Teaching Methodologies
The teaching methodology used is theoretical-practical and interactive. The program contents are taught through a theoretical exposition accompanied by the presentation of a set of slides prepared by the teacher and made available to students. During the theoretical exposition, student participation is encouraged by asking questions, with the aim of increasing interaction and stimulating reasoning and critical thinking. This theoretical exposition is also accompanied by the discussion and resolution of practical examples, in order to capture students’ constant interest in the subject taught. It is intended that, for each topic of the program, a theoretical presentation will be made, illustrated with examples of practical application. In the following classes, and with the teacher’s supervision, students solve several practical cases, with an increasing degree of difficulty. The aim of this methodology is the progressive internalization of the subjects taught and the consolidation of knowledge throughout the semester. Students are encouraged to actively participate in solving practical cases, either individually or in small groups, which is very important because it allows them to put theoretical concepts into practice and thus understand the importance of theory. Students are constantly encouraged to study from books and consider slides only as an aid to the material taught.
Learning Results
This curricular unit (UC) has the main objective of providing students with a set of knowledge that allows them to understand the importance of accounting as an information system. To achieve this, the accounting model is presented progressively, starting with a static analysis of assets, then moving on to a dynamic analysis of asset facts. The theoretical foundations of the accounting regulations are explained and the current operations of an entity are recognized with a view to preparing the Balance Sheet and the Income Statement.
After successfully completing the UC, students are able to understand: (i) the importance of accounting information for making economic decisions; (ii) accounting methods and techniques; (iii) the balance sheet and income statement, the respective components and their recognition and measurement criteria, as well as the assumptions and characteristics inherent to their preparation.
Program
1. Introduction
1.1 Accounting as an information system
1.2 Concept of financial accounting
2 Fundamental Concepts
2.1 Heritage
2.2 Inventory
2.3 Balance
2.4 The unit of aggregation in Accounting: the Account
2.5 The elements of the financial statements
2.6 The accounting recording method
2.7 Laws of debit and credit
2.8 The Diary
2.9 The ledger
2.10 Exchangeable and modifying asset facts
2.11 Balance sheet and income statement by nature
2.12 NCRF 1
3 Accounting standardization and harmonization
4 Theoretical approach to VAT in purchasing and sales transactions
5 Accounting for operations
5.1 Liquid financial resources
5.2 Purchases and other operations with suppliers
5.3 Sales and other customer operations
5.4 Inventories and Biological Assets
5.4.1 Inventory accounting methods
5.4.1.1 Periodic inventory
5.4.1.2 Perpetual inventory
6. VAT calculation
7. The concept of accounting period and the recognition of accruals and deferrals
Internship(s)
NAO
Bibliography
Borges, A., Rodrigues, A., e Rodrigues, R. (2021). Elementos de Contabilidade Geral (27.ª ed.). Lisboa: Áreas Editora.
Costa, C. B., e Alves, G. C. (2021). Contabilidade Financeira (10.ª ed.) Lisboa: Rei dos Livros.
Gonçalves, C., Santos, D., Rodrigo, J., e Fernandes, S. (2020). Contabilidade Financeira Explicada – Manual Prático (4.ª ed.). Porto: Vida Económica.
Monteiro, S. (2013). Manual de Contabilidade Financeira. Porto: Vida Económica.
Moreira, J. A. (2019). Contabilidade – Da Preparação à Interpretação da Informação Financeira. Lisboa: Edições Sílabo.
Rocha, D., Azevedo, G., e Rodrigues, A. M. (2016). Contabilidade para Todos – Iniciação à Contabilidade (2.ª ed.). Coimbra: Almedina.
Legislação e NCRF.
Sistema de Normalização Contabilística (SNC).