Introduction to Accounting and Finance

Know basic concepts of Financial Accounting and Accounting Standardization, as well as financial analysis.

Expository method, using theoretical presentations of the syllabus contents, combined with the resolution of practical exercises prepared in accordance with the objectives of the curricular unit, in this way a constant interaction between the teacher and his students is sought.

The main objective of this curricular unit involves the assimilation and application, by the students, of the main concepts of Financial Accounting and Corporate Finance.

In this sense, this curricular unit has the following specific objectives:

1- Present accounting as the management information system.

2- Gradually introduce the static analysis of the assets of an accounting entity, and then proceed with the dynamic analysis of the assets facts that will allow the preparation of the financial statements.

3- Establish links between accounting, financial management and corporate finance.

4- Use of accounting information for, among other things, the study of profitability, treasury, solvency and insolvency.

In terms of acquired skills and knowledge, at the end of the semester, students should be able to:

• Understand the general concepts and specific accounting designations of financial accounting.

• Assimilate the notion of Heritage;

• Understand the accounting method and its use as an organized way of classifying and presenting useful information, coming 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 financial management.

1 – Fundamentals in Accounting
    1.1 – Accounting as an information system
    1.2 – The dualism of accounting operations and events
    1.3 – Users of financial information
2 – Basis of accounting production
    2.1 – Assumptions underlying the preparation of financial statements.
    2.2 – Accounting Normalization System.
3 – Equity variations
    3.1 – Permutatives
    3.2 – Modifications
4- Accounting for Operations
    4.1 – Purchases/Acquisitions
    4.2 – Sales/Disposals
    4.3 – Adjustments
5 – Value Added Tax
     5.1 – In domestic transactions
     5.2 – In intra-community transactions
     5.3 – In international transactions
6 – Economic and financial analysis
     6.1 – Equity
     6.2 – Performance

NAO

Fundamental:
Borges, A.; Rodrigues, A.; R. Rodrigues; Rodrigues, J.A.A. (2021): Elementos de Contabilidade Geral; (27ª Edição); Áreas
Editora; ISBN: 9789898058874.
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
Rodrigues, J. (2019): Sistema de Normalização Contabilística: Explicado. Porto: Porto Editora (7.ª edição).
Normas Contabilísticas e de Relato Financeiro (NCRF). http://www.cnc.min financas.pt/snc2016.
Material disponibilizado pelos docentes

Complementary:
Rocha, Dina; Azevedo, Graça e Rodrigues, Ana Maria (2014) : “Contabilidade para todos”. Nova
Almedina. ISBN 978-972-40-5794-1
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
Gonçalves, Cristina; Santos, Dolores; Rodrigo, José e Sant’Ána Fernandes (2012):”Relato Financeiro
Interpretação e análise”. Vida Económica. ISBN 978-972-788-446-9