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Auditoria e Fiscalidade

Public and Bank Accounting

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4 ECTS; 2º Ano, 1º Semestre, 45,0 TP , Cód. 963838.

Lecturer

(1) Docente Responsável
(2) Docente que lecciona

Prerequisites
Not applicable.

Objectives
Public Accounting: understand the role and use of different forms of accounting in the public services covered by the financial administration reform. Bank Accounting: the accounting principles and valuation criteria of Instruction 23/2004.

Program
Public Accounting: General Government and State Business Sector; Fundamental differences in terms of accounting.

Bank Accounting:
Standards and accounting principles; Definitions and concepts; scope of the accounts; Valuation criteria; Accounting elements; Accountability documents; Specific accountability rules; Major warnings and instructions of the Bank of Portugal.

Evaluation Methodology
Assessment: mid-term test and exams (regular and supplementary).

Bibliography

Teaching Method
Lectures

Software used in class

 

 

 


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