The study program consists of two cycles, lasting four (4) semesters each.

The first study cycle is common for all students. In this cycle, compulsory basic knowledge courses are taught.

The second study cycle includes both compulsory courses and free elective courses.

The Study Program of the Department of Accounting and Finance is developed over eight (8) semesters of study and is made up of two-course cycles. All courses are considered equally weighted and graded with 6 ECTS credits each.

The first cycle includes the Basic Compulsory Courses which correspond to one hundred and ninety-eight (198) ECTS credits [in the current program they correspond to thirty-three (33) courses].

The second cycle includes the Free Elective Courses, of which students are required to complete 42 ECTS (corresponding to 7 elective courses).

The Basic Compulsory Courses (i.e., the first cycle courses) are courses that all students of the Department are required to register for and complete. In case of exam failure, the student cannot replace them with other courses and should be re-examined in the next examination period.

The Free Elective Courses (i.e., the second cycle courses) allow students to follow subjects that meet their interests. In case of failure in a Free Choice Course, students can, if they wish, replace it with another elective course in the following semester.

In addition to the above two course zones, the Study Program also includes the possibility of an internship, in the 3rd or 4th year of studies, which corresponds to 6 ECTS credits.

The total of the student’s obligations to obtain the degree corresponds to two hundred and forty (240) ECTS credits, by the specifications applicable to the four-year first cycle programs of the European Higher Education Area.