Public and Banking Accounting

Accounting, Publication in the Diário da República - Despacho nº 13772/2014 - 12/11/2014

4 ECTS; 2º Ano, 1º Semestre, 45,0 TP

Lecturer
- Arlindo José Bernardo Dinis

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 23/2017.

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: 2 mid-term test, exam and re-sit .

Bibliography
- Santos, J. (2007). Contabilidade de Seguros. (Vol. -). (pp. ---). -: Quid Juris
- CAIADO, A. (2011). ; Bancos – Normativos, Contabilidade e Gestão . (Vol. -). (pp. ---). -: ALMEDINA
- António C. Pires , C. (2017). Contabilidade Pública. (Vol. -). (pp. ---). -: Áreas Editora
- PORTUGAL, B. (0). PLANO CONTAS. Acedido em 1 de outubro de 2020 em https://www.bportugal.pt/sites/default/files/anexos/documentos-relacionados/plano_de_contas_do_banco_de_portugal.pdf
- Ipsasb, I. (0). INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BOARD. Acedido em 30 de setembro de 2020 em https://www.ipsasb.org/

Method of interaction
Lectures using traditional teaching methods.

Software used in class