1. Financial Accounting

2. Budget Accounting

3. Management Accounting

4. Public Entities

• Know the reporting and conceptual structure applicable to the public sector;

• Understand the structure of accounts that integrates budgetary and financial accounting;

• Know the records associated with the phases inherent to budget accounting;

• Know the accounting records of the main cycles of asset accounting and their interactions with budget accounting;

• Know the structure inherent to the requirements of management accounting in the public sector framework;

• Understand the reporting structure applicable to the public sector.

1. The SNC – AP: organization, scope of application and accounting subsystems

2. The Budget and the main concepts of Budget Accounting; Class 0

3. Financial Accounting – framework, the main NCP and respective accounting procedures

4. Budgetary and financial statements and disclosures: reporting structure

5. Management Accounting – NCP 27

BIBLIOGRAPHY (MANDATORY)

 Decreto-Lei nº 192/2015 de 11 de setembro (Diário da República, 1ª série, nº 178).

 Viana, L., Rodrigues, L., & Nunes, A. (2023). O Sistema de Normalização Contabilística - Administrações Públicas - Teoria e Prática. 2.ª ed. Lisboa: Almedina

BIBLIOGRAPHY (OPTIONAL)

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

E-learning

Continuous assessment is privileged: 2 digital written documents (e-folios) during the semester (40%) and a presence-based final exam (p-folio) in the end of the semester (60%).

In due time, students can alternatively choose to perform one final presence-based exam (100%).

Previous knowledge of Financial Accounting and of Management Accounting is a prerequisite for the adequate comprehension of this course unit.