Verification of learning takes place in two ways aimed at evaluating theoretical knowledge and the ability to apply knowledge on the topics of the program.
Exam divided into 2 intermediate learning tests carried out during the course (there are 2 tests, the first in November and the second coinciding with the first two sessions in December).
Complete exam (the complete exam is taken in all 6 exam sessions).
The first verification test consists of 1 open question (5 points) and 5 multiple choice questions (1 point each), an exercise on recording management operations according to the double entry method (20 points). Program: a) dynamics of values; b) financing, investment and sale, c) internal management; d) double entry, e) the company as a system, g) accounting for external management operations, h) financing.
The second test coincides with the exam session (December session) consists of an exercise on the settlement and closing of accounts, the preparation of the financial statements and the reopening entries (25 points) and an open question (5 points ). Program: a) the principle of economic competence; b) the settlement entries; c) final surveys; d) the concept of income, e) the different notions of capital; f) reopening of accounts; g) the institutional structure of the company; h) company requirements; i) business models, l) the principle of economy.
The exam is passed if the student achieves a grade equal to or higher than 18/30 in the two tests. The final grade is the average of the scores obtained in the two tests.
Verification of learning takes place with a written test (duration 180 minutes), consisting of two parts.
The first part (theoretical) is aimed at verifying the degree of learning of the theoretical topics covered in class and consists of an open question (5 points) and 5 multiple choice questions (1 point for each correct answer).
The second part (accounting), whose total value is equal to 20 points, consists in the recording of management operations and settlement of accounts according to the double entry method with the preparation of the journal and ledger (total 15 points), in the drafting of the epilogue and closing, reopening and final accounting records (5 points). The exercise is aimed at assessing the ability to apply the detection logic and the double entry method, in relation to management, settlement, closure and reopening operations.
An example of the exam can be found on the «teacher site» in the page dedicated to teaching edisea.uniss.it.
Remote exam mode - COVID-19 period: written.
The exam takes place with the Meet platform; students enrolled in the exam receive an invitation to their institutional email (or personal if they do not have the first one). After connection and recognition, the exam assignment will be sent by e-mail the exam assignment; the task must be done by hand, electronic mode is not allowed. Once the available time has expired, students must take a photo / scanner (for example using the mobile phone with the CamScanner app), and send the generated pdf file to the email firstname.lastname@example.org.