Publication in the Diário da República: Despacho nº 3393/2016 - 04/03/2016
6 ECTS; 1º Ano, 2º Semestre, 75,0 TP , Cód. 915239.
Lecturer
- José Manuel Lopes Farinha (2)
- Carla Maria Freitas dos Santos Joaquim (2)
(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
Two types of evaluation:
1. Continuous assessment: Only for students to ensure a minimum attendance of 65%.
2. Non-continuous assessment - Exam and Examination of Appeal.
Bibliography
- Borges, A. e Ferrão, M. (2012). Manual de Casos Práticos. Lisboa: Areas Editora
- Borges, A. e Rodrigues, A. e Rodrigues, R. (2014). Elementos de Contabilidade Geral. Lisboa: Areas Editora
- Costa, C. e Alves, G. (2014). Contabilidade Financeira. Lisboa: Rei dos Livros
- Rodrigues, J. (2016). SNC - Sistema de Normalização ContabilÃstica. Porto: Porto Editora
Teaching Method
Lectures making use of audiovisual resources. Pedagogic simulation is also used.
Software used in class
Not applicable.
