Government Accounting

Students should know some basic concepts of accounting and  accounting standardization.

Expository method, using theoretical presentations, by the teacher and students, of the syllabus, combined with the resolution of practical notebooks, prepared in accordance with the objectives of the curricular unit.

The main objective of this course is the understanding and application, by the student, of the main concepts of the Financial Accounting system, Budget Accounting and Management Accounting of public administrations.

In this sense, this course has the following specific objectives:

• Provide training in public accounting, namely in financial accounting, budget accounting and management accounting;
• Identify the accounting standardization process pursued in the Portuguese public sector and the content of the recommended conceptual structure;
• Study some Public Accounting Standards inherent to the financial accounting system, NCP 26 – Accounting and Budget Reporting and NCP27 – Management Accounting;
• Present the concept of Public Patrimony.

In terms of acquired skills and knowledge, at the end of the semester students should be able to:

• Understand the general concepts and specific accounting designations of financial, budget and management accounting;
• Interpret the Public Administration Accounting Standardization System;
• Assimilate the notion of Public Patrimony;
• Identify the main aspects of the analyzed public accounting standards and their impact on public accounting;
• Interpret and apply the accounting treatment of the various matters covered;

I – Fundamental Notions in Public Accounting

• Portuguese public sector
• Budget and Budget Rules
• Public Revenues and Expenses

II – Standardization of Public Accounting in Portugal

The Reform of State Financial Administration (RAFE)

POCP and Sector Plans

The SNC-AP

III – The SNC-AP

3.1 Budget Accounting

NCP 26- – Accounting and Budget Reporting Standard

3.2 Financial Accounting

3.2.1 Conceptual Structure

3.2.2 Investments

3.2.2.1 Notion and classification of Public Patrimony

3.2.2.2 Tangible Fixed Assets

3.2.2.3 Intangible Assets

3.2.2.4 Service Concession Agreements: Grantor

3.2.3 Income

3.2.3.1 Income from Transactions with Consideration

3.2.3.2 Income from Transactions without Consideration

3.2.4 Provisions, Contingent Liabilities and Contingent Assets

3.2.5 Inventories and Agricultural Activity

3.3 Management Accounting

IV – Accountability in Public Administration

V- Resolution of exercises on the subjects taught

NAO

Fundamental:

Carvalho, João Carvalho et al. (2017). Contabilidade Orçamental Pública de acordo com o SNC-AP. Áreas Editora.

Custódio, Célia; Viana, Carla (2019). SNC-AP Sistema de Normalização Contabilística para as Administrações Públicas – Visão prática do SNC-AP. Almedina.

Nunes, Alberto Velez et al. (2019). O Sistema de Normalização Contabilística: Administrações Contabilísticas: Teoria e Prática, 2.ª edição. Almedina.

Pinto, Ana Calado et al. (2013). Gestão Orçamental & Contabilidade Pública. ATF Edições.

Ribeiro, Pedro Soutelinho Correia (2016). SNC-AP Sistema de Normalização Contabilística para as Administrações Públicas. Vida Económica.

Rodrigues, Ana Maria (2017). SNC-AP: Sistema de Normalização Contabilística Administrações Públicas. Almedina.

Complementary:

Manual de implementação do SNC-AP, versão 2 – Junho 2017 (online).

Pereira, Paulo Trigo et al. (2016). Economia e Finanças Públicas, 5.ª Edição Escolar Editora.