Curricular Unit:			Code:
Accounting of the Public Sector			870CSP
Year:	Level:	Course:	Credits:
3	Undergraduate	Commercial Management and Accounting	6 ects
Learning Period:		Language of Instruction:	Total Hours:
		Portuguese/English	78
Learning Outcomes of the Curricular Unit:
-Familiarize students with the need and information objectives of public entities. -Know the specifics of public entities. -Know and be able to analyze the NCP-AP. -Apply the NCP-AP, in the accounting of facts related to the financial area. - Understand the importance of budget accounting. -contabilize the initial budgets and their amendments in the context of budget accounting. -Contabilize budget execution, in its different phases.
Syllabus:
The organization of the Portuguese public sector. Context of Accounting Applied to the Public Sector: Public Administration and Public Policies. Accounting standardization system for public administrations (SNC-AP): Structure and scope. Accounting subsystem: objectives and characteristics. Accounting standards of public accounting. Critical analysis and practical application of some of the norms. Subsystem of budget accounting: framework, specificities and characteristics. Accounting for initial budgets and their changes. Accounting for budget execution of revenue. Accounting for budget execution of expenditure.
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
Through the presentation of problems and critical reflection on the theoretical solutions, given the specificity of public entities, students will realize the importance of solutions and will exercise skills to be professionals capable of responding and collaborating in the best solutions for institutions, including the objectives of public service or other designs.
Teaching Methodologies (Including Evaluation):
The classes will have an expository part and a practical part, destined to the consolidation of concepts and the recreation of the business environment. The evaluation will be done continuously, through two tests and alternatively or complementarily through a final exam, complying with the general evaluation regulations.
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
The methodology used will allow the students to understand the problems involving the processes of determination and achievement of the objectives of the entities of public administrations. The solution of concrete and real problems, with the perception of the specificity of the missions of the different types of entities and will approach the students of the environment that will face in their future professional activity.
Reading:
Almeida, J.M., & Marques, M.C. (2002). A Contabilidade Pública em Portugal: da Monarquia (1761) à II República (2002). Revista Economia Global e Gestão do ISTE – Instituto Superior de Ciências do Trabalho e da Empresa, 1 (02). Fernandes, M. J. (2009). Developments in public accounting in Portugal. Revista Enfoques: Ciencia Política y Administración Pública, 11, 155-188. IPSASB - International Public Sector Accounting Standards Board (2013), Handbook of International Public Sector Accounting Pronouncements, 2012 Edition (Volume 1 and 2), New York. Pinto, A. C. e Santos, P. G. e Melo, T. J.(2013), Gestão Orçamental e Contabilidade Pública, Lisboa, ATF. Legislação: Decreto-Lei nº 192/2015 (SNC-AP) Lei nº 15/2015 (Nova Lei Execução Orçamental) Lei do enquadramento orçamental. Normas de contabilidade publica: SNC-AP. Outra legislação associada.