Public Accounting

Recommended Prerequisites

Knowledge of Financial Accounting.

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

Public sector

I - Fundamental notions in the sphere of the State Budget

budget concepts

The budget cycle

Public revenue and expenditure

Budget Classifiers

The importance of fiscal policy

II – Standardization of Public Accounting in Portugal

III - The SNC-AP and the Conceptual Framework

IV - The Public Heritage

V - Investments

Intangible Assets

Tangible Fixed Assets

Service Concession Agreements: Grantor

VI - Budget Accounting

Framework of NCP 26 - Accounting and Budget Reporting Standard

Budget changes and modifications (income and expenditure)

Budget execution of expenditure

Revenue budget execution

VII - Income

Income from Transactions with Consideration

Income from Transactions without Consideration

VIII - Provisions, Contingent Liabilities and Contingent Assets

IX - Inventories and Agricultural Activity

X - Budgetary Framework Law

XI - Resolution of exercises.

Head Lecturer(s)

Maria da Conceição da Costa Marques

Assessment Methods

Assessment
Frequency: 100.0%

Bibliography

Carvalho, João Carvalho et al. (2017). Contabilidade Orçamental Pública de acordo com o SNC-AP. Áreas Editora.

Custódio, Célia; Viana, Carla (2019). SNC-AP Sistema de Normalização Contabilística para as Administrações Públicas – Visão prática do SNC-AP. Almedina.

Manual de implementação do SNC-AP, versão 2 – Junho 2017 (online).

Silva, R., Góis, C. e Marques, M.C.C. (2021). SNC-AP: Prestação de Contas na Administração Pública, Almedina, ISBN: 9789724096841

Nunes, Alberto Velez et al. (2019). O Sistema de Normalização Contabilística: Administrações Contabilísticas: Teoria e Prática, 2.ª edição. Almedina.