I - Financial statement theory and the financial statement frameworks
• Financial statement functions
• Financial statement discipline in accordance with national law
• General principles of the financial statement
• Financial statement structure and contents in accordance with national law
• Innovative forms of corporate reporting - Towards Integrated Reporting
Part II – Areas of employment of the financial statements: the financial statement analysis
• Aims, potentialities and limits of the financial statement analysis
• Areas of employment and techniques for the financial statement analysis
• Reclassification technique
• The indexes calculation technique
• Flow calculation technique
Part III – Evaluations on the financial statement contents in accordance with national law
• Assets evaluation
• Property, plant and equipment
• Intangible assets; the recognition and representation of innovations output
• Financial long-term assets, equity investments and other financial instruments
• Evaluation of current assets
• Inventories
• Work in progress
• Credits
• Other assets
• Evaluation of liabilities
Part IV - Introduction to the consolidated financial statement

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.

Didactic methods

The teaching methods adopted for the academic year 2022/23 take into account the government and the University provisions for the management of the pandemic crisis. Therefore, the activities carried out will be provided face-to-face and / or remotely according to the regulations in force during the semester.
The teaching methods consist of: i) lectures accompanied by cases and examples and ii) exercises useful for learning the application parts.
During the course, reference will be made to a business case whose financial statements will be discussed and interpreted.
A collective and individual tutoring service is available by a student enrolled in CdLM according to a calendar that will be made available on the Moodle platform. This service is aimed at supporting the performance of the exercises taken from the exercise book.

Learning assessment procedures

The assessment of learning will take place through a written test consisting of 21 multiple choice questions (mainly, but not exclusively, theoretical content) and a quantitative exercise.
The student who passes the written test can then access an optional oral test. The oral test can be requested by the student who has passed the written test if he is convinced that his preparation is not reflected by the results of the written test. Exam methods are not differentiated between attending and non-attending students.

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 multiple choice questions are aimed at verifying the knowledge of the part of the program that is the subject of the question as well as the understanding of the technical language and economic calculation skills in terms of preparing the financial statements and its analysis. The exercise is aimed at verifying the methodological application of the knowledge acquired, in order to ascertain the specific knowledge and skills of the student on the various operational aspects relating to the preparation and analysis of the financial statements. The student passes the written test if he achieves a total score of at least 18 thirty-first, with the constraint of having achieved:
i) at least 10 thirty-first in multiple choice questions (compared to 21/31 made available);
ii) at least 5 thirty-first in the year (compared to the remaining 10/31 made available).

Criteria for the composition of the final grade

The multiple choice test awards up to 21 points.
The exercise awards up to 10 points.
The final grade is obtained by adding the two scores indicated above.

Exam language

Italiano