The exam consists of a 90-minute written test containing three accounting exercises consisting of ten adjustment entries (max 10 points), plus the entries relating to two management operations (max 5 points each) and two questions on the part theoretical (max 5 points each). For those who get at least the sufficiency will follow an oral test that will focus on both the theoretical and practical part and will be evaluated taking into account the result of the written test.
As an alternative to the system illustrated above, anyone interested may support, in December, a written test concerning accounting alone (structured in the same way as described above). Those who obtain a result at least sufficient (ie equal to or higher than 18/30) will access directly to the oral test and only in relation to the theoretical part (ie business administration) exclusively in the official appeals of the winter session (January and February), being able to choose which appeal to present themselves; the final grade will be an average between the written and the oral one. If, on the other hand, the outcome of the written test is not sufficient or if the student does not consider him adequate to his / her expectations, he / she can take the whole exam (written and oral exam) in the same appeal and will lose the benefit of asserting the voluntary written test if it has been assessed at least sufficient.
Moreover, during the teaching break in the first week of November, a simple written test can be administered only concerning the accounting topics held up to that moment, aimed at verifying the level of learning related to the aforementioned topics.