Publication in the Diário da República: Despacho n.º 9750/2021 - 06/10/2021
5 ECTS; 1º Ano, 1º Semestre, 56,0 TP + 14,0 OT , Cód. 602929.
Lecturer
- Carla Maria Freitas dos Santos Joaquim (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
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Objectives
1 - Understand the importance of accounting as useful information for decision making; know the CNS; and master the concepts and techniques of registration and understand the main FD.
2 - Identify the utility of Management Accounting.
3 Understand the tax system in a generic way
Program
-1 - Accounting
1.1 - General Framework
1.2 Fundamental Concepts of Financial Accounting
1.3 General Considerations:
1.4 Conceptual Structure
1.5 Presentation and classification of elements in the FD;
1.6 Brief analysis of accounting standardization in Portugal;
1.7. Study of Accounts of all classes;
1.8. Preparation of Financial Statements.
2 Management Accounting
2.1 Fundamental Concepts of Mana
Evaluation Methodology
3 assessment tests with the following weighting:
- 1st test with a weighting of 30% in the final evaluation;
- 2nd test with a weighting of 30% in the final assessment;
- 3rd test with a weighting of 40% in the final evaluation;
Exams are waived for students who obtain 10 points from a simple average;
Non-continuous assessment
Written exam;
The non-continuous assessment will take place at the times established in the academic calendar.
Bibliography
- Américo, C. (2022). Impostos Teoria Geral. Coimbra: Almedina
- Borges, A. e Rodrigues, A. e Rodrigues, R. e , J. (2021). Elementos de Contabilidade Geral. Lisboa: Áreas Editora
Teaching Method
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Software used in class
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