SECS-P/07 - 6 CFU - 1° Semester

Teaching Staff


Learning Objectives

Title of the course: Public Accounting

Knowledge and understanding: Students will acquire knowledge of the complex accounting system of public organizations, taking into account the profound process of change that has characterized these entities. After identifying the objectives and the organizational context of public institutions, the study of the matter will be directed to the understanding of accounting aspects related to the different logic of cash accounting and accrual accounting in order to improve the efficiency, effectiveness and economy of management. The study will allow to know and interpret the main planning documents, including the three-year budget and executive management plan, and those of the reporting phase.

Applying knowledge and understanding: The course aims to develop technical skills and theoretical and practical competences that will enable students to learn and read the estimate accounting documents and statements of accounts in public organizations. The student will acquire the ability to observe the managerial facts in certain managerial aspects and to understand the relationships between the various documents of the public accounting system.

Making judgements: The student will develop autonomy of judgment that will allow him to express critical remarks on the phenomena that have an impact on managerial aspects and accordingly on the accounting data and results expressed in the documents of the public accounting.

Communication skills: Through knowledge, understanding and the acquisition of a specialist language, the student will be able to develop communication skills to carry out accounting assessments and to treat critically relevant accounting issues.

Learning skills: The methodology used will allow the student to acquire the specialized tools of the discipline. Models and accounting report will be developed in practice with various applications and examples. Workshops will also be organized in which, through the involvement of technicians operating in the sector, the theme of organizational, accounting and management innovation will be addressed. In addition, specific critical topics will be treated and discussed, stimulating debate and interaction.

Course Structure

The course program contains 2 parts and deals with the study of public accounting tools and methodology useful to get the key of understanding public accounts and financial statements of public institutions.

The course is delivered through lessons, exercices and testimonials from professionals.

Should teaching be carried out in mixed mode or remotely, it may be necessary to introduce changes with respect to previous statements, in line with the programme planned and outlined in the syllabus.

Learning assessment may also be carried out on line, should the conditions require it.

Detailed Course Content

The course’s contents are articulated as follow: Importance and complexity of public institutions. The basic concepts for the study of public administrations. Features and specifications of public management. The traditional model of public administrations. New Public Management and the transition from government to governance. Decision-making processes in public administrations. The decisions on the acquisition and use of public resources. The Public accounting and the logic of budget. The accounting harmonization. The public accounting principles. The programming activity and the budget. The Annual report and the Financial Account. The result of administration. The balance sheet and the income statement. The book-keeping entries. The cash accounting and the accrual accounting and their integration.



1. Introduction to the course. The context of public institutions

Text 1: chapter 1, Slides by teacher

2. Public management

Text 1: chapters 1, 2, 3, 4, 6, Slides by teacher

3. Decision-making processes in public administrations and the public accounting

Text 1: chapters 8, 12, 13. Text 2 chapters 1, Slides by teacher

4. The Public accounting

Test 1: chapter 18; Text 2: chapters 1, 2, 9, Slides by teacher

5. The Public accounting and the accounting harmonization

Test 2: chapter 2

6. The Public accounting system

Text 2: chapter 1; Text 4: chapter 1

7. The public accounting principles and the budget

Text 2: chapters 2, 3; Text 4: chapters 1,3,4

8. The structure of the budget

Text 2: chapters 2, 3, 4; Text 4: chapters 3,4

9. The Reserve Fund. The budgetary balances. Other funds.

Text 2: chapter 3; Text 4: chapter 2

10. The budget and the Executive management plan

Text 2: chapter 3

11. The Result of administration

Text 2: chapters 4, 5. Slides by teacher

12. The phase of reassessment of residues

Text 2: chapter 5

13. The structure of the Financial Account

Text 2: chapter 5. Slide by teacher

14. The structure of the Financial Account

Text 2: chapters 5

15. The connection between the cash accounting and the financial accounting

Text 1: chapter 18; Text 2: chapter 5

16. The accrual accounting

Text 2: chapter 5. Slide by teacher

17. The income statement

Text 2: chapter 5

18. The balance sheet. The items of assets, liabilities and equity

Text 2: chapter 5

19. Budget and Accrual accounting Examples.


Text 4: chapter 4. Slides by teacher

20. Budget and Accrual accounting Examples.


Text 4: chapter 4. Slides by teacher

Textbook Information

1. BORGONOVI E., FATTORI G., LONGO F., Management delle istituzioni pubbliche, EGEA, 2015. (Capp. 1, 2, 3, 4, 6, 8, 12, 13, 18). Optional text

2. GENTILE A., Fondamenti di contabilità pubblica e finanza locale, il Mulino, 2020; (Capp. 1, 2, 3, 4, 5, 7, 9). Main Reference text

3. Testo Unico Enti Locali (TUEL), ultima edizione aggiornata. Optional text

4. CARDILLO E., SCANDURA A., La programmazione negli enti locali. Struttura e interpretazione contabile del Bilancio di previsione, Aracne editrice, 2018, (Capp. 1, 2, 3, 4). Optional text

5. Slides by teacher: explanations and exercises written by the teacher to support learning of topics discipline.

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