Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
6 ECTS; 1º Ano, 1º Semestre, 30,0 T + 45,0 PL , Cód. 90565.
Lecturer
- José Manuel Lopes Farinha (1)(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 fam
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
Two types of assessment are available:
1. Continuous assessment: Only for students who attended 65% of the scheduled classes.
2. Final assessment - Exam and re-sit
Bibliography
- Borges, A. e Ferrão, M. (2012). Manual de Casos Práticos. Lisboa: Áreas Editora
- Borges, A. e Rodrigues, A. e Rodrigues, R. (2014). Elementos de Contabilidade Geral. Lisboa: Áreas Editor
- Costa, C. e Alves, G. (2014). Contabilidade Financeira. Lisboa: Rei dos Livros
- Rodrigues, J. (2015). SNC - Sistema de Normalização Contabilística. Porto: Porto Editora
Teaching Method
Lectures supported by data show. Simulation with real-life scenarios is also used.
Software used in class
Not applicable.
