Inês Maria Galvão Teles Ferreira da Fonseca Pinto
|Objectives:||This course is designed to introduce students to the principles and concepts of financial accounting.
The main objectives of the course are to:
* Emphasize the importance of accounting in the context of the information system of a company.
* Provide an overview of the accounting process and present what are the mandatory financial statements
and how they are prepared.
* Provide a set of basic tools in order to allow students to develop the study of accounting.
The specific objectives are to:
* Present the basic principles of accounting, the accounting model and the accounting cycle underlying the
preparation of financial statements.
* Discuss the various financial statements and the links between them (Balance Sheet, Income Statement
and Cash Flow Statement).
* Explain accounting cycle: current operations, investment and financial cycle.
* Preparation of financial statements.
2. International Standards Convergence.
3. Conceptual Framework.
4. Financial Accounting Statements.
5. Current Operations: 5.1 Financial Assets; 5.2 Inventories;5.3 Financial Liabilities.
6. Investment Cycle: 6.1 Long-lived Assets; 6.2 Intangible Assets; 6.3 Financial Assets; 6.4 Investment Properties.
7. Financial Cycle: 7.1 Equity; 7.2 Liabilities.
8. Performance: 8.1 Revenues and Expenses; 8.2 Accrual Accounting and Results.
|Evaluation:||The unit will be taught using a combination of theoretical and practical lectures. Students will be
encouraged to actively participate in the realization of class exercises and problems. Continuous
assessment in class will have a weight of 30% in the final student´ s classification, including 3 midterm
exams. The end-semester exam will account for 70% of the course grade and required a minimum score of
8 points out of 20. If the student´s classification is higher than 17 points, an oral exam is required.
|Bibliography:||* Borges, António, Azevedo Rodrigues e Rogério Rodrigues, Elementos de Contabilidade Geral, 25ª edição,
Áreas Editora, 2010.
* Gomes, João e Jorge Pires, SNC – Sistemas de Normalização Contabilística, 4ª edição, Vida Económica,
* Rodrigues, Ana Maria, Carvalho, Carla, Cravo, Domingos e Graça Azevedo; SNC Contabilidade
Financeira: Sua Aplicação, 2ª Edição, Almedina, 2011.
* Sistema de Normalização Contabilística, disponível em www.cnc.min-financas.pt
|Program in pdf:||