Public Sector Accounting
Code: 102370Credits: 6
| Degree programme | Type | Course |
|---|---|---|
| Business Administration and Management | OP | 4 |
| Economics | OP | 3 |
| Economics | OP | 4 |
Contact lecturer
- Name :
- Iván Puig Serra
- Email :
- ivan.puig@uab.cat
Group languages
You can consult this information at the end of the document.
Prerequisites
It is necessary to have assimilated the knowledge of the subject "Introduction to accounting" that is taught in the first course of the degrees of Administration and Business Management (ADE) and Economics.
Necessary basic knowledge of double-entry system, debit and credit entry-rules and knowledge of the main financial statements are required: balance sheet, profit/loss account, statement of changes in shareholders equity and statement of cash flows.
Objectives
Context:
This is an optional subject of 6 ECTS credits for the Business Administration and Management (ADE) and Economics courses taught at the UAB, and is offered in the first semester of the fourth year.
This subject analyzes the particularities of accounting, the budget cycle and the financial statements of public administrations, complementing the basic knowledge of the subject "Introduction to accounting".
Goals:
This subject has as objective that the student knows the particularities of the public accounting, of application to the public administration. The budget will be studied as a basic tool of public management, analyzing in particular the budgetary execution in the local administration. It is also intended that the student learn to interpret the main public financial statements, and the evaluation of the management of public resources.
Learning outcomes
- Capacity to continue future learning independently, acquiring further knowledge and exploring new areas of knowledge.
- Select and generate the information needed for each problem, analyse it and make decisions based on this information.
- A capacity of oral and written communication in Catalan, Spanish and English, which allows them to summarise and present the work conducted both orally and in writing.
- Organise work, in terms of good time management and organisation and planning.
- Demonstrate initiative and work independently when required.
- Use available information technology and be able to adapt to new technological settings.
- Organise work, in terms of good time management and organisation and planning.
- Demonstrate initiative and work independently when required.
- Capacity to continue future learning independently, acquiring further knowledge and exploring new areas of knowledge.
- Assess ethical commitment in professional activity.
- Demonstrate motivation regarding the quality of the work performed and sensitivity regarding the consequences on the environment and society.
Contents
Subject 1: The public sector. Definition and legal framework.
1.- The public sector: definition.
2.- Classification and composition of the public sector: state, regional and local.
3.- Distribution of powers in the public sector.
4.- Budget stability and financial sustainability
Subject 2: The Public budget.
1.- Definition.
2.- Budget principles.
3.- Budget structure.
4.- Preparation and approval.
Subject 3: Public Accounting
1.- Financial accounting: General and public accounting.
2.- Purpose and finality of public accounting.
3.- Structure of the PGCP 2010.
4.- Public accounting principles.
Subject 4: Accounting of the incomes and expenses budget.
1.- Structure and characteristics of the expenses budget.
2.- Execution of expenses budget and its accounting.
3.- The modifications of the budget and its accounting.
4.- Structure and characteristics of the income budget.
5.- Phases of income execution and its accounting.
6.-The non-budget operations.
Subject 5: Fixed assets.
1.- Concept and classification of non-financial fixed assets.
2.- Fixed assets.
3.- Real estate investments.
4.- Definition of equity: contributed equity and generated equity.
Subject 6: The public debt
1.- Financial public debt
- Long-term debt.
- Short-term public debt- Non budgetary operations
2.- Debt features in local administration.
3.- Volume and ratio of public debt.
4.- Accounting of debt public operations.
Subject 7: Budget liquidation.
1.- Budget liquidation and budget result.
2.- Non executed budget.
3.- Financial public projects. Imputed expenses in financed projects
4.- The treasury remainder.
Subject 8: The financial statements. Annual accounts.
1.- The balance sheet.
2.- The result account.
3.- Financial statements. Annual accounting memory
4.- The statement of changes in equity and the statement of cash flows.
5.- Annual accounts analysis.
6.- Budget indicators.
Learning activities and methodology
| Title | Hours | ECTS | Learning outcomes |
|---|---|---|---|
| Individual activity | 80.5 | 3.22 | 1, 2, 4, 5, 6, 7, 8, 9, 10, 11 |
| Attendance to tutorial activities | 10 | 0.4 | |
| Problem solving sessions | 17 | 0.68 | 1, 2, 4, 5, 6, 7, 8, 9 |
| Classes with theoretical contents | 32.5 | 1.3 | 1, 2, 6, 9, 10, 11 |
| Exams and controls | 5 | 0.2 | 2, 4, 5, 7, 8 |
Assessment
Continuous assessment activities
| Title | Weight | Hours | ECTS | Learning outcomes |
|---|---|---|---|---|
| Questionnaire chapters 1 to 4 | 20 % | 0 | 0 | 1, 2, 4, 5, 6, 7, 8, 9, 10, 11 |
| Final exam | 50 % | 2 | 0.08 | 2, 3, 4, 5, 7, 8 |
| Attendance, participation and resolution of exercises | 10 % | 1.5 | 0.06 | 2, 4, 7, 8 |
| Questionnaire chapters 5 to 8 | 20 % | 1.5 | 0.06 | 2, 4, 5, 7, 8 |
This subject does no offer the option for comprehensive evaluation.
