Accounting and Financial Management in School Organizations

Recommended Prerequisites

NA

Teaching Methods

Classes follow a theoretical-practical approach. Given the nature of the subjects to be covered, most of the classes will involve a theoretical exposition of the syllabus, accompanied, whenever justified, by appropriate illustrations and examples, following practical application exercises solved by the students under the guidance of the teacher. Some classes will involve application cases of more comprehensive cases of a practical and real nature.

Learning Outcomes

To interpret the accounting information contained in the budgets of School Organizations according to the basic principles that support their preparation. To learn how to prepare a Budget, a Multi-Year Plan of Activities and an Activities Report. To know the procedures and accounting techniques especially associated with budgetary accounting in School Organizations. To know the accountability instruments and disclosure of accounting information. To known the importance of Financial Reporting and the reporting requirements in terms of auditing in the public sector (internal control and external control).

Work Placement(s)

No

Syllabus

1. Legal framework of accounting in Public Administration

1.1. Introduction

1.2. Types of public entities

1..3. accounting information systems

 

2. The Accounting Standardization System for Public Administrations (SNC-AP)

2.1. General description of the SNC-AP.

2.2. Budget accounting.

2.3. Financial accounting.

2.4. Management accounting.

 

3. Public management indicators

3.1. Concept and utility of public management indicators

3.2. Typology of indicators.

3.3. Economic and financial analysis.

3.4. Financial and non-financial reporting.

 

4. Control and audit in the public sector

4.1. Internal control.

4.2. External control.

Assessment Methods

Assessment
Periodic or by final exam as given in the course information: 100.0%

Bibliography

Almeida, Filipe (editor) (2016), Introdução à Gestão das Organizações. 4ª edição. Escolar Editora.

Carvalho, J., Silveira, O., Caiado, P. & Simões, V. (2017). Contabilidade Orçamental Pública de acordo com o SNC-AP, Lisboa: Áreas Editora.

Cruz, I., Pimentel, L., & Jorge, S. (2021). Aplicações de Contabilidade Financeira: enquadramento teórico e casos práticos. Coimbra: Edições Almedina, 2ª edição.

Fernandes, C., Vieira, E., Neiva, J. & Peguinho, C. (2022). Análise Financeira - Teoria e Prática - Aplicação no âmbito do SNC (6ª Edição revista e atulizada). Edições Sílabo.

International Public Setor Accounting Standard Board . IPSASB (2015). Reporting Servive Performance Information. Recommended Practice Guideline 3.

Ribeiro, p. (2016). SNC-AP Sistema de Normalização Contabilística para as Administrações Públicas, vida económica, Porto.