Base Knowledge
It is essential to have good knowledge of financial accounting and the main concepts of financial analysis.
As well, it is important to have the fundamental concepts underlying an executive process.
Teaching Methodologies
The teaching methodology will go through classes with interactive exposition, questioning and demonstration with resolution of corresponding exercises.
The flipped classroom and collaborative learning will also be promoted, where students will have the opportunity to expose topics and share experiences.
In this way, it is intended that students learn the syllabus and acquire the defined skills.
Learning Results
The main objective of the curricular unit (UC) Accounting and Finance aims to provide students with information that allows them to analyze the financial situation and the results of the activities of any organization, as well as the legal and fiscal aspects associated with it.
In this sense, this course has the following specific objectives:
1- Present accounting as the management information system.
2- Undertake the dynamic analysis of the equity facts that allow the preparation of the financial statements.
3- Establishing links between accounting, financial management and business finance.
4- Explain the use of accounting information for, among other things, the study of profitability, treasury, solvency and insolvency.
5- Present the ordinances relating to the remuneration of enforcement agents: Ordinance 708/2003 Ordinance 331 B/2009 Ordinance 282/2013
In terms of acquired skills and knowledge, at the end of the trimester, students should be able to:
- Understand the general concepts and specific accounting designations of financial accounting.
- Understand the accounting method and its use as an organized way to classify and present useful information from a volume of data derived from transactions and events that affect the company.
- Identify the main aspects of the Accounting Standardization System.
- Interpret and apply the accounting treatment of the various matters covered.
- Analyze financial statements and understand their usefulness for management of a company.
- Know and interpret the ordinances regarding the calculation of the remuneration of enforcement agents.
Program
1. Accounting Standardization System (SNC)
2.Nature, movement accounting and considerations of each of the accounts.
3. From the objectives of information and financial statements to financial analysis
4. Incorporation of companies
5. Dissolution and liquidation of companies
6. Accounting of the Executive Process
6.1Ordinance 708/2003
Ordinance 331 B/2009
Ordinance 282/2013
6.2 Enforcement Agent Accounting
6.3 Customer accounts
6.4 Compensation box
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
Fundamental:
Fernandes, Carla; Peguinho, Cristina; Vieira, Elisabete e Neiva, Joaquim (2019): “Análise Financeira Teoria e Prática”. 5ª Edição. Edições Sílabo. ISBN 978-989-561-002-0.
Gomes, J.; Pires, J. (2015). Sistema de Normalização Contabilística – Teoria e Prática. Lisboa: Grupo Editorial Vida Económica (5.ª edição).
Gonçalves, C.; Fernandes, S.; Santos, D. e Rodrigo, J. (2020) Contabilidade Financeira Explicada -Manual Prático (4ª Edição) ISBN: 9789897687105
Lopes, Carlos Rosa; Malaquias, Rui; Oliveira, Daniel; Pires, João Rui e Claro; Bruno (2019): “Manual de Contabilidade e Finanças para não Financeiros”. Escolar Editora. ISBN 978-972-592-552-2
Normas Contabilísticas e de Relato Financeiro (NCRF). http://www.cnc.min financas.pt/snc2016.
Rodrigues, J. (2019). Sistema de Normalização Contabilística: Explicado. Porto: Porto Editora (7.ª edição).
Portaria nº 708/2003 de 4 de agosto
Portaria nº 331-B/2009 de 30 de março
Portaria nº 282/2013 de 29 de agosto
Material provided by teachers
Complementary:
Borges, António et al (2014). Elementos de Contabilidade Geral 26ª Edição. Lisboa: Áreas Editora.
Borges, A.; Ferrão, M. (2012). Manual de casos práticos 10ª. Edição, Áreas Editora – Lisboa.
Kieso, D. E.; Weygandt, J. J. Warfield, T. D. (2011)., Intermediate Accounting: IFRS Edition. Wiley.