1014478 - CONTABILITÀ NELLE AMMINISTRAZIONI E NELLE AZIENDE PUBBLICHE

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.

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, exercises 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.

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. Public accounting system in local administrations. The planning process through the DUP and operational planning. The Public accounting and the logic of budget. The accounting harmonization. The public accounting principles. The programming activity and the budget. The Executive Management Plan. 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.

The examination of the discipline tends to ascertain the achievement of the educational objectives on the basis of the contents expressed in the Syllabus and takes place through an oral test and a contextual written test through the resolution of exercises in the sessions provided for by the official exam calendar.

For attending students, there is also a Final Exam on a date close to the first official session which tends to ascertain the achievement of the educational objectives and takes place through a final written test structured on the basis of the topics addressed during classroom lessons. Methods, structure and times of the final exam are communicated and described, also through classroom simulations, during the lessons. The positive outcome of the written test reserved for attending students (communicated through a notice on the DEI -CdL website in EMTT- Teacher notices) will result in passing the exam. The attending student who has not completed the attending final exam will be able to regularly take the exam according to the above procedures in one of the sessions provided for by the official calendar.

Verification of learning can also be carried out electronically (oral exam and contextual resolution of written exercises), should the conditions require it.

Sample questions (exemplary and non-exhaustive)

• The principle of financial and accrual principle
• The balances of the forecast budget
• Structure and purpose of the public accounting system
• The management of residues
• The executive management plan
• The concept of commitment
• The definition of management objectives
• The determination of the administration result
• The structure of the balance sheet account
• Financial and accrual accounting
• Some examples of exercises will be available on Studium.