Public Accounting
Cod: 61052
Department: DCSG
ECTS: 6
Scientific area: Management
Total working hours: 156
Total contact time: 15

This course addresses the key issues associated with the normalization of public accounting, integrating this issue with the budget administration and the management accounting.

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.