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IPLUSO 4578

Financial Accounting I

Business Management
  • ApresentaçãoPresentation
    The Curricular Unit of Financial Accounting has in its programmatic substance, the theoretical and practical foundations of Financial Accounting, based on the Accounting Normative System (SNC). It has its relevance in the study cycle due to the nuclear importance that Financial Accounting has in the overall syllabus of the Course and, in this circumstance, aims to prepare and equip future Managers, with analysis and operational skills, and accounting tools appropriate to the profession.
  • ProgramaProgramme
    1. Introduction to accounting: evolution of accounting thinking 2. Accounting Harmonization 3. National and International Conceptual Structure 4. Accounting Information System 5. Financial Statements: Balance Sheet, Income Statement, Cash Flow Statement, Statement of Changes in Equity, Appendix 6. Revenue and Debts Receivable 7. Current Liabilities 8. Cash and other means of payment
  • ObjectivosObjectives
    Understand what is intended for financial accounting and how to report accounting information. Understand he national and international accounting framework and fundamental accounting concepts. Analyze and describe the effect of business decisions and transactions on the fundamental accounting equation. Understand the structure and content of the financial statements and how they are prepared. Understand the particular criteria for applying accounting standards.
  • BibliografiaBibliography
    Borges, A. (2021) Elementos de Contabilidade Geral (27ª ed.), Lisboa, Áreas Editora Lopes, Ilídio Tomás (2017). Contabilidade Financeira, (2ª ed.), Lisboa, Escolar Editora Nabais, C.; Nabais, F. (2021). Prática Contabilística, (7ª ed.), Lisboa, Lidel - Edições Técnicas, Lda. Rodrigues, J. (2021). Sistema de Normalização Contabilística SNC Explicado, (8.ª ed.), Porto Editora
  • MetodologiaMethodology
    Case studies in moodle
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    6
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não