
Public Sector Accounting
Code: 102101Credits: 6
| Degree programme | Type | Course |
|---|---|---|
| Accounting and Finances | OP | 4 |
Contact lecturer
- Name :
- Margarida Lopez Anton
- Email :
- margarita.lopez@uab.cat
Teaching staff
- Carme Casablancas Segura
Group languages
You can consult this information at the end of the document.
Prerequisites
It is "necessary" to have studied the subject "Basic Accounting".
Objectives
Context:
This subject is contextualized in the field of Advanced Accounting along with the Accounting and Taxation, Consolidation of Financial Statements and Audit in the second quarter of the fourth year of the Degree of Accounting and Finance.
Goals:
- Provide the necessary knowledge that will allow the student to identify and understand the issue related to the elaboration of the financial information of the Public Administrations.
- Understand the relationship between Financial Accounting (business) and Public Accounting.
- Achieve that the student knows the mechanisms of the operations of the public organisms.
- Knowing and accounting for the treatment of strictly accounting issues with other aspects of the environment of the public entities that are the ones that will make a difference between their Accounting and Business Accounting.
- Understand the concept of Budget as a basic tool in Public Accounting. Its execution, the treatment of expenditure and revenue Budgets, as well as operations that are extra-budgetary.
- The development and interpretation of annual accounts according to the Public Accounting.
Learning outcomes
- CM41 (Prepare financial statements and reports for accounting, tax, financial and organisational purposes.) Prepare financial statements and reports for accounting, tax, financial and organisational purposes.
- CM43 (Prepare technical-accounting reports for company managers to help them to make management decisions.) Prepare technical-accounting reports for company managers to help them to make management decisions.
- SM38 (Relate the elements, actions, fields, dimensions and agents making up the CSR.) Relate the elements, actions, fields, dimensions and agents making up the CSR.
Contents
Topic 1: The Nature of Public Sector.
- The Nature of government
- Governance and Public Management (state, athonomies and local).
- Purpose of Public Sector.
- Special mention to the local administration case.
Topic 2: El pressupost.
- Budgetary Processes.
- Budgetary Principles.
- Organisational and programme structures.
- The Budget Cycle.
Topic 3: Public Sector Accounting.
- Finacial Accounting: relationship between Private Sector Accounting and Public Sector Accounting.
- Purpose of Public Sector Accounting.
- The PGCP 2010 Spanish structure.
- Legal and regulatory framework.
Topic 4. Budgeting for inputs, outputs and outcomes.
- Strucutres and characteristics of expenses budget.
- Phases of execution of the expenditure and its accounting.
- The modifications of the budget and its accounting
- Structure and characteristics of the revenue budget.
- Phases of execution of the i.ncome and its accounting.
- Main non-budgetary operations.
Topic 5: Non-financial fixed assets and equity.
- Concept and classification of non-financial assets.
- Property, plant and equipment.
- Real estate investments.
- Definition of equity: assets and generated assets.
Topic 6: Indebtedness (financial liabilities).
- Indebtedness
- Debts for long-term loans.
- Debts for short-term loans. Treasury bills (non-budget).
- Particulars of indebtedness in the local administration.
- Debt volume and net savings ratio.
- Accounting of operations related to debt.
Item 7: Budgetary Control.
- Budget reporting.
- Remaining credit.
- Expenditure projects. Calculation of the affected financing.
- Remnant of treasury.
Item 8: Annual accounts.
- The balance sheet.
- The economic outturn account.
- The annual report.
- The statement of changes in equity and the statement of cash flows.
- Analysis of the annual accounts.
- Finantial, patrimonial and budgetary indicators.
