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ACCOUNTING AND BUDGET OF LOCAL AUTHORITIES Single discipline educational activity
Course Sheet Academic Year of enrolment:
Professor and Collaborators:
Hours of classroom activity:
Prerequisites:
The student must have a basic knowledge of financial reporting and business administration. Not training obligations are requested in advance
Objectives
Contents The course aims to deepen the methods of representation of the
corporate facts of a local authority by analyzing the budget, reporting
and management records.
Extended Syllabus 1) THE EVOLUTION AND HARMONIZATION OF PUBLIC ACCOUNTING
SYSTEMS AFTER LEGISLATIVE DECREE 2011/118;
2) THE PLANNING AND PROGRAMMING TOOLS
- The Single Programming Document and its updates;
- The budget forecast and its annexes;
- The executive management plan;
2) THE ACCOUNTING RECORDS OF THE LOCAL PUBLIC COMPANY:
- the revenue and expenditure phases;
- active and passive residues;
- The FPV;
- Accounting for investment expenditure;
- Cash registers;
- The financial accounts plan;
- Economic-patrimonial accounting and the economic and financial accounting and the Economic and financial accounts plan;
3) VERIFICATION OF THE BALANCES OF MANAGEMENT DURING THE
YEAR
- the activities required by law;
- general and partial budget balances;
3) THE MANAGEMENT REPORT
- closing records and preparatory activities for the preparation of the balance sheet;
- the balance sheet account;
- the income statement;
- the capital account;
- the report on the balance sheet;
4) THE BALANCED BUDGET IN EUROPEAN AND NATIONAL LEGISLATION
- the main European provisions;
- national rules for balanced budgets;
5) THE CONSOLIDATED FINANCIAL STATEMENTS
- The "public administration" group;
- Activities for the consolidation of the group's financial statements;
- The documents of the consolidated financial statements;
6) THE READING OF THE FINANCIAL STATEMENT
- the main financial statement indicators.
Recommended Bibliography Additional teaching materials (slides, notes, articles, reports, etc.) available on the website.
Methods of Provision
Teaching Methods Lecturers and exercises on the financial statements and reports of the
institutions, educational visits.
Evaluation methods Verification of learning:
Oral test with analysis of a local authority financial statement.