Publication in the Diário da República: Despacho n.º 9750/2021 - 06/10/2021
6 ECTS; 2º Ano, 1º Semestre, 56,0 TP + 14,0 OT , Cód. 602918.
Lecturer
- Arlindo José Bernardo Dinis (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
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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
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 headings 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)
- NCP 1 - Structure and Content of Financial Statements
- NCP 2 - Accounting Policies, Changes in Accounting Estimates and Errors
- NCP 3 - Intangible Assets
- NCP 4 - Service Concession Agreements: Grantor
- NCP 5 - Tangible Fixed Assets
- NCP 6 - Rentals
- NCP 7 - Costs of Loans Obtained
- NCP 8 - Investment Properties
- NCP 9 - Asset Impairment
- NCP 10 - Inventories
- NCP 11 - Agriculture
- NCP 12 - Construction Contracts
- NCP 13 - Revenue from Transactions with Consideration
- NCP 14 - Revenue from Transactions without Consideration
- NCP 15 - Provisions, Contingent Liabilities and Contingent Assets
- NCP 16 - Effects of Changes in Exchange Rates
- NCP 17 - Events After the Reporting Date
- NCP 18 - Financial Instruments
- NCP 19 - Employee Benefits
- NCP 20 - Related Party Disclosures
- NCP 21 - Separate Financial Statements
- NCP 22 - Consolidated Financial Statements
- NCP 23 - Investments in Associates and Joint Ventures
- NCP 24 - Joint Agreements
- NCP 25 - Reporting by Segments
- NCP 26 - Accounting and Budgetary Reporting
- NCP 27 - Management Accounting
Within the scope of the SDGs and given the scope of the UC we will have:
SDG1 No poverty;
SDG4 Quality education;
SDG8 Decent work and economic growth;
SDG10 Reduction of inequalities;
SDG 15 Peace, Justice and strong institutions.
Evaluation Methodology
Assessment:
Continuous assessment consisting of 3 tests and an individual assignment, with the final grade determined by the simple average of the 4 assessment moments.
Examination and Appeal Exams.
Responses in evaluation that are not and/or unduly justified with the respective legal basis will not be considered.
Bibliography
- Caiado, A. (2017). Contabilidade Orçamental Pública. COIMBRA: Áreas Editora
- RIBEIRO, P. (2016). Sistema de Normalização Contabilística para as Administrações Públicas. (Vol. -). (pp. ---). -: Vida Económica, janeiro de 2016
Teaching Method
Expository method.
Software used in class
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