Cursos / 1º Ciclo / Faculty of Economy and Business Management :: Business Management

CONTABILIDADE FINANCEIRA - 2018/2019

1º curricular year
Semestralidade: 1st semester
ECTS: 6

Teachers

Leading Teacher: Prof. Doutora Maria José Faria

Class type and School hours

Orientação Tutorial : 1 Horas
Teórico-prática : 2 Horas

Teaching Language

Portuguese

Main Aims/Objectives

Provide students with an adequate supply of concepts and processing operations for the year of accounting.

Specific Aims/Objectives

Domain of the accounting techniques that allow students to understand the commercial and tax documents, as well as their treatment in the perspective of an accountant.

Skills to be acquired

Acquire skills for the joint implementation of various information techniques that allow the decision-making support and implementation of accounting reporting based on operations triggered by companies.

Teaching Procedures

Classes are theoretical and practical, are using a methodology exhibition for the presentation of the material, based on a methodology of work by the student which is the application of theoretical knowledge to practical cases distributed by the teacher to find out consolidation. There will also be distributed small research tasks for students to develop outside the contact hours.

Programme

1. Purpose Accounting
a) What is the accounting
b) the importance and functions of accounting
c) Ramifications of accounting
d) Characteristics of financial information
e) accounting reporting process
f) Major pieces of accounting information
g) Accounting Utility as a management tool

2. The heritage
a) Key Concepts
b) Constituent elements
c) Balance Facts
d) aggregation of the assets in accounts
e) heritage Calculation

3. The inventory
a) Concept and main elements
b) Ratings and use

4. Accounts
a) Notion, constituent parts, requirements, representations and ratings
b) Variations and permutativas AMENDING
c) accounts handling rules
d) Accounts according to the code of accounts
e) the method of double entry

5. The reason and the daily
a) Accounting entries of Business
 cycle of current operations
 cycle of investment operations
 cycle of financing operations
 performance Operations

6. The accounting process and the Accounting Standardisation System
a) Brief analysis of national and international accounting information
b) CNS
c) Accounting Financial Reporting Standards

7. The study of CNS accounts
a) Class according to the SNC accounts:
 Class 1 - Net financial resources
 Class 2 - accounts receivable and payable
 Class 3 - inventories and biological assets
 Class 4 - investments
 Class 5 - capital, reserves and retained earnings
 Class 6 - spending
 Class 7 - income
 Class 8 - results
b) Analysis of the structure and contents of each account
c) Scope and divisional accounts
d) generic Handling

Evaluation Type

Two written tests and attendance in class.
In any evaluation moment is not allowed to the students the use of graphic machines or those that permit input of text characters or other electronic devices such as mobile phones, tablets, and laptops or similar.

Teaching Resources

Work sheets.

Sustainability Objectives

Keywords

Financial information.
Accounting records.
Reporting.

Main Bibliography

Complementary Bibliography