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.