Auditoria e Fiscalidade

Financial Acounting I

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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 SNC’s 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

 

 

 

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