Publication in the Diário da República: Despacho n.º 10361/2016 - 17/08/2016
5 ECTS; 1º Ano, 2º Semestre, 30,0 TP , Cód. 392510.
Lecturer
- Arlindo José Bernardo Dinis (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
There are no formal prerequisites. Though a good knowledge of NCRF related issues would be helpful.
Objectives
On completion of the programme the students should understand the activities developed by the public sector and the not-for-profit sector as well as understand its legal and accounting framework
An overview of the financial statements of a non-business organisation.
Program
Conceptual framework
Accounts Plan
Financial statements templates
Financial accounting and reporting standards for not-for-profit organizations
Accounting Standardization System for the public sector
Conceptual framework of the Public Financial Information System
Multidimensional Accounting Plan
Public Accounting Standards
Evaluation Methodology
There are two assessment options available:
- 1 midterm test (50%);
- 1 theoretical assignment and presentation (50%).
Bibliography
- Finanças, M. (0). Aviso nº 8259/2015 de 29 de julho. Acedido em 1 de outubro de 2018 em https://dre.pt/
- Finanças, M. (0). Decreto-Lei nº 192/2015 de 11 de setembro. Acedido em 1 de outubro de 2018 em https://dre.pt/
- Finanças, M. (0). Portaria nº 189/2016. Acedido em 1 de outubro de 2018 em https://dre.pt/
- Finanças, M. (0). Portaria nº 220/2015 de 24 de julho. Acedido em 1 de outubro de 2018 em https://dre.pt/
Teaching Method
Teaching/Learning methodologies include lecturing methods, practical case solving and practical assignments on topics discussed in class.
Software used in class
