IPLUSO 18157

Financial Accounting I

• ApresentaçãoPresentation

  The UC of Financial Accounting has in its programmatic substance, the basic, theoretical and practical of Financial Accounting, based on the Accounting Normative System (SNC). It has its relevance in the study cycle because of the importance that Accounting has in organizations public and private, therefore, the objective is to prepare and provide future technicians of Advisory in Administration and Public Management with basic skills of analysis and operability. of accounting tools.
• ProgramaProgramme

  1. Introduction: Brief history and evolution of Accounting. 2- Company and the economic circuit; socio-economic importance of Financial. Accounting and the Companies Code; the usefulness of financial accounting for managers; accounting as an information system. 3. Accounting concept, object and divisions. Accounting standardization, conceptual structure and CNS; Qualitative characteristics, assumptions and elements of financial statements; Balance Sheet and Income Statement; Heritage and patrimonial facts; Inventories; 4- Accounting operations, supporting documents and accounting records; T 5 - The fundamental equation and the method of double matches; rules of movement; daily, ratio and balance sheet, asset, liability and equity; 6- Business Cycle Analysis: Financing Cycle; Investment cycle; Operational Cycle; 7- Income Statement: Elaboration of Income Statement and Balance Sheet Financial.
• ObjectivosObjectives

  At the end of the semester the students should be able to: 1 - Understand the basic concepts of accounting, acquiring skills to read and interpret financial statements; 2 - Know the institutional framework of accounting, identifying the national and international bodies that regulate it;  3 - Identify the financial statements and the main characteristics of each one; 4 - Understand the process of preparing them; 5 - Know the conceptual framework (CNS) of financial reporting and, consequently, the objectives of the financial statements, their users, the assumptions and principles that underlie their preparation, as well as the existing recognition and measurement criteria; 6 -  Know how to account for the operations inherent in the main business cycles, namely: financing, investment and exploration; 7 -  Prepare the income statement and balance sheet and prepare other mandatory financial statements.
• BibliografiaBibliography

  Borges, A. (2014). Elementos de Contabilidade Geral (26a ed.). Lisboa: Áreas Editora; Lopes, Ilídio Tomás (2017). Contabilidade Financeira, (2a ed.). Lisboa: Escolar Editora; Rodrigues, J. (2016). Sistema de Normalização Contabilística SNC Explicado, (6.a ed.). Porto: Porto Editora.
• MetodologiaMethodology

  Also includes innovative methodologies to sypport the teaching-learning process used.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  5
• NaturezaNature

  Mandatory
• EstágioInternship

  Não