Cursos / 1º Ciclo / Faculty of Economy and Business Management :: Business Management
CONTABILIDADE FINANCEIRA - 2022/2023
1º curricular year
Semestralidade: 1st semester
ECTS: 6
Teachers
Leading Teacher: Prof. Doutor Fernando Cardoso
Assistant Professor: Drª Inês Xavier
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.
Teaching Resources
Work sheets.
Sustainability Objectives
Keywords
Financial information.
Accounting records.
Reporting.
Main Bibliography
Author | BORGES, António (et al) |
---|---|
Title | Elementos de Contabilidade Geral |
Edition | 27ª edição |
Place | Lisboa |
Editor | Áreas Editora. |
Year | 2021 |
Author | BORGES, António (et al.) |
Title | SNC - Casos práticos |
Edition | 2ª edição |
Place | Lisboa |
Editor | Áreas Editora. |
Year | 2012 |
Author | ALMEIDA, Rui M. P (et al.) |
Title | SNC - casos práticos e exercícios resolvidos |
Edition | 3.ª edição |
Place | Coimbra |
Editor | ATF - Edições Técnicas |
Year | 2013 |
Complementary Bibliography
Author | GOMES, João, PIRES, Jorge |
---|---|
Title | Sistema de Normalização Contabilística- Teoria e P |
Edition | 5ª ediçáo |
Place | Coimbra |
Editor | ATF - Edições Técnicas |
Year | 2015 |
Author | SILVA, Eusébio (et.al.) |
Title | Contabilidade Financeira: Casos práticos |
Edition | 2ª edição |
Place | Lisboa |
Editor | Rei dos Livros |
Year | 2011 |