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
- José Manuel Lopes Farinha (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
Two modes of assessment:
1. Continuous assessment:
- Group work - 10%; Two mini-tests (20%+20%=40%).
- Individual final test (70%)
- Minimum grade in midterm and final test: 7 points (in all evaluations)
- Students with a final grade of 9.5 or higher (weighted average) will be approved.
- Grade defense: for final grade higher than 18 points. Non-presence implies assigning 18 rating
- The remaining students will be admitted to the Exam.
2. Non-Continuous Assessment - Examination and Appeal Exams:
- Written test (100%)
- Grade defense: for final grade higher than 18 points. Non-presence implies assigning 18 rating.
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
- Fernandes, S. e Rodrigo, J. e Santos , D. e Gonçalves, C. (2020). Contabilidade Financeira Explicada, 4.ª Edição. Porto: Vida Económica
- Rodrigues, J. (2022). SNC - Sistema de Normalização Contabilística, 6.ª Edição. Porto: Porto Editora
Teaching Method
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Software used in class
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