STP Public Accounting Standards - Current Operations Closing and PC
General Objectives:
This course aims to review and update knowledge in public accounting in Sao Tome and
Principe and provide participants with the knowledge and techniques to enable them to apply
the Official Public Accounting Plan of Sao Tome and Principe, adequately characterizing the
same, its accounting systems, accountability and recipients of accounting information at
budget and asset level.
Specific Objectives:
At the end of the course trainees will be able to:
- Characterize the Financial Administration and the State Budget in São Tomé and Príncipe;
- Understand the foundations and objectives of the National Public Accounting Plan (PNCP);
- Know the accounting systems provided for in the PNCP;
- Know the methods and techniques necessary for the preparation, interpretation and analysis of financial statements;
- Understand the accountability in the PNCP;
- Carry out all closing and accountability activities.
CONTENTS
Module I - Financial Administration and the State Budget in São Tomé and Príncipe
- The State Budget
- Budget accounting in budget execution;
- Budgetary Control;
- Central Government Budget Management in São Tomé and Príncipe
Module II - The National Public Accounting Plan (PNCP) in São Tomé and Príncipe
- Historical evolution of public accounting in São Tomé and Príncipe;
- Conceptual framework
- Technical framework
Module III - The preparation of financial statements and financial reporting
- The balance sheet;
- The income statement;
- The statement of sources and uses of funds;
- The management account;
- The other budget implementation reports;
- The notes to the financial statements;
- The technical report.
High Skills - Formação e Consultoria
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
