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General Accounting 2017/2018

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

Objectives

Know the basic notions of day by day in companies regarding accounting chalenges.
Understand the most generic notions regarding accounting registration of business operations.
Understand the fiscal implications of accounting procedures

Recommended Prerequisites

none

Teaching Metodology

Expositon classes with pratical exercises.

Body of Work

1. Introduction
2. Standardisation and harmonisation of accounting and conceptual framework
3. Representation and measurement of assets and results
4. Preparation and interpretation of the main financial statements
5. Financial reporting and accountability
6. A few notions of economic analysis and financial assistance

Recommended Bibliography

Borges, A., Rodrigues, A. e Rodrigues, R. (2010). Elementos de Contabilidade Geral. 25ª Edição. Áreas
Editora.
http://www.cnc.min-financas.pt/ - Comissão de Normalização Contabilística
Several Material delivered by the professor.

Complementary Bibliography

Gomes, J. M. e Pires, J. M. (2010). Sistema de Normalização Contabilística - Teoria e Prática, Grupo Editorial
Vida Económica.
Rodrigues, J. (2009). Sistema de Normalização Contabilística Explicado. Porto Editora.

Weekly Planning

1. Introduction 2. Standardisation and harmonisation of accounting and conceptual framework 3-8. Representation and measurement of assets and the results 9-10. Preparation and interpretation of the main financial statements 11. Financial reporting and accountability 12-15. A few notions of economic analysis and financial assistance

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

program topics are in line with achievements to realize. To realize the importance of accounting process and domain of basic concepts needed to understand the accounting operations some basic concepts are analysed, like inventories, fix assets, povisions, impairments and accruals/deferrals. Regarding the goals of the understanding of accounting system there are presented and realized several accounting operations, inclunding the end of exercise accounting work.

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

For all learning outecomes it is utilized the expositon and debate method, with the incentive to students participation so that the accounting process could be understood and practiced by students. Students are motivated to devellope reserach operations so that they can acquire business skills in business accounting and how this accounting process generate equity changes. With the exercise practice it is intended to consolidate the accounting knowledge.

relevant generic skillimproved?assessed?
Achieving practical application of theoretical knowledge Yes
Analytical and synthetic skills  
Event organization, planning and management  
Problem-solving Yes
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