Base Knowledge
N/A
Teaching Methodologies
The following teaching methodologies are used in this curricular unit:
1) Verbal methods (say), making use of the following educational resources: exposition, explanation and dialogue;
2) Intuitive methodologies (show), making use of the following educational resources: demo and audiovisual texts and writings;
3) Active methodologies (do), making use of the following educational resources: individual or group work.
Learning Results
It is expected that each student is entitled to:
a) Understand the importance and the role of the accounting as an information system and identify the accounting standards applicable to each entity;
b) Learn to read and develop the various financial statements summary in order to show clearly that these so fairly, the financial position, financial results and the calculated;
c) Know the parts of financial reporting and what information they provide, and how to master the problem of application of the results;
d) Proceed to the accounting treatment of the constitution of entities and capital changes;
e) Proceed to the accounting treatment of dissolution and liquidation of entities.
Program
I-Introduction
The accounting information system
Harmonization and accounting standardization
The Framework
II-Economic and financial statements: drafting and information disclosed
Swing
Statement of income by nature
Statement of cash flows
Statement of changes in equity
Attachment
III-Accounting and financial reporting
Concept
Presentation the accounts of the companies
Financial statements mandatory complementary parts
Accountability to the tax administration
Dossier fiscal
IV-Appropriation of profit and retained earnings
Limitations on distribution and application of results
Dividends
Movements of the retained earnings
Not frequent adjustments, errors and policy changes
V-Capital changes
Constitution of entities and yours spending
Capital increase
Reintegration and capital reduction
Own actions
Other equity instruments
VI-Dissolution and liquidation
Concepts
Derogation from assumptions of the conceptual framework
Recognition
Grading Methods
- - Prova escrita individual - 35.0%
- - Prova escrita individual - 35.0%
- - Prova escrita individual - 30.0%
- - Prova escrita individual - 100.0%
Internship(s)
NAO
Bibliography
Rodrigues, J. (2015). Sistema de Normalização Contabilística: SNC Explicado. Porto Edit. (5.ª ed.).
Lopes, I. (2013). Contabilidade Financeira – Preparação das Demonstrações Financeiras, sua Divulgação e Análise. Escolar Editora.
Araújo, D.; Novais, J.; Cardoso, P. (2013). Manual de Prestação de Contas nas Sociedades Comerciais – O Processo de Relato Financeiro em SNC. Grupo V. Económica (3.ª ed.).
Borges, A.; Rodrigues, A.; Rodrigues, R. (2014). Elementos da Contabilidade Geral. Áreas Editora (26.ª ed.).
Gonçalves, C.; Fernandes, S.; Rodrigo, J.; Santos, D. (2015). Contabilidade financeira explicada: Manual prático. Grupo V. Económica.
Rodrigo, J.; Gonçalves, C.; Fernandes, S.; Santos, D (2013). Relato Financeiro – Interpretação e análise. Grupo V. Económica (2.ª ed.).
Santos, F.; Afonso, R. (2013). Código das Sociedades Comerciais e legislação conexa. Coimbra Edit. (10.ª ed.).
Vasconcelos, P. (2016). Apuramento e Aplicação de Resultados – No Código das Sociedades Comerciais. Ed. Almedina.