Teaching Methodologies
The teaching and learning methodologies specific to the course are articulated with the pedagogical model, as the classroom approach aims to:
– Joint exploration of the topics under discussion, promoting interaction between students (among peers or with the lecturer).
– A practical approach through the resolution of cases that highlight the concrete application of the topics, either individually, in small groups or led by the teacher.
– Use of role-playing as a teaching strategy.
– Emphasis on motivating students to study cases through concrete examples of the economic environment.
– Integration of real-world situations to illustrate the practical relevance of the concepts covered.
– Where relevant, reference to research in which the teacher is involved, providing a direct connection between theory and the teacher’s practical experience.
Learning Results
P1 – Class 4 – Investments in non-financial assets (cost model)
4.1 Property, plant and equipment
4.2 Intangible assets
4.3 Investment property
4.4 Non-current assets held for sale
4.5 Asset-related government grants
4.6 Borrowing costs relating to non-current assets
4.7 Financing of non-current assets – medium- and long-term bank loans and finance leases
4.8 Depreciation and amortisation
4.9 Recognition of government grants as income
4.10 Related finance income and finance costs
4.11 Difference between non-current assets, financial and non-financial
P2 – Class 5 – Equity
5.1 Subscribed and paid-up share capital
5.2 Reserves
P3 – Asset impairments
3.1 Impairment of non-current assets
3.2 Impairment of receivables
3.3 Inventory write-downs
P4 – End-of-period accounting procedures
4.1 Accruals and deferrals
4.2 Income taxes (Corporate Income Tax – IRC)
4.3 Year-end adjustments
4.4 Determination of profit or loss
P5 – Financial statements
5.1 Preparation and interpretation of the Statement of Financial Position
5.2 Preparation and interpretation of the Income Statement by Nature
Program
Chapter 1 – Property, plant and equipment
Recognition
Depreciation of Fixed Assets
Withdrawal of Fixed Assets
Chapter 2 – Financing
Types of financing
Leases
Borrowing costs
Subsidies (for investment)
Chapter 3 – Intangible Assets
Recognition
Initial measurement
Amortization of Intangible Assets
Withdrawal of Intangible Assets
Chapter 4 – Asset Impairment
Impairment of financial assets
Impairment in inventories
Impairment of tangible and intangible assets
Chapter 5 – Non-current assets held for sale
Chapter 6 – Personnel Expenses
Chapter 7 – End of Year Operations
Regularization Operations
Results calculation operations
Chapter 8 – Income Tax
Accounting recognition
Chapter 9 – Financial Statements
Chapter 10 – Sectoral Applications of Accounting
Curricular Unit Teachers
Fernanda Cristina Pedrosa AlbertoInternship(s)
NAO
Bibliography
COSTA, Carlos Baptista da Costa; ALVES, Gabriel Correia (2021). Contabilidade Financeira (10.ª Edição), Rei dos Livros.
GONÇALVES, Cristina; SANTOS, Dolores; RODRIGO, José; FERNANDES, Sant’Ana (2020): Contabilidade Financeira Explicada, 4ª ed. Ed. Vida Económica.
Gomes, J.; Pires, J. (2015). Sistema de Normalização Contabilística – Teoria e Prática. Lisboa: Grupo Editorial Vida Económica (5.ª edição).
Rodrigues, J. (2021). Sistema de Normalização Contabilística: Explicado. Porto: Porto Editora (8.ª edição).
Sistema de Normalização Contabilística (SNC) aprovado pelo Decreto-Lei nº 98/2015, de 2 de junho e legislação complementar
ALFREDSON, Keith; LEO, Ken; PICKER, Rut; PACTER, Paul; RADFORD, Jennie (2019): Applying International Financial Reporting Standards, 4th Ed Wiley.
GOMES, João; PIRES, Jorge (2011). Normalização Contabilística para Microentidades. Ed. Vida Económica.
KIESO, Donald E.; WEYGANDT, Jerry J.; WARFIELD, Terry D. (2019): Intermediate Accounting, 17th Ed, Wiley.