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Financial Accounting I

Code 13986
Year 1
Semester S1
ECTS Credits 6
Workload TP(60H)
Scientific area Accounting
Entry requirements None
Mode of delivery Face to face
Work placements None
Learning outcomes This course intends to establish financial accounting as an information resource for business management, as well as for all other related economic agents. It also pretends to analyze the transactions of current business activities.
With the approval of this course, students should be able to:
Relate the information generated by financial accounting, with the needs of managers and other economic agents;
Understand the objectives and structure of financial statements;
Identify and articulate the linkages between the financial statements;
Proceed to the accounting of facts sheets related to the cycle of operation of businesses;
Explain the changes generated in the financial statements with accounting of the facts sheets.
Syllabus 1 - Introductory concepts
2 - Net Funds
3 - Inventories and VAT
4 - Sales, services and resulting debts and VAT
5 - Personnel operations
Main Bibliography A - N.A. (2009) "Sistema de Normalização Contabilística", Porto Editora, Porto, ISBN 978-972-0-32646-1

A - RODRIGUES, João (2009) Sistema de Normalização Contabilística Explicado", Porto Editora, Porto, ISBN 978-972-0-32643-0

A- ALVES, Gabriel Correia, COSTA, Carlos Batista da (2008) "Contabilidade Financeira", 7.ª Edição, Editora Rei dos Livros, Porto, ISBN 9789725111505
Biblioteca CSH: EG-2.1/000205 (Edição de 2001)

A- BORGES, António, RODRIGUES, Azevedo, RODRIGUES, Rogério (2007) "Elementos de Contabilidade Geral", Áreas Editora, 24.ª Edição, ISBN 9789898058157
Biblioteca CSH: EG-2.1/000203 (Edição de 2002)

B- SNC (Sistema de Normalização Contabilística) - Elementos constantes no site da CNC (Comissão de Normalização Contabilística)
Site :
Teaching Methodologies and Assessment Criteria It's allowed 5 unjustified absences to the UC. Students who exceed the number of absences automatically fail the UC.
Freq 1 (40.0%) - 8.0 values Chap 1.2: 31 de outubro de 2023
Freq 2 (60.0%) - 12.0 values
Chap 3: To be defined by the DT

"Frequency" (and hence admission to the exam) will be awarded to students whose sum of the assessment elements is less than 9.5
Teachers reserve the right to give an oral when questions arise in the assignment of the classification.
All other situations will be dealt with according to Ruling Order No. 2018 / R / 60
In times of exam the evaluation will be performed in the form of written test, with a quotation of 20.0 values. they will always deal with the totality of the subjects taught.
Language Portuguese. Tutorial support is available in English.
Last updated on: 2024-01-15

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