Class Public Accounting

The student must develop skills in the field of Public Accounting, with the use of the following methodologies in the teaching/learning process being planned for this purpose: The. Expository, through the presentation of fundamental theoretical concepts using examples. Participatory, through the analysis, discussion and resolution of application exercises and case studies. Active, through tests, individual forms, group work and optional exercises. Self-study, through the autonomo.

Not applicable

1. Introduction to Cont. public 2. Historical Synthesis of Public Accounting 3. The Standardization of Public Accounting 4. Public Sector budget accounting Financial 5. Regime of Public Administrative Sector Entities 6. Budget Expenses and Public 7. Revenues Accounting for budget execution 8. Budget Financial Statements Financial Accounting 9. Use of the main Public Accounting Standards in the registration of transactions in Financial Accounting Financial 10. Statements Accountability

The theory will be continuously followed up with practical cases and demonstration in a computer application system.

Lei n.o 151/2015, de 11 de setembro, Lei de Enquadramento Orçamental. Decreto-Lei n.o 26/2002, de 14/02, Classificador Econômico das Despesas e Receitas Públicas e estrutura de classificação orgânica; Decreto-Lei 192/2015, de 11 de setembro, Sistema de Normalização Contabilistica para as Administrações Públicas; Lei 8/90, Diário da República, I Série, de 20 de fevereiro.