Unit Public Sector Accounting and Financial Reporting
- Course
- Accounting, finance and control
- Study-unit Code
- A004841
- Curriculum
- Accounting & business administration
- Teacher
- Luca Bartocci
- Teachers
-
- Luca Bartocci
- Hours
- 63 ore - Luca Bartocci
- CFU
- 9
- Course Regulation
- Coorte 2024
- Offered
- 2025/26
- Learning activities
- Affine/integrativa
- Area
- Attività formative affini o integrative
- Sector
- SECS-P/07
- Type of study-unit
- Obbligatorio (Required)
- Type of learning activities
- Attività formativa monodisciplinare
- Language of instruction
- Italian
- Contents
- The course is on the peculiarities of public administrations with a focus on their accounting and financial management system.
- Reference texts
- L. BARTOCCI, Il nuovo sistema informativo-contabile dello Stato, Giappichelli, Torino, 2013. Additional material will be provided during the lectures.
- Educational objectives
- The course aims to provide the knowledge and skills needed to understand and interpret budgets and financial reports of public administrations.
- Prerequisites
- A basic knowledge of Business Administration and the rules of double-entry bookkeeping is very helpful.
- Teaching methods
- Lectures, practical exercises, seminars, and group work.
- Other information
- Attendance is optional but strongly recommended.
- Learning verification modality
- Written exam.
- Extended program
- Definition of public administrations. Peculiarities of public sector units in an accounitng perspective. Paradigms to interpret public sector evolution around the world. Basis of accounting: cash, modified cash, accrual. Public budgeting. Accounting harmonizazion and reporting. The IPSAS. The Italian ITAS. Peculiarities of public accounts conoslidation. Principles of public sector auditing.
- Obiettivi Agenda 2030 per lo sviluppo sostenibile
- 4; 11; 16