Learning Results
The aim of the course (CU) Accounting and Finance aims to provide students with information to enable
them to analyze the financial position and results of activities of any organization.
It is intended to meet and study the Accounting Standardisation System (SNC), as well as articulate the
core issues of the Financial Accounting with the rules and provisions contained in the SNC and the legal
and tax aspects associated with it.
Program
1. The Accounting Standards Model
2. International Accounting Standards / International Financial Reporting Standards
3. Operating cycle
4. Cycle of non Financial Investment
5. Funding Cycle
6. Preparation of Financial Information and Financial Reporting
7. Construction and Analysis of the Cash Flow Statement.
Internship(s)
NAO
Bibliography
Borges, António et al (2010). Elementos de Contabilidade Geral 25ª Edição. Lisboa: Áreas Editora.
CNC. Normas Contabilísticas e de Relato Financeiro (NCRF).
Gomes, J. M. L. e Pires, J. M. R.(2010) SNC – Sistema de Normalização Contabilística – teoria e prática. Vida
Económica.
SNC 4ª edição 2012 – Sistema de Normalização Contabilística. Porto Editora
Sistema de Normalização Contabilística (SNC) aprovado pelo Decreto-Lei nº 158/2009, de 13 de Julho e
legislação complementar
Complementar
Paul Solomon (2004). Financial Accounting: a new perspective, McGraw Hill:Irwin. ISBN: ISBN: 0-07-
284034-X
Horngren, C., Sundem, G. e Elliott, J. (2002). Introduction to Financial Accounting, Prentice-Hall
International. ISBN: ISBN: 0-13-042362-9