Financial accounting

Ideally, knowledge related to accounting information (acquired in a technical-professional context, secondary education or professional experience).

The following teaching methodologies are used:

1) verbal methodologies (say), using the pedagogical resources: exposure, explanation and dialogue;

2) intuitive methodologies (show), using the pedagogical resources: demonstration and audiovisual;

3) active methodologies (do), using the pedagogical resources: resolution, individual or group, of practical cases.

At the end of this curricular unit, the student is expected to be able to:

a) Recognize the role of financial accounting as an information system for a wide range of internal and external users;

b) Identify the branches, objectives and usefulness of accounting;

c) Identify the accounting framework applicable to each entity;

d) Recognize and record relevant documentation in accounting terms;

e) Prepare and interpret accounting information.

1. Introduction

1.1. Financial accounting evolution. Current normalization levels

1.2. Accounting branches. Financial accounting objectives and its users

1.3. Fundamental concepts

1.3.1. Patrimony: notion and constituent elements

1.3.2. The fundamental accounting equation

1.3.3. Exchangeable and modifying patrimony facts

1.3.4. Cost, expense and payment. Income, revenue and receipt

1.3.5. Balance sheet: different aggregations of patrimonial masses

1.3.6. The account: notion, constituent parts and graphical representation

1.3.7. Account movement rules. The double entry method

1.3.8. Conceptual framework

2. Accounting movements, supporting documentation and measurement criteria

2.1. Class 1 – Liquid financial means

2.2. Class 2 – Receivable and payable accounts

2.3. Class 3 – Inventories and biological assets

2.4. Class 4 – Investments

2.5. Class 5 – Capital, reserves and retained earnings

2.6. Class 6 – Costs

2.7. Class 7 – Incomes

2.8. Class 8 – Results

3. Year-end operations and financial statements

1. Approval in the curricular unit may be obtained exclusively by examination, which consists of a written test covering the entirety of the curricular unit's program, to be held during the following periods: (1) regular, (2) resit, (3) special or (4) extraordinary, as defined by the legally and statutorily competent bodies, with a minimum passing grade of 9.5 (on a scale of zero to 20).

2. Omissions and doubts regarding interpretation will be resolved in accordance with the Academic Regulation of CTeSP of Escola Superior de Tecnologia e Gestão de Oliveira do Hospital and / or in accordance with the Academic Regulation of CTeSP of Instituto Politécnico de Coimbra.

NAO