6 ECTS; 1º Ano, 1º Semestre, 30,0 T + 45,0 PL , Cód. 963805.
Lecturer
- José Manuel Lopes Farinha (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
Understand the SNCs conceptual structure and valuation methods;
Become familiar with the process of recording accounts.
Program
Fundamentals of accounting, facts sheets, basic accounting equation; The concept, classification and characterization of accounts, bookkeeping methods, analysis of the accounting standards; The SNC; Advantages of Accounting Standards, the Framework; net financial means; NCRF 2 27 5 8, accounts Receivable and Accounts Payable.
Evaluation Methodology
Assessment: Writtem test and Exam.
Bibliography
Teaching Method
Lectures
Software used in class
