Accounting I

The development program will be far as possible, through the use of active methods, involving the participation of students, fostering a theoretical and practical perspective of the subjects covered.

Provide an understanding of the basic principles and rationale underlying its axiomatization and identify the problematic accounting fundamental observation/collection, measurement, data processing and representation of economic activity, with a view to its subsequent dissemination in the form of information.
To provide an overview of future professional work and accounting method, emphasizing its fundamental purpose: reporting of financial information to interested users through the provision of so-called financial statements: B Balance, DR Income Statement; DACP Statement of changes in Equity; DFC Statement of Cash Flows, and Notes to Financial Statements.
Provide the basic instruments essential to the further development of technical accounting and simultaneously sensitize students to the indispensability of organized and systematic record of all facts sheets.

1. Introduction
2. Fundamental Concepts of Accounting
2.1 Flows of the organization and the role of accounting
2.2 The static asset
2.3 The dynamic asset
2.4 The accounting method
2.5. Entities and accounting periods
2.6. The Accounting Standards Board and the Accounting Standards System (CNS) approved by DecreeLaw
158/2009, of 13 July.
3. Financial Statements
3.1 Nature and purpose of financial statements
3.2 The accounting and information system
3.3 Recipients of financial information
3.4 Characteristics of financial information
3.5 Restrictions on financial information
3.6 Conceptual Framework
3.7 Key Financial Statements
3.8 Elements of Financial Statements
3.9 Recognition of Elements of Financial Statements.
4. Systematic study of the accounts according to activities (flows) company fundamentals
4.1. Operational Activities

NAO