CONTABILITÀ PUBBLICA

Title of the course: Public Accounting

The student will acquire knowledge of the complex accounting system of public administrations, taking into account the profound process of accounting change that has characterized these entities. After having identified the purposes and organizational context of public organizations, the study of the discipline will be aimed at understanding the technical-accounting tools connected to the different logic of financial accounting and economic-patrimonial accounting and the logic of accounting documents with the aim of identifying processes aimed at improving the efficiency, effectiveness and cost-effectiveness of management. The study will allow students to know and interpret the main planning documents, including the Single Planning Document, the three-year Budget, the Executive management plan, the Integrated activity and organization plan, and those prepared during reporting (Financial Statement,  Income statement and Balance sheet).

Applying knowledge and understanding: The course aims to develop technical skills and theoretical and practical competences that will enable students to know and acquire logic of the planning accounting documents and statements in the context of local authorities. 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 teaching program is divided into 3 parts (attributable to the three macro-areas: study context and accounting systems - planning phase - reporting) and contains the accounting tools and methodologies in order to acquire the keys to reading and interpretation of the accounting and budget system of public companies from the planning phase to the reporting phase with specific reference to the local authorities context.

The course is delivered through lessons (each lesson will be two hours and the last lesson will be three hours, in total 63 hours), exercises and testimonials from professionals.

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 Single Planning Document; The programming activity and the Budget. The Executive Management Plan. Integrated activity and organization plan. The  balance sheet.  The administration result.  The Financial Statement and the Income statement. The book-keeping entries. The cash accounting and the accrual accounting and their integration.

The examination of the discipline aims to evaluate the achievement of the training objectives on the basis of the contents expressed in the Syllabus of the discipline and is carried out through an oral examination with the simultaneous resolution of written exercises (maximum two exercises) in the sessions foreseen by the official exam calendar. The outcome of the exam is expressed in thirtieths.

Evaluation criteria:

The evaluation of the oral exam focuses on the following criteria: relevance of the answers to the questions asked (evaluation of the degree of knowledge and understanding of the topic), quality of the contents (evaluation of the degree of analysis, synthesis and presentation of the topics), ability to connection between the parts of the program (evaluation of the degree of use of relevant links and references), ability to report examples, technical language and expressive ability.

For attending students there is a final written test (unique for each academic year lasting a maximum of 3 hours) after the end of the lessons, on a date close to the first official exam session  which aims to verify the achievement of the educational objectives. This final written test is based on the topics covered during the classroom lessons and the methods and structure will be communicated and described, also through classroom simulations, during the lessons. The positive outcome of the final written test reserved for attending students (expressed in thirtieths and communicated through a notice on the DEI -CdL in EMTT- Teacher Notices website) will result in passing the discipline exam after viewing and discussing the written assignment on the date communicated in the same Teacher Notice and which in any case does not compromise the outcome of the written test. The attending student who has not taken the final  exam for attending students will be able to regularly take the exam according to the above methods in one of the sessions scheduled in the official calendar.

- Final written test structure for attending students: n. 15 multiple choice questions (answer part), n. 2 application exercises (application part), n. 2 descriptive questions on the topics covered (descriptive part).

- Assessment methods of the final written test for attending students:

The evaluation of the final written test for attending students will be overall and does not provide specific measures for the different parts and will be based on: presence of at least 50% of the correct  solutions and answers for each part, completeness and depth of the requested topics, technical language used, degree of critical analysis, form, clarity, order and accuracy.

Equal opportunities guarantee: in compliance with current legislation, students can request a personal interview to plan any compensatory and/or dispensatory measures based on the educational objectives and the indications of the CInAP contact person.

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.