Part of this Programme
Accounting, Taxation and Auditing
Level of Qualification|Semesters|ECTS
Bachelor | Semestral | 5
Year | Type of course unit | Language
3 |Mandatory |Português
Total of Working Hours | Duration of Contact (hours)
140 | 60
Recommended complementary curricular units
Prerequisites and co-requisites
Historical Synthesis of Public Accounting The Standardization of Public Accounting Public Sector Budget Accounting Financial Regime of Public Sector Entities Administrative Budget Public Expenditure and Revenue Accounting of Budget Execution Budget Financial Statements Financial Accounting Use of the main Public Accounting Standards in the record of transactions in Accounting Financial Statements Financial Statements.
Provide the necessary knowledge about public accounting to enable the recognition and measurement of facts and events in financial accounting and budget accounting in accordance with accounting and legal standards and the preparation and presentation of the main financial statements. Analysis of Portuguese standards (Accounting Standardization System for Public Administrations)
Knowledge, abilities and skills to be acquired
Provide the necessary knowledge about public accounting to enable the recognition and measurement of facts and events in financial accounting and budget accounting in accordance with accounting and legal standards and the preparation and presentation of the main financial statements. Analysis of Portuguese standards (Accounting Standardization System for Public Administrations).
Teaching methodologies and assessment
In the course of the classes the student should develop competences in accordance with the aforementioned objectives, with the use of the following methodologies in the teaching / learning process being foreseen: a. Expositive, through the presentation of the fundamental theoretical concepts with recourse to exemplifications. B. Participatory, through the analysis, discussion and resolution of application exercises and case studies. W. It activates, through tests, individual records, group work and optional exercises. d. Self-study, through the student's autonomous work. Assessment Students can choose between two forms of assessment: 1. Continuous assessment: a. Participation b. Group Work and Individual Files c. 1st Test d. 2nd Test 2. Assessment by final exam: a. Exam
Lei n.º 8/90, Diário da República I Série, de 20 de Fevereiro, Bases de Contabilidade Pública.
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;
Pereira, Paulo Trigo; Afonso, António; Arcanjo Manuela; Santos, José Carlos Gomes; ECONOMIA E FINANÇAS PÚBLICAS, 2016, Editor: Escolar Editora.
Santos J. Albano, Finanças Públicas, INA - Instituto Nacional de Administração Pública.