Corsi di Studio del Dipartimento di Giurisprudenza

The course aims to provide skills and tools to interpret and apply financial rules. It is inspired by the need, expressed by many, even by the Students, to foster understanding and reading of the accounting and financial documents of public bodies. This can be a valuable support for those wishing to tackle competition in public administration, where the discipline in question is almost always included in written or oral tests.

Der Kurs zielt darauf ab, Fähigkeiten und Werkzeuge zu interpretieren und anzuwenden Finanzvorschriften zu schaffen. Es wird durch die Notwendigkeit, die von vielen ausgedrückt inspiriert, auch von den Studenten, zum Verständnis und zur Lesung des Buchhaltung und Finanzdokumente von öffentlichen Einrichtungen zu fördern. Dies kann eine wertvolle Unterstützung für diejenigen, die den Wettbewerb in der öffentlichen Verwaltung, wo die Disziplin in Frage wird fast immer in schriftlichen oder mündlichen Prüfungen enthalten bewältigen.

The exam will be agreed during the course and will run through drills without evaluation and pre-final interview. This ensures that the trail offers the opportunity to attend easier to learn the concepts, tools, and the most important mechanisms of the accounting system and financial Italian.

Examination of Foreign main institutions of public finance, with examples and discussion.

The process of lectures, slides and movies with audio-video, allow students to follow more easily the content of the course, allowing them to learn the basic theoretical and practical concepts, and using only the interests of a smooth review, the texts reference indicated.

Oral. Questions and discussion of the topics covered in class. Students are urged to consult their teaching materials attached to deepen and then summarize the exam topics.

SCHEDULE 6 CFU

PART A

The public accounting and its relationship with other disciplines; public finance and constitutional principles; the sources of accounting of the state through laws and reforms over time; the state budget and financial documents related to it; the principles, requirements, surveys and economic opportunities and financial budget; competence and cash; residues; balances differential general summary; budgetary funds and mechanisms for financial coverage of the expenses; clauses "safeguard"; the deficit, the borrowing requirement and debt; the public finance measures and the limitations of sovereignty from the EU; the consolidation of public finances and the Stability Pact; public finance in the constitutional reform; the General Account and the controls of the Court of Auditors; managerial cost accounting in the budget for cost centers.

PART B

The management of the budget in its early stages of revenue and expenditure; the management of liquidity and the possibility of debt.

Profili giuridico-finanziari illustrati agli Studenti, che coinvolgono aspetti economici anche a carattere internazionale.

Legal and financial profiles illustrated Students, involving even international economic issues.

For students attending, with the possibility of pre-interview, texts 1 + 2: 
1) CE GALLO..., Accounting for State and Public Bodies, Giappichelli, Torino, ed. 2013 (up to p. 169, from p. 225 p. 291); 
2) F. Gaboardi, Reflections on the public finances ..., Giuffrè, Milan, 2013 (p. 1-30 and from p. 57 at the end). 
For students not attending, so no possibility of pre-interview, 1 text (up to p. 291) + 2 text (p. 1-30 and from p. 57 at the end).

Since this is a discipline that requires links with the economy and the law, it is recommended frequency for ease of understanding, with practical examples and commented reading of financial documents. The matter also connects to the course "Law and Economics", in which the teacherwill be from the academic to the holder. 2015/16, in C. L. of Economics and Statistics of Organizations, 9 cfu, characterizing.