| Code |
15534
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| Year |
1
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| Semester |
S2
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| ECTS Credits |
6
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| Workload |
OT(15H)/TP(30H)
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| Scientific area |
Accounting
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|
Entry requirements |
Students should know some basic concepts of public accounting and public accounting standardization
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Learning outcomes |
The Public Administration is facing new requirements imposed by the new reality as a result of a deeper knowledge of the different stakeholders.
The Public Accounting course unit has the following learning goals:
• Providetheacquisitionofskillsintheimplementationofaccountingand financial systems in public entities;
• Provide students with a solid background in accounting and public management;
• ThestructuringofPublicAccounting,inthedifferentpublicservices, framed in the reform of the State's financial administration.
• To present the Public Accounting standards and the structure and functioning of the accounts of the Accounting Standardization System in Public Administration (SNC-AP).
• Knowledge of the budget preparation process.
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Syllabus |
The curricular unit of Public Accounting has the following syllabus:
1. Definition of the goals and scope of Public Finance
2. Analysis and definition of the Public Sector in Portugal
3. Historical evolution of Public Accounting
4. National and international accounting standards applicable to the Public Sector
5. The Accounting Standardization System for Public Administrations - SNC-AP
6. Law on Commitments and Late Payments. 7. Budgetary Framework Law.
8. Resolution of practical exercises.
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Main Bibliography |
Comissão de Normalização Contabilística (2017). Sistema de Normalização Contabilística para as Administrações Púbicas: Manual de Implementação, Versão 2. Documento disponível em: http://www.cnc.min-financas.pt/pdf/SNC_AP/MANUAL%20DE%20IMPLEMENTACAO_SNC_AP_Versao2_HomologadoSEO.pdf.
Decreto-Lei n.º 192/2015, de 11 de setembro. Sistema de Normalização Contabilística da Administração Pública. Diário da República n.º 178/2015, Série I de 2015-09-11. Ministério das Finanças. Lisboa.
Lei n.º 151/2015, de 11 de setembro, Lei de Enquadramento Orçamental. Diário da República n.º 178/2015, Série I de 2015-09-11. Assembleia da República. Lisboa.
Lei n.º 8/2012, de 21 de fevereiro, Lei dos Compromissos e Pagamentos em atraso. Diário da República n.º 37/2012, Série I de 2012-02-21. Assembleia da República. Lisboa.
Sarmento, J. M. (2016). A Nova Lei de Enquadramento Orçamental. Almedina, Coimbra.
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Teaching Methodologies and Assessment Criteria |
The teaching methodology will be based on a theoretical and practical approach, providing a basic reference framework, through the expository method.
In addition to the defined methodology, from a perspective of practical application, there will be an analysis of cases and the resolution of exercises.
The assessment will be distributed as follows: A written test and an individual assignment with a weighting of 40% and 60%, respectively.
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Language |
Portuguese. Tutorial support is available in English.
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