Code |
5786
|
Year |
2
|
Semester |
S1
|
ECTS Credits |
6
|
Workload |
TP(60H)
|
Scientific area |
Management
|
Entry requirements |
n.a.
|
Mode of delivery |
Face-to-face.
|
Work placements |
n.a.
|
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.
|
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)
|
Main Bibliography |
• Mullis, D. e Orloff, J., O Jogo da Contabilidade, Centro Atlântico, 2009. • SNC – Sistema de Normalização Contabilística, 3rd Edition, Porto Editora, 2011.
|
Language |
Portuguese. Tutorial support is available in English.
|