Base Knowledge
No basic knowledge required.
Teaching Methodologies
Being theoretical-practical classes and given the nature of the curricular unit, the sessions are constituted by the exposition of the themes
by the teacher, followed by the resolution of questions of a practical nature and posing of questions by the students, aiming at the
operationalization of the concepts and the acquisition of theoretical and methodological skills.
The teaching methods adopted allow the pursuit of previously defined objectives.
Learning Results
The curricular unit aims to understand the main accounting and financial reporting aspects of a company.
The study to be developed is structured for knowledge of the different accounting and financial reporting standards required by the
Accounting Standards System (SNC) and by the international accounting standards issued by the International Accounting Standards Board
(IASB).
Provide students with an approach to specific issues of accounting and financial reporting, both conceptually and practically, with the aim of:
– Understand the need for international accounting harmonization, being aware of its advantages and obstacles.
– Reinforce students’ skills in accounting and financial reporting, seeking to link standards with real-life situations.
– Prepare for new skills through the development of information search capabilities and the analysis and interpretation of information.
Program
1. Introduction, basic concepts, and accounting method.
2. Accounting standardization.
3. Conceptual framework for the preparation and presentation of financial statements.
4. Recognition and measurement of current operations.
5. Recognition and measurement of investments.
6. Financing operations.
7. Equity.
8. Account closing operations.
9. Financial statements.
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
BÁSICA
Borges, António et al (2021). Elementos de Contabilidade Geral 27ª Edição. Lisboa: Áreas Editora.
COSTA, Carlos Baptista da Costa; ALVES, Gabriel Correia (2021). Contabilidade Financeira (10.ª Edição), Rei dos Livros.
Gomes, J.; Pires, J. (2015). Lisboa: Grupo Editorial Vida Económica (5.ª edição). Sistema de Normalização Contabilística – Teoria e Prática
GONÇALVES, Cristina; SANTOS, Dolores; RODRIGO, José; FERNANDES, Sant’Ana (2020): Contabilidade Financeira Explicada, 4ª
edição. Ed. Vida Económica.
Rodrigues, J. (2021). Sistema de Normalização Contabilística: Explicado. Editora Almedina (8.ª edição).
SNC aprovado pelo Decreto-Lei nº 98/2015, de 2 de Junho e legislação complementar
http://www.cnc.min-financas.pt/snc2016.html
Material disponibilizado pelos docentes
COMPLEMENTAR
Paul Solomon (2014). Financial Accounting: a new perspective, McGraw Hill:Irwin.
Horngren, C., Sundem, G. e Elliott, J. (2002). Introduction to Financial Accounting, Pearson, 11th edition.