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