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
At the end of the course, students must understand the activities carried out by the public sector and the non-profit sector, as well as understand their legal, regulatory and accounting framework.
Allow students to understand the financial statements of a non-business organization.
Program
Conceptual Framework
Chart of Accounts and Framework Notes for Non-Profit Sector Entities (ESNL)
ESNL Financial Statement Templates
Accounting and financial reporting standard for ESNL
Accounting Standardization System for Public Administrations
Conceptual Structure of Public Financial Information
- Objectives and users of general purpose financial statements
- Qualitative characteristics
- Reporting entity
- Elements of financial statements
- Recognition of elements of financial statements
- Measurement of elements of financial statements
Multidimensional Chart of Accounts and Framework Notes
- Introduction
- Account summary table
- Account codes
- Correspondence table between budget lines and PCM accounts
- Correspondence Table between the PCM and the National Accounts Classifier (SEC 2010)
- Complementary classifier 1 - Entities
- Complementary classifier 2 - Registration and useful lives of tangible and intangible fixed assets and investment properties
Public Accounting Standards (NCP)
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
Not applicable
