Introduction to Accounting and Finance

Teaching methodologies.
Use of active methods, use of accounting analytical instruments, use of theoretical-practical exercises.

The aims of this curricular unit are:
1 – To present accounting as a management information system;
2 – To reflect upon the accounting production bases;
3 – To establish connections between accounting, financial management and company finance;
4 – To use the accounting information to study the profitability, the cash flow, the solvency, the insolvency, etc.

I. Introduction
Accounting as an information system
The dualism of the accounting operations and of the events
Preparation and presentation of the financial statements
II – Accounting production bases
Assumptions underlying the preparation of the financial statements
Accounting and financial statements standards
The conventionalism in the accounting information production
III – Use of accounting data
To study the company financial situation
To study its continuity.

NAO