Publication in the Diário da República: RCC 01/04/2011 [DR.7678/2011 26.05.2011]
6 ECTS; 1º Ano, 1º Semestre, 30,0 T + 45,0 PL , Cód. 9152205.
Lecturer
- José Manuel Lopes Farinha (2)
- Carla Maria Freitas dos Santos Joaquim (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
-Understand the importance of accounting in the context of the information systems management and as an element that provides useful information for decision-making.
-Understand the conceptual structure of SNC and valuation methods of the SNC.
- Be familiar with the acounting records process.
Program
Fundamental concepts of accounting, facts sheets, basic accounting equation; The concept,
classification and characterization of accounts, bookkeeping methods, analysis of the accounting
standard; The SNC; Advantages of Accounting Standards, the Framework; net financial means;
NCRF 2 27 5 8, accounts Receivable and Accounts Payable.
Evaluation Methodology
Assessment: mid-term test and Exams (regular and supplementary).
Bibliography
- Borges, A. (2010). Elementos de Contabilidade Geral. Lisboa: Areas Editora
Teaching Method
Lectures.
Software used in class
