Contabilidade Pública

Fundamental knowledge of Financial Accounting.

The following teaching methodologies are used:

1) verbal methodologies (say), using the pedagogical resources: exposure, explanation and dialogue;

2) intuitive methodologies (show), using the pedagogical resources: demonstration and audiovisual;

3) active methodologies (do), using the pedagogical resources: resolution, individual or group, of practical cases.

It is expected that by the end of the curricular unit the student is able to:

a) understand the structure of the Portuguese public sector;

b) understand the articulation of budget and financial accounting within the public sector;

c) carry out the registration of budget approval, amendment and execution operations;

d) prepare some of the main budget execution maps.

1. Public sector in Portugal

1.1. Delimitation and characterization

1.2. Budget principles and rules

1.3. Budget process

1.4. Autonomy regimes

1.5. Budget control and oversight mechanisms

2. Accounting Standardization System for Public Administrations (SNC-AP)

2.1. Scope and objectives

2.2. Conceptual structure of public financial information

2.3. Public accounting standards

2.3.1. Accounting and budget reporting. Budget preparation, amendment and execution procedures. Budget statements and procedures for closing budget accounts

2.3.2. Financial Accounting 

2.3.3. Management Accounting

2.4. Accountability

3. Simplified system of SNC-AP

3.1. Public Accounting Standard – Small Entities

3.2. Accountability

1. The approval in the curricular unit can be obtained by two processes:

a) Continuous evaluation, consisting of five tests:

(1) The first four tests can take place with or whithout a schedule, being carried out during the class period and with consultation of authorized legislation; only the three best grades are considered for the final classification, with an individual weighting of 25% in the final grade;

(2) The fifth test will be carried out in the last class of the curricular unit and has a weighting of 25% in the final grade; only allows consultation of authorized legislation;

(4) All tests focus on the contents taught until the week preceding its realization;

(5) For approval, the weighting of the four tests must result in a minimum score of 9,5 values and no minimum score is required in any test.

b) Evaluation by exam, which consists of an exam on the entire program of the curricular unit, to be carried out in periods: normal, appeal, special and/or extraordinary, which may to be defined by legally and statutory competent bodies, with a minimum classification of 9,5 values for approval.

2. All referred classifications are reported on a scale from zero (0) to twenty (20) values.

3. Omissions and doubts regarding interpretation will be resolved in accordance with the Academic Regulation of the First Cycle of Studies of Escola Superior de Tecnologia e Gestão de Oliveira do Hospital and / or in accordance with the Academic Regulation of the First Cycle of Studies of Instituto Politécnico de Coimbra.

NAO