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General Accounting 2017/2018

  • 6 ECTS
  • Taught in Portuguese
  • Both continuous and final Assessment


1. To know and understand the basic elements of financial accounting, its practices and theoretical underpinnings;
2. To understand accounting as an information system;
3. To identify the impact of transactions as broadly understood on a company’s financial position;
4. To evaluate and to record the most common business events in accordance with the Accounting Standards currently in force: SNC- Sistema de Normalização Contabilística.

Recommended Prerequisites


Teaching Metodology

Theoretical and practical methodology in order to promote the active learning of students by means of demonstration:
- Before each class is taught, students are provided (through the Moodle e-learning platform) with the underlying material so they come to the lesson having got previously acquainted with the topics;
- While at class, the lecturer provides a theoretical explanation of the topics, based on cases that simulate the accounting related problems, thereby promoting a natural fusion between theory and practice.
The described methodology is complemented by practice with Primavera software.

Body of Work


Recommended Bibliography

Gonçalves, C., Santos, D., Rodrigo, J. & Fernandes, S. (2015). Contabilidade Financeira Explicada- Manual Prático. Vida Económica.

Rodrigues, João (2015). Sistema de Normalização Contabilística – SNC Explicado (5.ª edição). Porto Editora.

Comissão de Normalização Contabilística, available at

Material provided by the lecturer.

Complementary Bibliography

Borges, A., Rodrigues, A., e Rodrigues, R. (2014). Elementos de Contabilidade Geral (26ª edição). Áreas Editora.

Costa, C.B. & Alves, G.C. (2013). Contabilidade Financeira (8ª edição). Lisboa: Rei dos Livros.

Cravo, D., Grenha, C., Batista, L. & Pontes, S. (2009). SNC Comentado. Lisboa: Texto Editores.

Monteiro, S. M.S. (2013). Manual de Contabilidade Financeira. Porto: Grupo Editorial Vida Económica.

Weekly Planning

1/4. General Theoretical Fundamentals
5/6. Inventories and Biological Assets
7. Written test
7/9. VAT and Operations with Main Stakeholders
10. Primavera Software practice
11/13. Tangible Fixed Assets and Intangible Assets
14. Primavera Software practice
15. Written Test

Demonstration of the syllabus coherence with the curricular unit's objectives

The syllabus of the course are tailored to objectives, these latter being developed in accordance with the desired evolution of the learning, ranging from the presentation of introductory and basic concepts of financial accounting to more specific accounting recording and handling of accounts. Specifically, objectives 1 and 2 are promoted by means of point 1 in the syllabus; objective 3 is achieved from the syllabus as a whole (points 1 to 5), and, finally, objective 4 results from the syllabus contents 2 to 5.

Demonstration of the teaching methodologies coherence with the curricular unit's objectives

Given the prominently quantitative and technical nature of the course, all learning objectives are pursued through a methodology of theoretical and practical teaching. Thus, for all the points included in the syllabus, while at class the lecturer provides a theoretical explanation of the topics, invariably based upon relevant practical examples. Emphasis is placed on analysis / resolution of myriad examples at class due to the excellent opportunity they provide for illustration of the theoretical postulates. The upfront access to the classes underlying material allows students to come to lessons having got previously acquainted with the topics, bringing in matured questions that are positively welcomed and clarified during class time. It is privileged the linkage of the course to the working practice through employment of Primavera software in the context of classes.

relevant generic skillimproved?assessed?
Achieving practical application of theoretical knowledgeYesYes
Analytical and synthetic skillsYesYes
Commitment to effectivenessYesYes
Commitment to qualityYesYes
Ethical and responsible behaviourYes 
Event organization, planning and managementYes 
Information and learning managementYesYes
IT and technology proficiencyYes 
Problem Analysis and AssessmentYesYes
Relating to othersYesYes
Research skillsYes 
Written and verbal communications skillsYesYes
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