The assessment of learning takes place according to two methods aimed at evaluating the theoretical knowledge and the ability to apply the knowledge on the topics of the program.
1. Examination divided into 3 intermediate learning checks carried out during the course (3 tests are scheduled, the last one coincides with the first two exams of the exams calendar);
2. Complete examination.
Mode 1. The first verification test consists of 2 open questions (5 points each) and 5 multiple choice questions (1 points each), an exercise on the detection of management operations according to the double entry method (20 points). Program: i) dynamics of values; ii) financing, investment and sale) iii) internal management; iv) the corporate system, iv) accounting records of operations.
The second test involves an exercise on the detection of settlement operations (24 points) and an open question (6 points) Program: i) the company's institutional structure; ii) economic competence and iii) settlement documents, iv) the concept of income, v) the different notions of capital; vi) business model.
The third test consists of an exercise on the closure of accounts, the preparation of the accounting balance sheet and the reopening records (25 points) and an open question (5 points). Program: i) financing, ii) final surveys; iii) reopening of the accounts and iv) principle of income and capital, the conditions for an autonomous life of companies.
The exam is considered passed if the student obtains a score equal to or higher than 18/30 in the four checks. The final grade is the average of the scores obtained by the student in the 3 tests.
Mode 2. This is the only modality starting from the third exam session. The assessment of learning takes place with a written test (duration 180 minutes), consisting of two parts. The first part (accounting), whose total value is equal to 20 points, consists in the registration of operations of management and settlement of accounts according to the double entry method with the preparation of the journal and the ledger (total 15 points), in writing the epilogue and closing, reopening and final accounting statements (5 points). The exercise is aimed at assessing the ability to apply the collection logic and the double-entry method, in relation to management, settlement, closure and re-opening operations. The second part (theoretical) consists of 5 multiple choice questions (1 point for each correct answer) and an open question (5 points) aimed at verifying the degree of learning of the theoretical themes dealt with in class. An example of the exam can be found in the "teaching website" on the page dedicated to teaching edisea.uniss.it.
Distance exam modality - COVID-19 period: oral.