Teaching Methodologies
The teaching methodology will involve classes with interactive exposition, questioning and demonstration with the resolution of practical exercises.
The flipped classroom and collaborative learning will also be promoted, where students will have the opportunity to work on and expose topics, and share experiences.
It is also intended to stimulate discussions focused on financial and non-financial reports.
In this way, it is intended that students learn the syllabus and acquire the defined skills.
Learning Results
The course unit has the following Learning Outcomes (LOs):
LO1 – Understand the usefulness of financial information.
LO2 – Understand the fundamental concepts of accounting.
LO3 – Understand the accounting process for recording transactions.
LO4 – Interpret the main financial statements.
The competencies (C) to be developed by students are as follows:
C1 – Understand the process of producing financial information;
C2 – Evaluate the impact of different transactions on the results and equity of entities;
C3 – Distinguish the purpose of financial statements;
C4 – Understand the accountability process.
Program
P1 – Accounting as an information system
1.1 Objectives of accounting
1.2 Preparers and users of information
1.3 Fundamental accounting concepts
1.4 The cycles: economic and financial
1.5 Financial statements
P2 – From transactions to financial statements
2.1. Transactions and economic activities
2.2. Underlying Assumptions of Financial Statements
2.3. Impact of Transactions on Different Financial Statements
2.4. Links Between Financial Statements
P3 – Main Transactions/Areas of Financial Statements
3.1. Sales, Purchases, and Inventories
3.2. Employees Expenses
3.3. Tangible Fixed Assets
P4 – The Preparation of Financial Statements for Reporting
4.1. Phases of Accounting Process
4.2. Year-End Transactions
4.3. Preparation of the Balance Sheet and Income Statement
Curricular Unit Teachers
Guilhermina Maria de Silva FreitasInternship(s)
NAO
Bibliography
Bibliografia Principal
Gomes, J.; Pires, J. (2015). Sistema de Normalização Contabilística – Teoria e Prática.
Lisboa: Grupo Editorial Vida Económica (5.ª edição).
Rodrigues, J. (2015). Sistema de Normalização Contabilística: Explicado. Porto: Porto Editora (3.ª edição). Sistema de Normalização Contabilística (SNC) aprovado pelo Decreto-Lei nº 98/2015, de 02 de junho e legislação complementar.
Normas Contabilísticas e de Relato Financeiro (NCRF). http://www.cnc.min financas.pt/snc2016.html Código das Sociedades Comerciais.
([última atualização: Lei n.º 148/2015, de 09/09]
http://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=524&tabela=leis&so_miolo=) Material disponibilizado pelos docentes
Bibliografia Complementar
Alfredson, Keith; Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford (2007): Applying International Financial Reporting Standards, First Edition Wiley
Costa, Carlos Baptista; ALVES, Gabriel Correia (2014). Contabilidade Financeira (9.ª Edição), Rei dos Livros. Gomes,
Gonçalves da Silva, F. V. ; J. M. Esteves Pereira; Lúcia Lima Rodrigues (2006). Contabilidade das Sociedades. Lisboa: Plátano Editora.