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Financial Accounting

Financial Accounting

Code	14375
Year	2
Semester	S1
ECTS Credits	6
Workload	TP(60H)
Scientific area	Management
Entry requirements	Basic accounting concepts.
Learning outcomes	The Financial Accounting course aims to introduce the basic concepts of financial accounting. 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;
Syllabus	1. Introduction to financial accounting 2. Net Financial Resources 3. Purchases and sales 4. Inventories 5. Financial Statements
Main 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. - Mullis, D. e Orloff, J., O Jogo da Contabilidade, Centro Atlântico, 2009. - 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.
Teaching Methodologies and Assessment Criteria	Theoretical Classes - On-site Practice Assessment in teaching learning through 2 frequencies. 1st Frequency: 50% 2nd Frequency: 50% Minimum score of 6 points to be admitted to subsequent assessments (exams), with the exception of final year students.
Language	Portuguese. Tutorial support is available in English.