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Advisor(s)
Abstract(s)
O presente documento desenvolve o plano de ensino de uma Unidade Curricular (UC) na área da Gestão designada Contabilidade Pública, apresentado na Universidade Europeia, com vista à obtenção do título académico de Agregado em Gestão, de acordo a alínea b) do número 2, do artigo 8.º do Decreto-Lei n.º 239/2007, de 19 de junho, e cumprindo o disposto no ponto 2.1., do artigo 4º, do Regulamento Reg-O17/V00, Regulamento e Procedimentos das Provas de Agregação da Universidade Europeia, de 18 de março de 2019.
Este relatório visa apresentar os (i) objetivos de aprendizagem, os (ii) conteúdos programáticos, as (iii) metodologias de ensino, o (iv) processo de avaliação de competências e (v) a bibliografia principal e demais recursos da UC Contabilidade Pública, como unidade lecionada no âmbito do ramo em Contabilidade Sectoriais da Licenciatura em Contabilidade – Online, ministrada
na modalidade de Ensino a Distância (EaD).
Esta UC trata o Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP), um dos normativos considerados relevantes no âmbito do Perfil de Formação do Contabilista Certificado pela Ordem dos Contabilistas Certificados (OCC). Deste modo, esta UC contribui de forma significativa para os objetivos da licenciatura, ao permitir que os alunos adquiram conhecimentos e competências em matérias de normalização contabilística das administrações públicas.
This document develops the teaching plan of a Curricular Unit (CU) in the Management area called Public Sector Accounting, presented at the European University, to obtain the academic title of Aggregate in Management, in accordance with paragraph b) of number 2, of article 8 of Decree-Law 239/2007, June 19, and complying with the provisions of point 2.1., of article 4, of Regulation Reg-O17/V00, Regulation and Procedures for the Aggregation Proofs of the European University, of March 18, 2019. This report aims to present the (i) learning objectives, the (ii) syllabus contents, the (iii) teaching methodologies, the (iv) competence assessment process and (v) the main bibliography and other resources of the CU Public Sector Accounting, as a unit taught within the branch in Sectoral Accounting of the Undergraduate Programme in Accountancy – Online, taught in the modality of E-Learning (EaD). This CU taught the Accounting Standardization System for Public Administrations (SNC-AP), one of the relevant standards considered within the scope of the Training Profile of the Certified Accountant by the Order of Certified Accountants (OCC). Therefore, this CU contributes significantly to the objectives of the undergraduate programme, by allowing students to acquire knowledge and skills in matters of accounting standardization of public administrations.
This document develops the teaching plan of a Curricular Unit (CU) in the Management area called Public Sector Accounting, presented at the European University, to obtain the academic title of Aggregate in Management, in accordance with paragraph b) of number 2, of article 8 of Decree-Law 239/2007, June 19, and complying with the provisions of point 2.1., of article 4, of Regulation Reg-O17/V00, Regulation and Procedures for the Aggregation Proofs of the European University, of March 18, 2019. This report aims to present the (i) learning objectives, the (ii) syllabus contents, the (iii) teaching methodologies, the (iv) competence assessment process and (v) the main bibliography and other resources of the CU Public Sector Accounting, as a unit taught within the branch in Sectoral Accounting of the Undergraduate Programme in Accountancy – Online, taught in the modality of E-Learning (EaD). This CU taught the Accounting Standardization System for Public Administrations (SNC-AP), one of the relevant standards considered within the scope of the Training Profile of the Certified Accountant by the Order of Certified Accountants (OCC). Therefore, this CU contributes significantly to the objectives of the undergraduate programme, by allowing students to acquire knowledge and skills in matters of accounting standardization of public administrations.
Description
Keywords
Gestão Ensino a distância Contabilidade pública SNC-AP