Public and Bank Accounting

Auditing and Taxation
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 23/2004.

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

Method of interaction
Lectures

Software used in class