Contabilidade Pública

N/A

This course uses the following teaching methodologies:

1) Verbal Methodologies (saying), using the following pedagogical resources: Exposition, Explanation, and Dialogue;

2) Intuitive Methodologies (showing), using the following pedagogical resources: Demonstration and Audiovisuals;

3) Active Methodologies (doing), using the following pedagogical resources: Individual or group resolution of Practical Cases.

The following assessment methods are provided:

1) Assessment by attendance, comprising two individual written tests.

2) Assessment by exam, comprising one individual written test.

By the end of the course, each student is expected to be able to: a) Understand the structure of the public sector in Portugal

b) Understand the relationship between budgetary accounting and asset accounting within the public sector

c) Record budgetary changes and execution operations

d) Complete the main budget execution maps

e) Understand the main specificities of each sectoral plan

1 – The Public Sector in Portugal

1.1 – Delimitation and Characterization.

1.2 – Budgetary Principles and Rules.

1.3 – Autonomy Regimes.

1.4 – Budgetary Control and Oversight Mechanisms.

1.5 – General Characterization of Public Accounting. 2 – The Official Public Accounting Plan. 2.1 – Scope and Objectives.

2.2 – Accounting Principles.

2.3 – Budgetary Accounting.

2.4 – Main Procedures for Preparing, Implementing, and Modifying the Budget.

2.5 – Asset Accounting.

2.6 – Accountability.

3 – Sectoral Accounting Standardization in Portugal. 3.1 – Standardization Bodies.

3.2 – Sectoral Accounting Plans – Main Characteristics.

NAO