General Accounting

Public Administration, Publication in the Diário da República - Adequação/Bolonha 2007/2008

5 ECTS; 2º Ano, 1º Semestre, 45,0 TP + 15,0 OT


Not applicable.

The students should:
- acquire Knowledge, skills, recording and analysis techniques in General or Finance Accounting.
- understand such concepts as property (assets and liabilities), inventory and balance sheet.
- be able to prepare income statements ans balance sheets.

Introduction - General considerations;
Capital assets;
The Account;
Inventory and balance sheet;
Assets Facts;
Account preparation;
Accounting methods for recording financial information;
Accounting Normalisation;
Balance sheet;
Class 3 - Inventory;
Class 2 - Accounts Receivable and Payable;
Class 4 - Investments;
Practical Exercises.

Evaluation Methodology
Closed-book written test or
Exam for those students failing to reach the minimum mark of 10.
The students who have obtained more than 16, whether in the test or exam, are subject to an oral assessment to defend their mark.

- Rodrigues, R. e Azevedo, R. e Borges, A. (2010). Elementos de Contabilidade Geral. Lisboa: Áreas Editora
- Nabais, C. e Nabais, F. (2010). Prática Contabilística de Acordo com o Sistema de Normalização Contabilística (SNC). Lisboa: LIDEL

Method of interaction
Explanatory lecture method with the help of datashow media.
Presentation and resolution of theoretical and practical exercises on real accounting cases.

Software used in class