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Public Sector Financial Accounting
Scholar Year: 2018/2019 - 2S
| Code: |
LCF20632 |
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Acronym: |
CFSP |
| Scientific Fields: |
Contabilidade |
Courses
| Acronym |
Nº of students |
Study Plan |
Curricular year |
ECTS |
Contact hours |
Total Time |
| LCF |
89 |
Study Plan 2015 |
3º |
5,5 |
60 |
148,5 |
Teaching language
Portuguese
Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)
To know the evolution of Public Accounting in Portugal;
Articulate Budget Accounting with Financial Accounting in accordance with the provisions of the SNC-AP;
To know the impact of Law no. 8/2012 - Assumption of Commitments and Payments in arrears of Public Entities, in Public Accounting;
Carry out year-end operations;
Prepare summary accounting documents.
Syllabus
1 - Accounting Framework for Public Administrations
1.1 - The Public Sector in Portugal and its Administrative Organization;
1.2 - The role of the Budget in Public Administrations;
1.3 - Historical evolution of Public Accounting in Portugal.
2 - The System of Accounting Normalization in Public Administrations (SNC-AP)
2.1 - The Multidimensional Chart of Accounts and the accounting subsystems;
2.2 - The budget cycle of revenue and expenditure and accounting subsystems;
2.3 - The subsystem of Budget Accounting and the Law of the Budgetary Framework;
2.3.1 - Opening the Budget of revenue and expenditure;
2.3.2 - Changes to the Budget of revenue and expenditure;
2.3.3 - The Budget Execution of revenue and expenditure and Law no. 8/2012 - Assumption of Commitments and Payments in Delay of Public Entities;
2.3.4 - Closure of Budget Accounting.
2.4 - The Financial Accounting Subsystem
2.4.1 - The conceptual framework of the SNC-AP;
2.4.2 - The Public Accounting Standards (NCP);
2.4.3 - Particularities of Financial Accounting in the Public Sector;
2.4.4 - Accounting records of operations, articulating the Financial Accounting with the Budget Accounting.
3 - Budget execution and the Financial Statements
3.1 - Maps of Budget Execution of Expenditure and Revenue;
3.2 - Map of Budgetary Changes in Expenditure and Revenue;
3.3 - Balance Sheet and Income Statement.
Demonstration of the syllabus coherence with the UC intended learning outcomes
Developing the following competencies:
Discuss the role of Accounting in the public sector;
Present the SNC-AP;
• To deepen skills in the field of applied accounting in Budget Accounting and Financial Accounting;
• Present the impact of the Budget Framework Law in the preparation and execution of the Budget;
• Present the impact of Law no. 8/2012 (Assumption of Commitments and Payments in arrears of Public Entities) in the budget cycle;
• Prepare the Financial Statements.
Teaching methodologies
Theoretical classes: Use of expository method, to introduce the theoretical concepts and participatory method for reflection on the contents.
Practical classes: Use of expository and participatory methods to solve exercises.
Demonstration of the teaching methodologies coherence with the curricular unit's intended learning outcomes
• Know the evolution of Public Accounting in Portugal;
• Articulate Budget Accounting with Financial Accounting in accordance with the provisions of the SNC-AP;
• Know the impact of Law no. 8/2012 - Assumption of Commitments and Payments in arrears of Public Entities, in Public Accounting;
• Carry out year-end operations;
• Prepare summary accounting documents.
Assessment methodologies and evidences
1. Continuous assessment
The assessment of knowledge consists of two written tests. (The tests have a minimum grade of 9,0 values). In the tests is allowed the consultation of an A4 sheet with sample formulas, duly identified with the name and number of Student.
Final Score = 50% 1st Test + 50% 2nd Test
If the final mark is less than 10 points, the student will have to make a final evaluation.
2. Final Evaluation
There are three epochs of final evaluation:
2.1 Normal Season | 1st season - (intended for students who did not opt for continuous assessment)
The evaluation of the normal time is constituted by: Individual Exam with a minimum grade of 10 values. In the examination is allowed the consultation of an A4 sheet properly identified (name and number of Student), with formulas and legislation.
Final Grade = 100% E
If the exam grade is less than 10, there will be no approval.
2.2 Time of Resource | 2nd season (it is intended for students who did not or did not obtain use in the normal time or in the continuous evaluation)
The evaluation system is the same as in the final evaluation of the Normal Season, where E is the examination grade of the resource period.
In the examination is allowed the consultation of an A4 sheet properly identified (name and number of Student), with formulas and legislation.
2.3 Special Season:
Individual examination being allowed the consultation of an A4 sheet with formulas and legislation, provided that, duly identified with the name and number of Student.
Oral Test - At the request of the student, an oral test may be made in the case where, not having passed the individual examination, they have a mark equal to or greater than eight values.
Bibliography
• CARVALHO, J., SILVEIRA, O., CAIADO, P., SIMÕES, V., 2017, Contabilidade Orçamental Pública, de acordo com o SNC-AP, Áreas Editora, 1ª Edição.
• CARVALHO, João; FERNANDES, Maria José; CAMÕES, Pedro; JORGE, Susana; 2015; Anuário Financeiro dos Municípios Portugueses. Ordem dos Técnicos Oficiais de Contas, Lisboa.
• Decreto-Lei nº 232/1997 de 3 de setembro – POCP.
• Decreto-Lei nº 192/2015 de 11 de setembro - SNC-AP.
• Decreto-Lei nº 98/2015 de 2 de junho – SNC.
• Decreto-lei nº 26/2002 de 14 de fevereiro – Aprovação do novo Classificador Económico.
• Lei nº 151/2015 de 11 de setembro - Lei do Enquadramento Orçamental.
• Lei nº 8 /2012 de 21 de fevereiro – Lei dos Compromissos e Pagamentos em Atraso.
• Manual de implementação do SNC-AP, versão 2, junho de 2017, Comissão de Normalização Contabilística.
• Portaria nº 218/2016 de 9 de agosto – Regime Simplificado do SNC-AP.
• RIBEIRO, Pedro Correia, 2016, Contabilidade Pública – Sistema de Normalização Contabilística para as Administrações Públicas e Regime simplificado, Vida Económica.
• TEIXEIRA, Ana Bela, PARDAL, Pedro, PICARÓ, Carla, RATO, Dina e PEREIRA, Daniela 2017; Contabilidade Financeira no Setor Público – Caderno de Exercícios; ESCE/IPS, Setúbal.
• TEIXEIRA, Ana Bela; 2017; Sebenta de Introdução à Contabilidade Orçamental; ESCE/IPS, Setúbal.
• VIANA, Luís C., RODRIGUES Lúcia Lima, NUNES, Alberto Velez, 2016, O Sistema de Normalização Contabilística - Administrações Públicas - Teoria e Prática, Livraria Almedina.
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