Cursos / 1º Ciclo / / Faculty of Economy and Business Management :: Economics
CONTABILIDADE FINANCEIRA - 2018/2019
1º curricular year
Semestralidade: 2nd semester
ECTS: 6
Teachers
Leading Teacher: Prof. Doutor António Anjos
Assistant Professor: Prof. Doutor António Anjos
Class type and School hours
Teórico-prática : 2 Horas
Orientação Tutorial : 1 Horas
Teaching Language
Portuguese
Main Aims/Objectives
To study the nature, scope and purpose of financial accounting as a business information system.
Provide the theoretical and practical knowledge necessary to understand the conceptual structure of accounting and accounting method.
Analysis of accounting standardization in Portugal.
Specific Aims/Objectives
Contention of conceptual structure and accounting method.
Seizure of the normative structure of the SNC (Accounting Standardization System).
Treatment of current and end-of-period operations.
Preparation of the financial statements.
Skills to be acquired
At the end of the course students should be able to:
- understand the fundamental accounting concepts;
- know and use accounting terminology;
- know the accounting method;
- know the Accounting Standardization System (SNC);
- to know, understand and apply the accounting of current operations, the calculation of results and preparation of the balance sheet and income statement; and
- Know and understand the financial report.
Teaching Procedures
Exhibition classes
Case Studies
Use of the Lusiada University e-learning platform
Programme
1. Economic activity and accounting
1.1. The company and the economic circuit
1.2. Accounting as an Information System
1.3. Concept, Object and Divisions of Accounting
2. Fundamental Concepts
2.1. The patrimony
2.2. The account
2.3. The inventory
2.4. The balance
2.5. Accounting method
2.5.1. Patrimonial facts and their classification
2.5.2. The rules for moving accounts
2.5.3. The recording of the assets in the journal and in the
2.5.4. The balance sheet
2.5.5. The financial statements
2.6. Accounting and computer science
3. Accounting Normalization
3.1. Concept, purpose, advantages and disadvantages
3.2. Accounting Normalization in Portugal
3.3. The Accounting Standardization System (SNC)
3.3.1. SNC legal framework
3.3.2. Analysis of the structure and content of the SNC
3.3.3. Conceptual structure of the accounting standardization system
4. Study of accounts - Current operations
4.1. Class 1 - Net financial means
4.2. Class 2 - Accounts receivable and payable
4.3. Class 3 - Inventories and biological assets
4.4. Class 4 - Investments
4.5. Class 5 - Capital, Reserves and Retained Earnings
4.6. Class 6 - Expenses
4.7. Class 7 - Income
4.8. Class 8 - Results
5. End-of-period operations
6. Financial reporting
Evaluation Type
Continuous assessment regime: 2 evaluation tests and 1 proof of attendance at the end of the semester
Frequency regime: a frequency test at the end of the semester
Final written exam
Teaching Resources
Provision of supporting texts on the Lusiada e-learning platform
Sustainability Objectives
Keywords
Accounting
Accounting Method
Accounting Normalization System
Current accounting operations
End-of-period accounting operations
Financial reporting
Main Bibliography
Author | Borges, António; Ferrão, Martins |
---|---|
Title | Manual de casos práticos – Casos práticos de conta |
Edition | 10ª ed. |
Place | Lisboa |
Editor | Áreas Editora. |
Year | 2012 |
Author | Borges, António; Ferrão, Martins |
Title | Elementos de contabilidade geral. |
Edition | 26ª ed. |
Place | Lisboa |
Editor | Áreas editora. |
Year | 2014 |
Author | Gomes, J. M. R. e Pires, J. M. R. |
Title | SNC – teoria e prática. |
Edition | 5ª ed. |
Place | Porto |
Editor | VidaEconómica |
Year | 2015 |
Complementary Bibliography
Author | Porto Editora |
---|---|
Title | SNC – Sistema de Normalização Contabilística |
Edition | 6ª ed. |
Place | Porto |
Editor | Porto Editora |
Year | 2017 |
Author | Rodrigues, Ana Maria; Carvalho, Carla; Cravo, Domi |
Title | Contabilidade Financeira: Sua aplicação |
Edition | 1ª ed. |
Place | Coimbra |
Editor | Almedina |
Year | 2011 |