La contabilità a base economico patrimoniale

The aim of this chapter is to explain how and why accrual accounting is kept. The contribution has a twofold purpose: on the one hand, to illustrate to the reader the reasons why the legislator has imposed on local authorities the enlargement of the area of accounting report and, on the other hand, in what way these information needs must be met from a practical point of view. After having defined the meaning of the accrual accounting, clarified the logical and technical connection between the cash and accrual accounting records, and illustrated the operation of the accounts, the accounting books and the double entry book-keeping, the chapter deals with the three typical moments of accrual recording: the ongoing records; the economic adjustment entries and the closing and reopening entries. For each of these "groups", many practical examples and specific in-depth analyses are proposed.