Abstract
The integrated information system is an IT and information structure that includes financial reporting and management control analysis. This system requires that each accounting item is linked to every other object. In the integrated information system, it is also necessary that each item has a unique meaning. Therefore, it is impossible to have several implications or several accounting items with special meanings. The reclassification of the balance sheet in an integrated information system requires the adoption of an extraordinarily complete and exhaustive scheme. All this is indispensable for implementing a balance sheet/budget analysis that can be useful to company management for the implementation of a decision-making process that maximises management and decision-making efficiency and effectiveness. The correct reclassification of all balance sheet and financial items sometimes requires reasoning that does not always appear linear and straightforward. For this reason, in the following pages, we will analyse the balance sheet items that, in general, are the precursors of reclassification errors that can invalidate the entire analysis of the balance sheet and the balance sheet budget.