Public Accounting


Public Administration, Publication in the Diário da República - Adequação/Bolonha 2007/2008

5 ECTS; 2º Ano, 2º Semestre, 45,0 TP + 15,0 OT


Knowledge of General Accounting

Students should acquire skills of analysis of public accounts and their interrelationship; become familiar with the various accounts included in the POCP; be able to identify the main differences between POC, SNC and POCP and familarise themselves with budgetary and accruals-based accounting.

1. The Public Accounting, Concepts;
2. The Official Plan for Public Accounts (POCP);
2.1 Entities required the application of POCP;
2.2 Objectives of the POCP;
2.3 Structure of the POCP;
2.4 Comparison between the POC/SNC and the POCP. Main differences;
2.5 Accounting principles adopted by the POCP;
2.6 Budgetary Control and Order Accounts
2.7 Accruals-based Accounting

Evaluation Methodology
Closed-book written test or
Exam for those students failing to reach the minimum mark of 10.
The students who have obtained more than 16, whether in the test or exam, are subject to an oral assessment to defend their mark.

- Pinto, A. e Caiado, A. (2001). Manual do Plano Oficial de Contabilidade Pública. Lisboa: Áreas Editora
- Teixeira, A. e Fernandes, M. e Carvalho, J. (2002). Plano Oficial de Contabilidade das Autarquias Locais ? Comentado. Lisboa: Rei dos Livros
- Pacheco, O. e Carvalho, J. e Caiado, A. (2007). Contabilidade Pública, Casos Práticos. Lisboa: Áreas Editora

Method of interaction
Explanatory lecture method with the help of datashow media.
Presentation and resolution of theoretical and practical exercises on real accounting cases.

Software used in class