Class Public Accounting

The student must develop skills in the field of Public Accounting, with the use of the following methodologies in the teaching/learning process being planned for this purpose: The. Expository, through the presentation of fundamental theoretical concepts using examples. Participatory, through the analysis, discussion and resolution of application exercises and case studies. Active, through tests, individual forms, group work and optional exercises. Self-study, through the autonomo.

1.Introduction to Cont. public 2. Historical Synthesis of Public Accounting 3. The Standardization of Public Accounting 4.Public Sector budget accounting Financial 5. Regime of Public Administrative Sector Entities 6. Budget Expenses and Public 7. Revenues Accounting for budget execution 8. Budget Financial Statements Financial Accounting 9. Use of the main Public Accounting Standards in the registration of transactions in Financial Accounting Financial 10. Statements Accountability

In the resolution of the practical exercises, the digital transformation in accounting will be addressed.

Bibliografia principal (Referenciação APA):

Lei n.º Lei 151/2015, de 11 de Setembro, Lei de Enquadramento Orçamental. Decreto-Lei n.º 26/2002, de 14/02 Classificador Económico das Despesas e Receitas Públicas e estrutura de classificação orgânica; Decreto-Lei 192/2015, 11 de Setembro, Sistema de Normalização Contabilistíco para as Administrações Públicas; 8/90, Diário da República I Série, de 20 de Fevereiro,

Bases de Contabilidade Pública. Pereira, Paulo Trigo; Afonso, António; Arcanjo Manuela; Santos, José Carlos Gomes;

ECONOMIA E FINANÇAS PÚBLICAS, 2016, Editor: Escolar Editora. Carvalho João; Silveira Olga; Caiado Pires;Simões Victor; Contabilidade Orçamental Pública, 2017, Áreas Editora.