Accounting for Healthcare Organisations

Health Care Services Management
4 ECTS; 2º Ano, 2º Semestre, 45,0 TP

Lecturer
- Carla Maria Freitas dos Santos Joaquim

Prerequisites
Not applicable.

Objectives
The students should gain critical skills on the analyis of accounting on health units (POCP and POCMS)and its articulation, be able aware of the need for accounting in healthcare units and be familiar with budgetary and accrual accounting.

Program
The Public Accounts, Concepts;
The Official Plan of Public Accounts (POCP and POCMS):
- Entities that must comply with POCP and POCMS;
- Objectives of POCP and POCMS;
- Structure of POCP and POCMS;
- Comparing POCP/CNS/POCMS;
- Accounting principles adopted by the POCP and POCMS;
- Budgetary Control Accounts
- Accrual Accounting

Evaluation Methodology
Written open-book test or final exam for the students who didn't achieve the minimum mark of 10/20.
Students who obtained a mark higher than 16/20, either in the test or final in the exam, are required to take an oral exam.

Bibliography
- BORGES, A. (2010). ELEMENTOS CONTABILIDADE GERAL. (Vol. 1). LISBOA: AREAS EDITORA

Method of interaction
Lectures supported with audiovisual resources and practical classes focused on problem-solving.

Software used in class