Public Accounting

Recommended Prerequisites

Normal.

Teaching Methods

The methodology of the course of Public Accounting is in accordance with the following parameters:

• Classes are theoretical and practical, performing a theoretical exposition illustrated wherever possible, with practical cases.

Shall be resolved practical exercises in each module for applying the theoretical content transmitted.   

Learning Outcomes

  The course of Public Accounting aims to:

• Provide students with a solid background in accounting.
• Develop skills in the implementation of new financial and accounting systems in the public entities.

Understand the role and the different uses of accounting in the public services covered by the reform of financial administration of the State.

Work Placement(s)

No

Syllabus

1.General Principles of Accounting Information
The importance of accounting information
Different optical Accounting
Users of public financial information
2.The Portuguese Public Sector
General Government and State Business Sector
Characteristics of the Public Sector
Definition of the Public Sector
3.The Budget Regime and the Public Accounting
The concept of budget
The Budget Framework Law The State Budget
The State Budget
The Budget Law
Decree-Law on budget execution
The financial framework of local authorities
The Law of commitments and Late Payments
4.The Financial and Administration Reform of State (RAFE)
5.Standardization of Public Accounting
The Accounting Standards System for Public Administrations (SNC-AP)
Normalizing entities: national and international
International Accounting Standards
The POC  and the Accounting Standards for public Sectors
6.Accounting Standards for Nonprofit Sector Entities – ESNL
7.Accountability
8.Practice Part
9.Resolution of practical exercises

Head Lecturer(s)

Maria da Conceição da Costa Marques

Assessment Methods

Assessment
Shall be resolved practical exercises in each module for applying the theoretical content transmitted: 100.0%

Bibliography

—  Caiado. António C.; Pinto, Ana Calado (2002). Manual do Plano Oficial de Contabilidade Pública. Áreas Editora. Lisboa.

—  Carvalho, J.B. da Costa et al (1999). Temas de Contabilidade Pública. Rei dos Livros.

—  Carvalho, João Baptista da Costa et al (2002). “Plano Oficial de Contabilidade das Autarquias Locais – Comentado”; Rei dos Livros.

—  Costa Marques, M.C. (2002). A Prestação de Contas no Sector Público. Dislivro. Lisboa

—  Franco, A.L. de Sousa (2015). Finanças Públicas e Direito Financeiro, Volume I. Almedina.

—  IFAC. Normas Internacionais de Contabilidade Para o Sector Público

—  Moreno, Carlos (2006). Finanças Públicas – Gestão, Controlo e Auditoria dos Dinheiros Públicos. UAL. Lisboa.

—  Pereira, Paulo Trigo et al (2012). Economia e Finanças Públicas. Escolar Editora.

—  Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP), aprovado pelo DL 192/2015, de 11 de setembro e legislação complementar.

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