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IPLUSO 18167

Public Accounting

Accounting and Management
  • ApresentaçãoPresentation
    At a time of changes and restructuring of the accounting system of Public Administrations, driven by the New Public Mangment, it is imperative to know the public accounting standards and their use, as well as the transition from the POC to the other standards of the SNC-AP. With this CU it is intended to acquire competences for the exercise of functions in the area of accounting, with a view to specializing public administration.
  • ProgramaProgramme
    Program: 1. Public Sector Structure; 2. LEO and Public Sector Accounting system; 3. SNC-AP; 4. NCP 26 - Accounting and Budget Reporting; 5. NCP 1 to 25 - Financial Accounting; 6. NCP 27 - Management Accounting.
  • ObjectivosObjectives
    This UC aims to promote the assimilation of knowledge and the acquisition of the competences that are listed: 1. Recognize the composition of the Public Sector and public administrations, including their subsectors; 2. Know the accounting system of the State, in particular of the public administration (SNC-AP); 3. Understand the articulation of different public accounting standards (NCPs) and their budget accounting, financial accounting and management accounting subsystems; 4. Execute budgetary and financial accounting operations; 5. Prepare the elements for public administration accountability.
  • BibliografiaBibliography
    Carneiro, A. de F. (2022). Contabilidade pública, gestão pública e terceiro setor. In Contabilidade pública, gestão pública e terceiro setor . https://doi.org/10.22533/at.ed.070221103 Carvalho, J., Silveira, O., Caiado, P., & Simões, V. (2017). Contabilidade Orçamental Pública de acordo com o SNC-AP. In  Contabilidade Orçamental Pública de acordo com o SNC-AP Contabilística Administrações Públicas (SNC AP). Comité de Normalização Contabilística Público ? CNCP . Slomski, V. (2013). Manual de Contabilidade Pública. Ipca-Gp .
  • MetodologiaMethodology
    It is intended that students combine theoretical knowledge with the practical application of the concepts learned. Thus, the teaching methodology is based on the following vectors: 1) Exposition of themes with exemplary framework providing a participatory intervention of students; 2) Resolution of cases of practical application, in group or individually, with presentation and / or collective resolution; 3) Research and individual study for class preparation or case resolution. The acquisition of knowledge will be measured through two tests, with the following weighting coefficients: - Test - 40%; - Test - 60%;  - Attendance and participation - 10%.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não