Teaching Methodologies
The syllabus will be developed, as far as possible, using active methods, involving the participation of students, combining a theoretical and a practical approach of the accounting subjects and addressing learning based in the knowhow. For this, the explanation of the theoretical and conceptual issues will be combined with the discussion of practical problems and pedagogical exercises (individually or in groups), making a constant appeal to the assessment of students, to foster critical thinking and vision.
Learning Results
This course, which is following the CU “Accounting I”, has as main objective to provide students the knowledge needed to understand the content of the main financial statements (FS), prepared according to national accounting standards. We aim to provide knowledge-based on interdisciplinary between accounting as an information system, using computers what make necessary to understand inputs vs. outputs, and legal matters.
The students will acquire the following skills:
• Develop critical analysis and understanding about economic phenomena important to financial information;
• Understand the recognition and measurement criteria underlying the main (and most common) items of FS;
• Understand the process to determine the net income and its significance;
• Prepare and understand the main FS;
• Know the principal obligations related to the process of accountability.
Program
1. Some accounts payable.
2. Employee benefits.
3. Income taxes.
4. Tangible assets.
5. Impairment of assets (tangible assets and customer debts) and losses in inventories.
6. Provisions.
7. Process and specific operations to determine the net income.
8. Preparation of financial statements (Balance Sheet and Income Statement).
9. General aspects of the process of reporting and accountability.
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
1. Apontamentos e/ou cadernos de casos práticos disponibilizados pelos docentes.
2. Almeida, Rui; Dias, Ana Isabel; Albuquerque, Fábio de; Carvalho, Fernando; Pinheiro, Pedro (2010). SNC
Explicado, 2ª edição. Lisboa: ATF Edições.
3. Borges, António; Rodrigues, Azevedo; Rodrigues, Rogério (2010). Elementos de contabilidade geral. 25ª
edição. Lisboa: Áreas Editora.
4. Rodrigues, João (2009). Sistema de Normalização Contabilística Explicado. Porto: Porto Editora.
5. Sistema de Normalização Contabilística, edição atualizada. Consultar as NCRF abordadas no âmbito do
programa.