Base Knowledge
Not applicable
Teaching Methodologies
Theoretical-practical classes: theoretical exposition of the syllabus with slides to be made available on the Inforestudante platform; accompanied by the resolution of practical cases particularly suitable to complement the issues developed in the theoretical exposition.
Learning Results
The Accounting I curricular unit aims to introduce the basic concepts of financial accounting that will be complemented in the Accounting II curricular unit. It is intended to provide students with the main theoretical foundations and practical procedures that allow them to prepare and interpret the main financial statements and recognize the importance of accounting as an information system.
At the end of the course, students should acquire the following skills:
1. Understand the purpose and importance of financial accounting within the information and management systems of economic units;
2. Understand the accounting model, the structure and content of the balance sheet and income statement and the procedures underlying its preparation;
3. Understand the fundamental concepts inherent to accounting standards and know how to consult and understand some of the Financial Reporting Accounting Standards.
Program
1. Introduction to accounting
1.1. Accounting Objectives
1.2. Fundamental accounting concepts
1.3. Portuguese accounting standardization. The Conceptual Framework
1.4. Main financial statements
2. Net Financial Resources
2.1. General notions
2.2. Box
2.3. Bank deposits
3. Purchases and sales
3.1. General notions
3.2. Sales and other customer operations
3.3. Purchasing and other operations with suppliers
3.4. Value Added Tax in accounting for operations
4. Inventories
4.1. General notions
4.2. valuation criteria
4.3. Inventory Systems
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
- Batista da Costa, C. e Correia Alves, G. (2014). 9ª Edição. Contabilidade Financeira. Lisboa: Rei dos Livros
- Borges, António; Rodrigues, Azevedo; Rodrigues, Rogério (2010). Elementos de Contabilidade Geral, (25ª edição), Editora: Áreas.
- Gomes, João e Jorge Pires (2011). SNC – Sistema de Normalização Contabilística, Teoria e Prática (4.ª Edição). Ed. Vida Económica.
- Nabais, Carlos e Nabais, Francisco (2016) – Prática Contabilística (6ª Edição). Editora: Lidel.
- Sistema de Normalização Contabilística (SNC) aprovado pelo Decreto-Lei nº 158/2009, de 13 de Julho (republicado pelo Decreto-Lei nº98/015, de 2.6.2015) e legislação complementar.