Teaching Methodologies
Guided discovery learning in simulation environments.
Students organise themselves into groups of two beforehand, with each group managing a virtual local authority in a simulation
environment.
In the course of their work, the local authorities will generate and receive documents that will be organised, classified and entered into an
integrated computer management system. As well as day-to-day management, students will be faced with accounting and tax challenges,
so that they can apply the theoretical knowledge they have learnt in other curricular units in practice.
Learning Results
The objectives of this course are
– To provide students with a broader approach to specific public management issues, both conceptual and practical, as well as issues
related to public sector accounting;
– To develop sensitivity to the benefits and importance of harmoniously integrating and consolidating the knowledge of the scientific areas
taught throughout the course, leading to a practical vision of their future career path;
– Understand and use specific software for public sector organisations, enabling them to produce documents for internal and external use,
as well as drawing up control and analysis charts and financial statements;
– Interpret and correctly apply the public accounting standards in force;
– Recognise the importance of analysing information for decision-making, through the preparation of the management report and other
accounting documents.
Program
I – Budget
II – Expense Processes
III- Revenue movement
IV – Patrimony
V – Tax obligations
VI – Accounting exploration
VII – Tax obligations and accountability
Internship(s)
NAO
Bibliography
Bibliografia Fundamental
CARVALHO, João Carvalho et al (2017). Contabilidade Orçamental Pública de acordo com o SNC-AP. Áreas Editora.
CRANTSCHANINOV, Tamara Ilinsky (2019). Introdução à gestão pública. São Paulo: Senac.
DIAS, Reinaldo (2017). Gestão pública: Aspectos atuais e perspectivas para atualização. São Paulo: Atlas.
Nunes, Alberto Velez et al. (2019). O Sistema de Normalização Contabilística: Administrações Contabilísticas: Teoria e Prática, 2.ª edição. Almedina.
RIBEIRO, Pedro Soutelinho Correia (2016). SNC-AP Sistema de Normalização Contabilística para as Administrações Públicas. Porto: Vida Económica.
SANTOS, Clezio Saldanha dos (2017). Introdução à Gestão Pública, 2ª Edição. São Paulo: Editora Saraiva.
Bibliografia Complementar
AIRC, SCA Documentos Previsionais Manual de Formação.
AIRC, SCA – Receita e Despesa Manual de Formação.
AIRC, SIC – Sistema de Inventário e Cadastro Patrimonial Manual de Formação.
Manual de implementação do SNC-AP, versão 2 – Junho 2017 (online)