Learning Results
1) To know the importance of financial accounting within the organization information and management
systems.
2) To understand in a progressive way the accounting model, starting from an equity static analysis of an
accounting entity and then proceeding with a dynamic analysis of the equity facts which allow building a
Balance Sheet and a Statement of Income by Natures.
3) To undestand the fundamental concepts of the normative accounting system (Accounting Standard System
– SNC).
4) To motivate the students in order to write and present works based on field experience, having in mind their accounting
enhancement.
Program
1 – Introduction
2 – What is Accounting
3 – The elements of financial statements
4 – The Structure and Content of Financial Statements
5 – The qualitative characteristics of financial statements
6 – The users of financial information
7 – Aggregation in Accounting
8 – Changes in equity
9 – The Accounting Standards System
10 – The Value Added Tax
11 – Accounting for operations
12 – Establishment of VAT
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
Borges, A.; Rodrigues, A.; Rodrigues, R. (2010). Elementos da Contabilidade Geral. Lisboa: Áreas Editora (25.ª edição). ISBN: 9789898058416.
Gomes, J.; Pires, J. (2010). Sistema de Normalização Contabilística – Teoria e Prática. Lisboa: Grupo Editorial Vida Económica (3.ª edição). ISBN: 9789727883585.
Rodrigues, J. (2011). Sistema de Normalização Contabilística: Explicado. Porto: Porto Editora (2.ª edição). ISBN: 9789720016560.
Textos Teóricos e Textos Práticos produzidos pelos docentes