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, Audiovisual Texts and Writings;
3) Active methodologies (do), making use of the following educational resources: Individual and group work.
Regarding the evaluation the following methods are used:
1) Periodic evaluation, comprising three written individual tests. 2) Final evaluation, comprising one written individual test.
Learning Results
It is expected that at the end of the curricular unit (CU) each student is able to:
a) Understand the importance and the role of the accounting as an information system and identify the accounting standards applicable to each entity, giving continuity to the general knowledge entering the CU of Introduction to Accounting
b) To organize and control the operations end of period, including the closure of accounts in accounting terms
c) Learn to read and develop the various financial statements summary in order to show clearly that these so fairly, the financial position, financial results and the calculated
d) Know the parts of financial reporting and what information they provide, and how to master the problem of application of the results
e) Proceed to the accounting treatment of the constitution of entities and capital changes.
Program
1. Introduction
2. Assumptions underlying the EC of the SNC
3. Operations end of period
4. Economic and financial Statements
5. Appropriation of profit and retained earnings
6. Accounting and financial reporting
7. Constitution of entities and capital modifications
Curricular Unit Teachers
Cláudio Daniel Nunes CorreiaInternship(s)
NAO
Bibliography
Borges, A.; Rodrigues, A.; Rodrigues, R. (2014). Elementos da contabilidade geral. Áreas Editora (26.ª ed.).
Costa, C. Baptista da; Alves, G. (2014). Contabilidade financeira. Rei dos Livros (10.ª ed.).
Farinha, J.; Cascais, D. (2011). O Encerramento e a prestação de contas em SNC. Texto Editores. Lopes, I. (2017). Contabilidade financeira – preparação das demonstrações financeiras, sua divulgação e análise. Escolar Editora (2.ª ed.).
Gomes, J.; Pires, J. (2015). Sistema de normalização contabilística – teoria e prática. Vida Econ. (5.ª ed.). Gonçalves, C.; Fernandes, S.; Rodrigo, J.; Santos, D. (2017). Contabilidade financeira explicada: manual prático. Vida Econ. (3.ª ed).
Rodrigues, J. (2017). Sistema de normalização contabilística: explicado. Porto Editora (6.ª ed.).
Silva, E.; Anjos, P.; Silva, T. (2015). O novo SNC. Vida Económica.
Vasconcelos, P. (2016). Apuramento e aplicação de resultados – no cód. sociedades comerciais. Coimbra: Ed. Almedina.