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Official Plan of Public Accounting (Basic)
POCP - Plano Oficial de Contabilidade Pública (Básico)

Scientific Coordination

Prof. Dr. António Pires Caiado

Executive Director

Prof. Dr. Jorge Romero Monteiro

Introduction

In this course we would like to ensure the development of knowledge and competencies of students in managerial positions, which demands a culture of professional Public Administration. This course, therefore, enhances quality in public services and hones technical capabilities of current and future leaders, whose leadership capability is recognised for Modern Public Management.

Objectives

The specialisation Course of POCP - Plano Oficial de Contabilidade Pública (Básico) has the objective to provide students with the necessary knowledge of the functioning of the Public Accounting System so that those who are responsible for its implementation are able to:
• Design a plan for Internal control
• Implement a system of Budget Accounting 
• Draw accounts statements from  facts sheets and budgets
• Prepare provisional documents and Statements of Accounts

Access

Technical personnel and executives of The Financial Institute for Regional Development (Instituto Financeiro para o Desenvolvimento Regional). 

 

Plan of Studies
Course POCP Basic
Discipline Professor Hours Credits
Financial Activity in Public Administration 2
Central Administration Budgeting 2
Official Plan of Public Accounting - POCP Prof. Doutor Pires caiado e Mestre Olga Silveira 10 3
Systems of Budget Accounting, Accrual Accounting & Cost Accounting 4
Statements of Accounts 2
TOTAL 20 3

Programme Content

Financial Activity in Public Administration

Professors: Prof. Dr. Pires Caiado & Prof. Olga Silveira

Programme

•Introduction to Fundamental Concepts: Structure of the Public Sector

•Public Accounting Reforms: Principal alterations

•Classification of State Revenues

•Classification of State Expenditure

Public Administration Budgeting

Professors: Prof. Dr. Pires Caiado & Prof. Olga Silveira

Programme

1. Principals & Rules of Budgeting

2. Drafting a Budget

 

Official Plan of Public Accounting

Professors: Prof. Dr. Pires Caiado & Prof. Olga Silveira

Programme

1. Introduction to POCP

2. Importance and Objectives of POCP

3. Scope of POCP

4. Principal differences in relation to Company Accounting

5. Accounting Principals

6. Valuation Criteria

Systems of Budget Accounting, Accrual Accounting & Cost Accounting

Professors: Prof. Dr. Pires Caiado & Prof. Olga Silveira

Programme

1. Budgets of Expenditure and Revenue

2. Modifications to Budgets of Expenditure and Revenue

3. Drafting budget of expenditure

4. Drafting budget of revenue

Statements of Accounts

Professors: Prof. Dr. Pires Caiado & Prof. Olga Silveira

Programme

1.Financial Statements

2.Budgetary Implementation Plans

3.Annexe

4.Management Report

Teaching Staff 

Prof. Dr. Pires Caiado

•Doctorate in Management, Specialisation - Accounting

•Master’s in Management

•Graduate Degree in Finance

Prof. Olga Silveira

•Master’s in Management

•Graduate Degree in Auditing

Duration of the course

Course of Specialisation in POCP (Basic)  - 20 Contact hours

System of Assessment

On the basis of presentation of concepts and themes with extensive debate between participants.

Presentation of real practical cases which are to be resolved in class which will be a component of assessment.

Teaching Methodology

These courses use the Lecture Method to expound theoretical concepts and the Interactive Method for the resolution of practical cases.

Quantitative Limitations

Números clausulos: 30