00195 - National Accounting

Academic Year 2011/2012

  • Docente: Jacopo Di Cocco
  • Credits: 4
  • SSD: SECS-S/03
  • Language: Italian
  • Teaching Mode: Traditional lectures
  • Campus: Bologna
  • Corso: First cycle degree programme (L) in Economics and Accounting (cod. 0896)

Learning outcomes


Course contents

Course contents

1.    What is the System of National Accounts 2008

2.    SNA and ESA

3.    The conceptual elements of the SNA

a.     Activities and transactions

b.     The institutional sectors of the economy

c.      Accounts and their corresponding economic activities

4.    The boundaries of the SNA

5.    Rules of accounting

6.    The accounts

a.     The full sequence of accounts

b.     The three sections of the sequence of accounts

                                               i.     The production account

                                             ii.     The distribution of income accounts

                                            iii.     The accumulation accounts

                                            iv.     The rest of the world accounts and links to the balance of payments

c.     Assets and liabilities

d.     Balance sheets

e.     Functional analysis

f.      Population and labour inputs tables

7.    Uses of the SNA

a.     Monitoring the behaviour of the economy

b.     Macroeconomic analysis

c.     International comparisons

8.    Links with business accounting

a.     International accounting standards

9.    Expanding the scope of the SNA

a.     The SNA and measures of welfare

10.  The integrated central framework and flexibility

a.     The central supply and use table and other input-output tables

b.     Introducing social accounting matrices

c.      Introducing satellite accounts

 

Readings/Bibliography


Teaching methods


Assessment methods


Teaching tools

The teacher utilizes slides, statistical tables on spreadsheet, statistical static and dynamic graphs, papers and manuals downloaded from specialized sites. After lessons utilized documents are uploaded in AMS-Campus, link “Materiali” on these Guide web or on University portals. For other inquiries see: http://www.unibo.it/docenti/jacopo.dicocco,   www.cib.unibo.it/dicocco/.

Links to further information

http://www.cib.unibo.it/CN.htm

Office hours

See the website of Jacopo Di Cocco