Learning activities and methodology
| Title | Hours | ECTS | Learning outcomes |
|---|---|---|---|
| Tutoring of case studies | 8 | 0.32 | CM41, CM43, SM38 |
| Theoretical lessons and discussion | 32.5 | 1.3 | CM41, CM43, SM38 |
| Practical sessions and problem solving | 17 | 0.68 | CM41, CM43, SM38 |
| Study and research for information | 49.5 | 1.98 | CM41, CM43, SM38 |
| Project-based group cases | 29 | 1.16 | CM41, CM43, SM38 |
| Tutoring of case studies and workin group | 10 | 0.4 | CM41, CM43, SM38 |
The methodology teaching will be on-site, face-to-face.
The teaching methodology is based on a combination of three types of activities:
- Guided activity: theoretical and practical resolution (analysis) of cases.
- Supervised activity: consisting attending tutorials and exercises with a ruled follow-up.
- Individual autonomous activity: students' personal study (study of basic bibliography, readings, research information, etc.).
- Group autonomous activity: data search and case studies. Discussion and oral presentation of the group work.
The course uses gamification as an innovative teaching methodology and challenge-based learning.
Assessment
Continuous assessment activities
| Title | Weight | Hours | ECTS | Learning outcomes |
|---|---|---|---|---|
| Submission of oral and written Kahoots's group | 10% | 0 | 0 | CM41, CM43, SM38 |
| Submission of oral and written work | 25% | 0 | 0 | CM41, CM43, SM38 |
| Class attendance and participation | 15% | 0 | 0 | CM41, CM43, SM38 |
| Final test | 25% | 2 | 0.08 | CM41, CM43, SM38 |
| Compulsory Test | 25% | 2 | 0.08 | CM41, CM43, SM38 |
This subject does not offer the option for comprehensive evaluation.
Evaluation
The student assessment will be based on:
- Class attendance and participation (15% of the mark).
- Submission of oral and written work (25% of the mark).
- Writen work (15%). If a team member does not take part, the score for this part will not be taken into account.
- Oral defence (10%). If a team member does not attend the call, the score for this part will not be taken into account.
- Submission of oral and written Kahoots's group (10% of the mark).If a team member does not attend the call, the score for this part will not be taken into account.
- Compulsory Test, topics 1 to 4 (25% of the mark). The grade is computable if you get a score higher than 3,5 out of 10.
- Final Test, topics 5 to 8 (25% of the mark).
To pass the course the student should get her an aggregate grade not less than 4.9 out of 10. Failure to attend the final exam, the compulsory test and the group work activities will result in a non-evaluable grade.
Calendar of evaluation activities
The dates of the evaluation activities (midterm exams, exercises in the classroom, assignments, ...) will be announced wellin advance during the semester.
The date of the final exam is scheduled in the assessment calendar of theFaculty.
\"Thedates of evaluation activities cannot be modified, unless there is an exceptional and duly justified reason why an evaluation activity cannot be carried out. In this case, the degree coordinator will contact both the teaching staff and the affected student, and a new date will be scheduled within the same academic period to make up for the missed evaluation activity.\" Section 1 of Article 115. Calendar of evaluation activities (Academic Regulations UAB). Students of the Faculty of Economics and Business, who in accordance with the previous paragraph need to change an evaluation activity date must process the request by filling out an Application for exams' reschedulehttps://eformularis.uab.cat/group/deganat_feie/application-for-exams-reschedule
Grade revision process
After all grading activities have ended, students will be informed of the date and way in which the course grades will be published. Students will be also be informed of the procedure, place, date and time of grade revision following University regulations.
Retake Process
\"To be eligible toparticipate in the retake process, it is required for students to have been previously been evaluated for at least two thirds of the total evaluation activities of the subject.\" Section 3 of Article 112 ter. The recovery (UAB Academic Regulations). Additionally, it is required that the student to have achieved an average grade of the subject between 3.5 and 4.8.
The date of the retake exam will be posted in the calendar of evaluation activities of the Faculty. Students who take thisexam and pass, will get a grade of 5 for the subject. If the student does not pass the retake, the grade willremain unchanged, and hence, student will fail the course.