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.
The evaluation of the student will consist of the following activities:
1.- Assistance, participation, exercises and follow-up (10% of the total grade).
2.- First partial test of continuous evaluation of topics 1 to 4 (20% of the total grade).
3.- Second partial test of continuous evaluation of the subjects 5 to 8 (20% of the total grade).
4.- Final test of the entire syllabus of the subject (50% of the total grade).
A student will be considered \"not evaluable\" in the subject as long as he has not taken any of the evaluation tests (test and final test). If any of them are carried out, it can no longer be considered \"non-evaluable\".
Calendar of evaluation activities
The dates of the different evaluation tests (partial exams, exercises in the classroom, delivery of works, ...) will be announced well in advance during the semester.
The date of the final exam of the subject is scheduled in the examination calendar..
\"The programming of the evaluation tests cannot be modified, unless there is an exceptional and duly justified reason for which an evaluation act cannot be carried out. In this case, the people responsible for the degrees, after asking the teaching staff and the affected students, will propose a new programming within the corresponding academic period.\" Section 1 of Article 115. Calendar of evaluation activities (UAB Academic Regulations).
If students need to change an evaluation date, must submit the request by filling out the Application for reprogramming test:
https://eformularis.uab.cat/group/deganat_feie/reprogramacio-proves
Procedure of review of the qualifications
Coinciding with the final exam, the day in which the final grades will be published will be announced. In the same way, the procedure, place, date and time of the review of exams will be informed in accordance with the regulations of the University.
Recovery Exam
“All students are required to perform the evaluation activities. If the student's grade is 5 or higher, the student passes the course and it cannot be subject to further evaluation. If the student grade is less than 3.5, the student will have to repeat the course the following year. Students who have obtained a grade that is equal to or greater than 3.5 and less than 5 can take a second chance exam. The lecturers will decide the type of the second chance exam. When the second exam grade is greater than 5, the final grade will be a PASS with a maximum numerical grade of 5. When the second exam grade is less than 5, the final grade will be a FAIL with a numerical grade equal to the grade achieved in the course grade (not the second chance exam grade).
A student who does not perform any evaluative task is considered “not evaluable”, therefore, a student who performs a continuous assessment component can no longer be qualified with a \"not evaluable\".”
Irregularities in evaluation acts
Notwithstanding other disciplinary measures deemed appropriate, and in accordance with current academic regulations, \"in the event that the student makes any irregularity that may lead to a significant variation in the grade of an evaluation act, this evaluation act will be graded with 0, regardless of the disciplinary process that can be instructed. In case of several irregularities in the evaluation acts of the same subject, the final grade of this subject will be 0\". Section 10 of Article 116. Evaluation results. (UAB Academic Regulations).
To participate in the recovery process, students must have been previously evaluated in a set of activities that represent a minimum of two thirds of the total grade of the subject or module.
The proposed evaluation activities may undergo some changes according to the restrictions imposed bythe health authorities on on-campus courses.
Bibliography
Basic references:
- Plan General de Contabilidad Pública. Orden EHA/1037/2010, de 13 de abril.
- Principios contables públicos. Documentos 1 a 8. Comisión de principios y normas contables públicas. IGAE.
- Instrucción del modelo normal de contabilidad local. Orden HAP/1781/2013, de 20 de septiembre.
Complementary references:
- El Pla General de Comptabilitat Pública de la Generalitat de Catalunya (PGCPGC) (edición en catalán). Josep Rubio Sampron. Aula Magna Proyecto Clave McGraw Hill- 9788419544797
- Manual de contabilidad Pública. Adaptado al Plan de Cuentas de la Administración Local (Incluye casos prácticos). Autor/es: Lourdes Torres Pradas, Vicente Pina Martínez. 2020. editorial: Centro de Estudios Financieros.
Digital version:
https://tienda.cef.udima.es/libros/manual-contabilidad-publica-local-adaptacion-plan-cuentas-administracion-local.html
- Manual de contabilidad de las Administraciones Locales. Autors: Enrique Barreres (coordinador), Isabel Brusca, Belén Fons, Francisco Guardiola, Enrique Marimón, Francisco Javier Maroto, Vicente Montesinos, Matilde Prieto, Pere Ruiz. Editorial: Faura-Casas.
web links:
- 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 Administraciones Públicas: www.minhafp.gob.es
- Generalitat de Catalunya: www.gencat.cat
- Tribunal de Cuentas: www.tcu.es
- Diputació de Barcelona: www.diba.cat
Software
Not required
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 | 51 | Catalan | first semester | afternoon |
| (PAUL) Classroom practices | 51 | Catalan | first semester | afternoon |