Publication in the Diário da República: Despacho nº 3393/2016 - 04/03/2016
6 ECTS; 1º Ano, 1º Semestre, 75,0 TP , Cód. 915234.
Lecturer
- José Manuel Lopes Farinha (1)(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 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 attend at least 65% of scheduled classes.
2. Final assessment - Exam and resit.
Bibliography
- Alves, G. e Costa, C. (2014). Contabilidade Financeira . Lisboa: Rei dos Livros
- Borges, A. e Rodrigues, A. e Rodrigues, R. (2014). Elementos de Contabilidade Geral. Lisboa: Ãreas Editora
- Ferrão, M. e Borges, A. (2012). Manual de Casos Práticos. Lisboa: Areas Editora
- Rodrigues , J. (2016). SNC - Sistema de Normalização ContabilÃstica. Porto: Porto Editora
Teaching Method
Lectures supported by slideshow presentations. Simulation with real-life scenarios is also used.
Software used in class
Not applicable.
