Teaching Methodologies
The theoretical contents of the curricular unit are taught with the exemplification of practical cases, for a practical theoretical approach to all the syllabus of the curricular unit.
Students are motivated to apply the skills acquired through practical activities, including the analysis and discussion of case studies and carrying out practical application exercises.
Learning Results
The aim of the course is to understand the main accounting and financial reporting aspects of a company.
After studying the course, students should be able to:
a) Understand and characterise Portuguese accounting standardisation from the perspective of international accounting standardisation,identifying its advantages and limitations;
b) Understand the main components of the conceptual framework for the preparation and presentation of financial statements
c) Identify, recognise and measure current operations, operations with non-current assets and liabilities and equity operations;d) Draw up all the procedures for closing the accounts; and
e) Identify the main objectives and prepare the financial statements of a business entity.
Program
1. Introduction, basic concepts, and accounting method.
2. Accounting standardization.
3. Conceptual framework for the preparation and presentation of financial statements.
4. Recognition and measurement of current operations.
5. Recognition and measurement of investments.
6. Financing operations.
7. Equity.
8. Account closing operations.
9. Financial statements.
Internship(s)
NAO
Bibliography
Borges, António et al (2021). Elementos de Contabilidade Geral 27ª Edição. Lisboa: Áreas Editora.
COSTA, Carlos Baptista da Costa; ALVES, Gabriel Correia (2021). Contabilidade Financeira (10.ª Edição), Rei dos Livros.
Gomes, J.; Pires, J. (2015). Lisboa: Grupo Editorial Vida Económica (5.ª edição). Sistema de Normalização Contabilística – Teoria e Prática GONÇALVES, Cristina; SANTOS, Dolores; RODRIGO, José; FERNANDES, Sant’Ana (2020): Contabilidade Financeira Explicada, 4ª edição. Ed. Vida Económica.
Rodrigues, J. (2021). Sistema de Normalização Contabilística: Explicado. Editora Almedina (8.ª edição).
SNC aprovado pelo Decreto-Lei nº 98/2015, de 2 de Junho e legislação complementar http://www.cnc.min-financas.pt/snc2016.html Paul Solomon (2014). Financial Accounting: a new perspective, McGraw Hill:Irwin.
Horngren, C., Sundem, G. e Elliott, J. (2002). Introduction to Financial Accounting, Pearson, 11th edition.