Currículo

Accounting I CGE1-E

Contextos

Groupo: Management > 1º Ciclo > Unidades Curriculares Obrigatórias

ECTS

6.0 (para cálculo da média)

Objectivos

To learn the theory of accounting. To be able of identifying and recording major transactions occurred in a company using the accepted accounting principles in Portugal. To prepare and produce the financial statements. To understand the importance of the financial statements for business.

Programa

- Introduction; - Fundamentals and Principles of accounting; - The structure and contents of financial statement analysis; - The process of accounting; - Study of the general accounting principles in Portugal; - Operations for closing the period and preparation of the financial statements.

Método de Avaliação

Evaluation Evaluation in ?Época Normal? and ?Época de Recurso? has the following rules: (i) Época Normal - The final grade is obtained by applying the following weights: - 30% for the mid-term test (?prova intercalar?); - 20 % for the evaluation exercise; - 50% for the exam ?Época Normal? (minimum of 7.5 points). Only students with continuing evaluation can take the exam ?Época Normal?. (ii) Época de Recurso - The final grade is obtained by applying the following weights: - 100% for the exam ?Época de Recurso? or - 50% for the exam ?Época de Recurso? (minimum of 7.5 points) and 50% of continuing evaluation, if the student benefits of continuing evaluation. For all individual instruments of evaluation, the consultation of notes or any other materials is not allowed, except for the chart of accounts that will be handed in with the exams. All individual instruments of evaluation will be rated with a grade between 0 and 20 points. Students will be approved with final classifications of 10 or more points. Final classifications above 17 may have to realize an extra oral examination

Carga Horária

Carga Horária de Contacto -

Trabalho Autónomo - 108.0

Carga Total -

Bibliografia

Principal

SNC - Sistema de Normalização Contabilística Explicado: João Rodrigues 2018 (6ª edição), Porto Editora
International Financial Reporting and Analysis: David Alexander, Anne Britton e Ann Jorissen 2011 (5th edition), South Western Cengage Learning
Financial Accounting: IFRS Edition: Jerry J. Weygandt, Paul D. Kimmel e Donald E. Kieso 2015 Wiley
Sistema de Normalização Contabilística: Comissão de Normalização Contabilística 2016 null
Aviso n. º 15652/2009, Estrutura Conceptual,: Diário da República, 2.ª série, N.º 173, 7 de Setembro de 2009 (p.36227-p.36234) 2016 null
Fundamentos de Contabilidade Financeira: teoria e prática: Ana Morais, Isabel Lourenço e Ana Isabel Lopes 2015 Silabo