| Code |
5786
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| Year |
2
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| Semester |
S1
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| ECTS Credits |
6
|
| Workload |
TP(60H)
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| Scientific area |
Management
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|
Entry requirements |
n.a.
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Mode of delivery |
Face-to-face.
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|
Work placements |
n.a.
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|
Learning outcomes |
The objective of this course unit is to introduce accounting as a corporate information system.
At the end of the course the student is expected to be able:
1. to understand accounting in its historical, economic and social context;
2. to carry out accounting operations related to the operational, investment and financial cycle, and to understand the impact of these operations on the financial statements;
3. to know the Portuguese accounting standardization system.
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Syllabus |
I. ACCOUNTING AND ITS HISTORICAL, ECONOMIC AND SOCIAL CONTEXT
II. BALANCE SHEET AND STATEMENT OF CHANGES IN EQUITY
III. INCOME STATEMENT
IV. CASH FLOW STATEMENT
V. PORTUGUESE ACCOUNTING STANDARDIZATION SYSTEM (SNC)
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Main Bibliography |
• Mullis, D. e Orloff, J., O Jogo da Contabilidade, Centro Atlântico, 2009.
• SNC – Sistema de Normalização Contabilística, 3rd Edition, Porto Editora, 2011.
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Language |
Portuguese. Tutorial support is available in English.
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