Study-unit Technique and ethics of the accounting profession
| Course name | Economics and management of sustainable development |
|---|---|
| Study-unit Code | A003029 |
| Location | TERNI |
| Curriculum | Comune a tutti i curricula |
| Lecturer | Alessandro Montrone |
| Lecturers |
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| Hours |
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| CFU | 6 |
| Course Regulation | Coorte 2023 |
| Supplied | 2024/25 |
| Learning activities | Caratterizzante |
| Area | Aziendale |
| Sector | SECS-P/07 |
| Type of study-unit | Opzionale (Optional) |
| Type of learning activities | Attività formativa monodisciplinare |
| Language of instruction | Italian |
| Contents | The course, in the first part, deals with the keeping of accounts and the preparation of financial statements of local authorities. The second part is dedicated to the professional technique, which manages the data relating to tax returns and extraordinary transactions and the preparation of the related financial statements. |
| Reference texts | - AA.VV., Economia aziendale. Istituzioni (a cura di A. Montrone – A. Ricciardi – F. Rubino), FrancoAngeli, Milano, 2019, cap. 3. - E. Anessi Pessina - E. Cantù, Contabilità e bilancio negli enti locali, Egea Tools, Milano, 2007. - A. Montrone - A. Musaio (a cura di), CAPITALE E OPERAZIONI STRAORDINARIE. LA COSTITUZIONE, I PROCESSI EVOLUTIVI E LA FASE TERMINALE DELL’IMPRESA, Mc Graw-Hill, Milano, 2009. |
| Educational objectives | Prepare the student for the management of corporate data both in the context of local public authorities and in the preparation of tax returns and extraordinary transactions. |
| Prerequisites | Having attended the previous courses of the SSD SECS-P / 07 Business Economics. |
| Teaching methods | Frontal lesson and development of business cases. |
| Learning verification modality | Written test and oral exam |
| Extended program | Part 1 - Accounting and financial statements in Local Authorities - Public entities: an introductory framework - Financial planning and budget - Budget of Local Authorities - Budget management: revenues and expenditures, changes, safeguarding of balances and settlement - The financial statement - The outsourcing of public services and the Local Authority Group. The consolidated financial statements of the Local Authority - Auditing of accounts in Local Authorities Part 2 - Professional technique - from thefinancial statements to the tax return - the evaluation of companies - the sale of companies - the merger - the demerger and the spin-off - the transformation - the voluntary liquidation - the forced liquidation |