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;
b) Identify the operations to record as well as the documents that serves to support;
c) Recognize, measure and disclose transactions inherent in the different functions within the accounting, in particular to highlight the specific accounting treatment of certain transactions, as well as all transactions that occur in an entity over a given economic period ;
d) Organize and control the operations end of period, including the closure of accounts in accounting terms.
Program
I – Introduction
The evolution of accounting as a management instrument.
Concept, objectives and accounting divisions.
Users of financial statements.
Current normalization.
Jobs related to accounting.
II – Fundamental concepts
The patrimony.
Fundamental equation.
The account.
The double entry method.
Conceptual framework.
III – Accounting Movement, documentation support and valuation criteria
Net financial resources.
Accounts receivable and payable.
Inventories and biological assets.
Investments.
Capital, reserves and transited results.
Spending.
Incomes.
Results.
IV – Presuppositions of conceptual framework
Continuity.
Accrual basis.
V – Operations end of period
Regularization operations.
Spending and yields for the period.
Accruals and deferrals.
Tax estimate.
The various results.
The final document of the accounts.
Grading Methods
- - Teste teórico-prático - 100.0%
- - Teste teórico-prático - 35.0%
- - Teste teórico-prático - 35.0%
- - Teste teórico-prático - 30.0%
Internship(s)
NAO
Bibliography
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.).
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.).
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.
Santos, F.; Afonso, R. (2013). Código das Sociedades Comerciais e legislação conexa. Coimbra Edit. (10.ª ed.).
Borges, A.; Rodrigues, A.; Rodrigues, R. (2014). Elementos da Contabilidade Geral. Áreas Editora (26.ª ed.).
Vasconcelos, P. (2016). Apuramento e Aplicação de Resultados – No Código das Sociedades Comerciais. Ed. Almedina.