General Accounting

Tourism and Culture Management
4 ECTS; 2º Ano, 1º Semestre, 15,0 T + 30,0 TP

Lecturer
- Daniel Ferreira de Oliveira

Prerequisites
Not applicable.

Objectives
Students should acquire accounting skills and competences and become familiar with accounting record techniques. In addition, they should understand concepts such as property (assets and liabilities), inventory, balance sheet and income statements.

Program
Basics of accounting; bookkeeping; Fundamental accounting equation; Account concept, classification and characterisation; Bookkeeping methods; Bookkeeping normalisation (SNC); advantages of bookkeeping normalization; Conceptual structure; Study of account classes 1,2,3,4,5,6,7 and 8.

Evaluation Methodology
Continuous assessment: 1st midterm test (40%) and 2nd midterm test (60%).
Final assessment: Written test
Students with a mark of 16 or higher have to take an oral exam, otherwise...

Bibliography
- Borges, A. e Azevedo, R. e Rodrigues, R. (2014). Elementos de Contabilidade Geral. Lisboa: Áreas Editora
- Nabais, F. e Nabais, C. (2016). Prática Contabilística de Acordo com o Sistema de Normalização Contabilística (SNC). Lisboa: LIDEL
- Nabais, C. (2015). O Meu Livro de Contabilidade. Lisboa: Plátano Editora
- Costa, C. e Alves, G. (2014). Contabilidade Financeira. Lisboa: Rei dos Livros

Method of interaction
Lectures supported by audiovisual resources. Simulation with real-life scenarios is also used.

Software used in class
SAGE