Study plan of Economics and Accounting

Laurea Magistrale (Second cycle degree/Two year Master - 120 ECTS) A.Y. 2017/2018 - Programme Code: 0900

Study plan a.y. 2017/18

Classes will be held in the following terms: First term (from 18/9 to 20/10/2017); Second term (from 06/11 to 07/12/2017); P (from 18/9 to 07/12/2017); Third term (from 15/2 to 21/3/2018); Fourth term (from 16/4 to 18/5/2018); S (from 15/2 to 18/5/2018). Lesson hours: 2 ECTS (CFU) = 20; 4 ECTS (CFU) = 26 and 30; 6 ECTS (CFU) = 40; 8 ECTS (CFU) = 52.

First Year

1. Attività formative obbligatorie

period ? The period in which lectures are held ssd ? Disciplinary-scientific area to which the learning activity belongs cfu ? Credits
00217 Administrative Law 1 IUS/10 6
78221 Business Language - Accounting and Tax Terminology (Laboratory) 2 4
78226 Fianacial and Management Accounting (I.C.) 2
40292  International Accounting 2 SECS-P/07 6
78227  Management Accounting 1 SECS-P/07 6
37321 Statistics for Data Analysis 2 SECS-S/01 6
81502 Business Law and Civil Procedure (I.C.) 3
28333  Civil Procedures LM 3 IUS/15 6
31996  Commercial Law, LM 4 IUS/04 6
37328 Management and Finance (I.C.) 4
28064  Corporate Strategy 4 SECS-P/08 6
24318  Special Financial Operations 3 SECS-P/09 6
37322 International Taxation S SECS-P/03 12

2. Corso di allineamento

period ? The period in which lectures are held ssd ? Disciplinary-scientific area to which the learning activity belongs cfu ? Credits
75817 Financial Statement Analysis
lessons: 30 hours
1 SECS-P/07 0

Second Year

1. Attività formative obbligatorie

period ? The period in which lectures are held ssd ? Disciplinary-scientific area to which the learning activity belongs cfu ? Credits
67104 Evaluation of Economic Capital and Extraordinary Operations (I.C.) 2
28320  Evaluation Methods for Enterprises 2 SECS-P/07 6
45130  Extraordinary Budget 1 SECS-P/07 6
78223 Tax Law 3 IUS/12 6
32355 Bankruptcy Law P IUS/04 8

2. Corso di allineamento

period ? The period in which lectures are held ssd ? Disciplinary-scientific area to which the learning activity belongs cfu ? Credits
76611 Book-tax Conformity: from Accounting Numbers to Taxable Income
lessons: 20 hours
1 SECS-P/07 0

3. A scelta tra Laboratori o Tirocinio

Annualmente viene stabilito un numero massimo di tirocini oltre il quale gli studenti dovranno optare per la scelta dei laboratori. Gli studenti che in aggiunta ai laboratori vorranno effettuare il tirocinio (proponendo la struttura) potranno utilizzare gli 8 cfu a libera scelta.
LABORATORI (8 CFU)
I laboratori hanno la frequenza obbligatoria
period ? The period in which lectures are held ssd ? Disciplinary-scientific area to which the learning activity belongs cfu ? Credits
82008 Consolidated Financial Statements (Laboratory) 1 SECS-P/07 2
37326 Fiscal cases (Laboratory) 2 IUS/12 2
69227 Laboratory in Firm Contracts 2 IUS/04 2
81504 System Dynamics and Control (Laboratory) 3 SECS-P/07 2
TIROCINIO (8 CFU)
period ? The period in which lectures are held cfu ? Credits
27090 Intership LM
200 hours
1 8

4. Crediti a libera scelta (8 CFU)

Il corso di studi consiglia i seguenti insegnamenti, oltre a quelli attivati nella Scuola, alle idoneità linguistiche e alle attività trasversali (v. http://corsi.unibo.it/Magistrale/EconomiaProfessione/Pagine/piani-di-studio-progetto-competenze-trasversali-lm.aspx). I crediti liberi possono essere scelti sia al 1° che al 2° anno, ad esclusione dei laboratori e dei tirocini che sono opzionabili solo nel 2° anno.
period ? The period in which lectures are held ssd ? Disciplinary-scientific area to which the learning activity belongs cfu ? Credits
82913 Elective Internship 1
200 hours
1 8
82914 Elective Internship 2
100 hours
1 4
81113 Seminar on Audit and Tax: a Case-based Competition 1 3
86540 SEM. LEADERSHIP ACADEMY 2 SECS-P/07 3
67108 ADR Alternative Dispute Resolution 4 IUS/15 4
73430 Corporate Crisis and Turnaround 4 SECS-P/07 6

5. Prova finale (14 CFU)

For those students who carry out an internship for the preparation for the final examination or the preparation for the final examination in Italy or abroad, the final examination will be divided in 2 parts: final examination and internship/preparation for the final examination in Italy or abroad.
period ? The period in which lectures are held cfu ? Credits
86229 Final Examination 1 2
86230 Final Examination 1 6
81354 Internship Abroad for Preparation For the Final Examination
300 hours
1 12
70441 Internship For Preparation for the Final Examination
200 hours
1 8
81355 Preparation for Final Dissertation 1 12
17268 Final Examination 4 14