| Code |
16465
|
| Year |
1
|
| Semester |
S1
|
| ECTS Credits |
6
|
| Workload |
TP(60H)
|
| Scientific area |
Accounting
|
|
Entry requirements |
Does not apply.
|
|
Mode of delivery |
The lessons of this UC are theoretical and practical. The theoretical classes expose the theoretical concepts supported by material available on the Moodle platform. In practical classes, students have to solve exercises and examine financial statements.
|
|
Work placements |
Does not apply.
|
|
Learning outcomes |
With the approval of this course, the students should be able to:
1. Relate the information generated by financial accounting with the needs of managers and other economic agents;
2. Understand the objectives and structure of the financial statements;
3. Identify and articulate the links between the financial statements and,
4. Proceed to the accounting of the facts related to the business cooperation cycle:
i) Liquidity;
ii) Purchases, suppliers and VAT;
iii) Sales, customers, and VAT;
iv) Expense costs with employees;
v) Accrual.
|
|
Syllabus |
1 - Fundamental Concepts
2 - Accounting Normalization
3 - Financial Reporting
4 - Net financial resources
5 - Inventories, debts payable and deductible VAT
6- Sales, clients and VAT
7 - Inventory and Costs Systems
8 - Personnel expenses and operations
9 – Accruals
|
|
Main Bibliography |
Rodrigues, J. SNC - Sistema de Normalização Contabilística Explicado. Porto Editora, 8.ª Edição.
N.A. (2018). Sistema de Normalização Contabilística. Porto Editora, 6.ª Edição, Porto Editora.
BORGES, A., RODRIGUES, A. & RODRIGUES, R. (2021). Elementos de Contabilidade Geral. Áreas Editora, 27.ª Edição, Áreas Editores.
Nabais, C. & Nais F. (2021). Prática Contabilística. 7.ª Edição, Lidel.
Harrison, W.; Horngren, C. H.; Thomas, B. & Suwardy, T. (2014). Financial Accounting – International Financial Reporting Standards. 11th Edition, Prentice Hall.
Other references suggested during the course.
|
|
Language |
Portuguese. Tutorial support is available in English.
|