Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
6 ECTS; 1º Ano, 2º Semestre, 30,0 T + 45,0 PL , Cód. 90568.
Lecturer
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
1- To understand the concepts and techniques of accounting records relating to transactions in classes 3, 4,5,6 and 7;
2- Be aware of the impact of specific operations in the dissemination of information,
3- Interpret the specific outputs for each transaction;
Program
I - General operations
II Operations on investment cycles
1. Tangible fixed assets;
2. Intangible assets;
3. Investment properties;
4. Financial investments;
5. Non-current assets held for sale
III Funding cycle operations
IV Income calculation
V Financial Statements
Evaluation Methodology
Continuous assessment including two written tests and final assessment including a final exam and a suplementary exam.
Bibliography
Teaching Method
Lectures making use of audiovisual resources. Pedagogic simulation is also used.
Software used in class
