Currículo

Financial Accounting I FA1-E

Contextos

Groupo: Management > 1º Ciclo > Unidades Curriculares Obrigatórias

ECTS

6.0 (para cálculo da média)

Objectivos

1. Understand the objective and the main co ncepts of financial accounting. 2. Understand the main accounting financial statements and how they are p repared. 3. Develop skills to understand, analyze and use financial statements.

Programa

1. Objective and the main concepts of financial accounting. 2. Financial statements. 3. Accounting method. 4. Accounting process. 5. Accounting for transa ction related to operating, financing and investing activities. 6. Earnings and presentation of financial statements.

Método de Avaliação

By continuing evaluation, for students attend with punctuality more than 2/3 of the total number of classes, considering the following weights: - 20% for each the individual mid-te rm test (total 40%); - 20% for the works in class and in group; and - 40% for the individual final test (minimum of 7 points).

Carga Horária

Carga Horária de Contacto -

Trabalho Autónomo - 108.0

Carga Total -

Bibliografia

Principal

  • - Mourik, C., Hoogendoorn, M., Jorissen, A., Kirwan, C. e Alexander, D., “International Financial Reporting & Analysis”, Cengage Learning, 2020: - Mourik, C., Hoogendoorn, M., Jorissen, A., Kirwan, C. e Alexander, D. 2020 - Mourik, C., Hoogendoorn, M., Jorissen, A., Kirwan, C. e Alexander, D., “International Financial Reporting & Analysis”, Cengage Learning, 2020

Secundária

Disciplinas de Execução

2023/2024 - 2 Semestre