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

Nei piani didattici di ciascun Corso di studio è previsto l’obbligo di conseguire un certo numero di crediti formativi mediante attività a scelta (chiamate anche "di tipologia D e F").

Oltre che in insegnamenti previsti nei piani didattici di altri corsi di studio e in certificazioni linguistiche o informatiche secondo quanto specificato nei regolamenti di ciascun corso, tali attività possono consistere anche in iniziative extracurriculari di contenuto vario, quali ad esempio la partecipazione a un seminario o a un ciclo di seminari, la frequenza di laboratori didattici, lo svolgimento di project work, stage aggiuntivo, eccetera.

Come per ogni altra attività a scelta, è necessario che anche queste non costituiscano un duplicato di conoscenze e competenze già acquisite dallo studente.

Quelle elencate in questa pagina sono le iniziative extracurriculari che sono state approvate dalla Commissione didattica e quindi consentono a chi vi partecipa l'acquisizione dei CFU specificati, alle condizioni riportate nelle pagine di dettaglio di ciascuna iniziativa.

Si ricorda in proposito che:
- tutte queste iniziative richiedono, per l'acquisizione dei relativi CFU, il superamento di una prova di verifica delle competenze acquisite, secondo le indicazioni contenute nella sezione "Modalità d'esame" della singola attività;
- lo studente è tenuto a inserire nel proprio piano degli studi l'attività prescelta e a iscriversi all'appello appositamente creato per la verbalizzazione, la cui data viene stabilita dal docente di riferimento e pubblicata nella sezione "Modalità d'esame" della singola attività.

COMPETENZE TRASVERSALI

Scopri i percorsi formativi promossi dal Teaching and learning centre dell'Ateneo, destinati agli studenti iscritti ai corsi di laurea, volti alla promozione delle competenze trasversali: https://talc.univr.it/it/competenze-trasversali

CONTAMINATION LAB

Il Contamination Lab Verona (CLab Verona) è un percorso esperienziale con moduli dedicati all'innovazione e alla cultura d'impresa che offre la possibilità di lavorare in team con studenti e studentesse di tutti i corsi di studio per risolvere sfide lanciate da aziende ed enti. Il percorso permette di ricevere 6 CFU in ambito D o F. Scopri le sfide: https://www.univr.it/it/clabverona

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ATTENZIONE: Per essere ammessi a sostenere una qualsiasi attività didattica, incluse quelle a scelta, è necessario essere iscritti all'anno di corso in cui essa viene offerta. Si raccomanda, pertanto, ai laureandi delle sessioni di dicembre e aprile di NON svolgere attività extracurriculari del nuovo anno accademico, cui loro non risultano iscritti, essendo tali sessioni di laurea con validità riferita all'anno accademico precedente. Quindi, per attività svolte in un anno accademico cui non si è iscritti, non si potrà dar luogo a riconoscimento di CFU.

Academic year:
Primo semestre L From 9/23/24 To 1/10/25
years Modules TAF Teacher
1° 2° 3° B-education: Sound ideas D Cristina Florio (Coordinator)
1° 2° 3° B-education: Sound ideas D Cristina Florio (Coordinator)
1° 2° 3° Ciclo tematico di conferenze “Italia nel mondo” - 2024/2025 D Riccardo Stacchezzini (Coordinator)
1° 2° 3° English for Business and Economics - Bachelor's Degrees D Marco Minozzo (Coordinator)
1° 2° 3° Ethical finance D Giorgio Mion (Coordinator)
1° 2° 3° Generative AI (Artificial Intelligence) for Business Communication D Massimo Melchiori (Coordinator)
Primo semestre LM From 9/30/24 To 12/23/24
years Modules TAF Teacher
1° 2° 3° Methods and tools for literature reviews D Cristina Florio (Coordinator)
Periodo generico From 10/1/24 To 5/31/25
years Modules TAF Teacher
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° Methods and tools for empirical research in management D Nicola Cobelli (Coordinator)
1° 2° 3° Methods and tools for empirical research in management D Nicola Cobelli (Coordinator)
1° 2° 3° Plan your professional future D Paolo Roffia (Coordinator)
1° 2° 3° Plan your professional future D Paolo Roffia (Coordinator)
1° 2° 3° Marketing plan D Fabio Cassia (Coordinator)
1° 2° 3° Programming in Matlab D Marco Minozzo (Coordinator)
1° 2° 3° Programming in SAS D Marco Minozzo (Coordinator)
Secondo semestre LM From 2/17/25 To 5/23/25
years Modules TAF Teacher
1° 2° 3° The business consultant accountant D Riccardo Stacchezzini (Coordinator)
List of courses with unassigned period
years Modules TAF Teacher
1° 2° 3° French B1 D Not yet assigned
1° 2° 3° French B2 D Not yet assigned
1° 2° 3° English B2 D Not yet assigned
1° 2° 3° English C1 D Not yet assigned
1° 2° 3° Russian B1 D Not yet assigned
1° 2° 3° Russian B2 D Not yet assigned
1° 2° 3° Spanish B1 D Not yet assigned
1° 2° 3° Spanish B2 D Not yet assigned
1° 2° 3° German B2 D Not yet assigned

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 L dal Sep 23, 2024 al Jan 10, 2025.

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 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 activities carried out will be provided face-to-face.
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 written test consists of two parts:
Part I, which consists of 16 closed-ended questions, of which:
a) 11 multiple-choice questions (1 point each);
b) 5 quantitative and/or qualitative questions (2 points each);
Part II, which consists of an open-ended question (10 points).
With regard to the multiple choice questions (Part I.a), the student obtains one point for each correct answer, 0 points for each omitted answer and loses 0.25 points for each incorrect answer.
There are no penalties for the questions referred to in Part I.b and for the open question (Part II).
The student passes the exam when all three of the following conditions are met:
i. achievement of a score of at least 10 points (out of 21) in Part I;
ii. achievement of a score of at least 5 points (out of 10) in Part II;
iii. the sum of the total scores obtained in the two parts is at least equal to 18/31.
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 knowledge of the part of the program covered by the question as well as the understanding of technical language and economic calculation skills in the preparation of the financial statements and its analysis.
The other questions are aimed at verifying both the methodological application of the acquired knowledge and the theoretical bases of support, in order to ascertain the student's specific knowledge and skills on the various operational and theoretical aspects relating to the preparation and analysis of the financial statements.
The student passes the exam when all three of the following conditions are met:
i. achievement of a score of at least 10 points (out of 21) in Part I;
ii. achievement of a score of at least 5 points (out of 10) in Part II;
iii. the sum of the total scores obtained in the two parts is at least equal to 18/31.

Criteria for the composition of the final grade

The student passes the exam when all three of the following conditions are met:
i. achievement of a score of at least 10 points (out of 21) in Part I;
ii. achievement of a score of at least 5 points (out of 10) in Part II;
iii. the sum of the total scores obtained in the two parts is at least equal to 18/31.

Exam language

Italiana

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