Irregularities in evaluation activities
In spite of other disciplinary measures deemed appropriate, and in accordance with current academic regulations, \"in the case that the student makes any irregularity that could lead to a significant variation in the grade of an evaluation activity, it will be graded with a 0, regardless of the disciplinary process that can be instructed. In case of various irregularities occur in the evaluationof the same subject, the final grade of this subject will be 0\". Section 10 of Article 116. Results of the evaluation. (UAB Academic Regulations).
Non-assessable
According to point 9 of article 266 of the UAB Academic Regulations, when it is considered that the student has not been able to provide sufficient assessment evidence, this subject must be marked as non-assessable.
Use of AI
Restricted use: \"For this subject, the use of Artificial Intelligence (AI) technologies is permitted exclusively in [support tasks, such as bibliographic or information searches, proofreading, or translations... (other?) ....], [activities xxx] [other specific situations where considered], which must be clearly identified and include a critical reflection on how they have influenced the process and final result of the activity. Lack of transparency in the use of AI in this assessable activity will be considered academic dishonesty and may result in a partial or total penalty in the activity grade, or greater penalties in serious cases.\" The use of AI is not permitted in exams.
The completion of assessment activities is subject to the provisions set out in this course guide and in the "Policy of the School of Economics and Business on the Detection of Irregularities during Assessment Activities", which regulates the conditions under which assessment tasks are conducted and the procedures applicable in cases where indications of irregularities are detected. Students are encouraged to consult the policy.
Bibliography
Essential References
- Pla General de Comptabilitat Pública. Ordre EHA/1037/2010, de 13 d’abril.
- Principios contables públicos. Documentos 1 a 8. Comisión de principios y normas contables públicas. IGAE.
- Instrucció del model normal de comptabilitat local. Ordre HAP/1781/2013, de 20 de setembre.
- Manual de Contabilidad Pública Para Entidades Locales. Delta Publicaciones, 2007. https://elibro.net/es/lc/uab/titulos/227397
Other References
- Aragón Sánchez, F., Rubio Samprón, J. e Ibarrondo Cid, G. (directores) (2014). Manual práctico sobre la nueva contabilidad local. Editorial Atelier. Barcelona.
- Carrasco Díaz, D. (coord.) (2011). Contabilidad pública. Ediciones Pirámide, Madrid.
- Guzmán Raja, Isidoro, and Julio Moreno Aragoneses. Cuaderno de ejercicios de Contabilidad pública: (adaptado al Plan General de Contabilidad Pública 2010) : (Orden EHA/1037/2010). Madrid: Universidad Nacional de Educación a Distancia, 2011. https://elibro.net/es/lc/uab/titulos/48513
- Labeaga Azcona, J. M. y Gutiérrez Gilsanz, I. (directores) (2011). Manual de contabilidad pública – plan general de contabilidad pública 2010. Instituto de Estudios Fiscales. Madrid.
- Pina Martínez, Vicente y Torres Prada, Lourdes (2014). Manual de contabilidad pública. Adaptado al plan de cuentas de la administración local. Centro de Estudios Financieros. Madrid.
Link webs:
- Intervención General de la Administración del Estado (IGAE): www.igae.pap.minhafp.gob.es
- Sindicatura de Comptes de Catalunya: www.sindicatura.org
- Ministerio de Hacienda y Función Pública: www.minhafp.gob.es
- Generalitat de Catalunya: www.gencat.cat
- Tribunal de Cuentas: www.tcu.es
- Diputació de Barcelona: www.diba.cat
Software
Kahoot and Spreadsheet
Course groups and languages
The information provided is provisional until November 30. After this date, you will be able to consult the language of each group through this link. To access the information, you will need to enter the course CODE
| Type of teaching | Group | Language | Semester | Shift |
|---|---|---|---|---|
| (TE) Theory | 50 | Catalan | second semester | afternoon |
| (PAUL) Classroom practices | 501 | Catalan | second semester | afternoon |