Contabilidade Financeira I

Auditoria e Fiscalidade
6 ECTS; 1º Ano, 1º Semestre, 30,0 T + 45,0 PL

Lecturer
- José Manuel Lopes Farinha

Prerequisites
Not applicable.

Objectives
-Understand the importance of accounting in the context of the information systems management and as an element that provides useful information for decision-making.
-Understand the conceptual structure of SNC and valuation methods of the SNC.
- Be fam

Program
Fundamentals of accounting, facts sheets, basic accounting equation; The concept, classification and characterization of accounts, bookkeeping methods, analysis of the accounting standards; The SNC; Advantages of Accounting Standards, the Framework; net financial means; NCRF 2 27 5 8, accounts Receivable and Accounts Payable.

Evaluation Methodology
Assessment: Frequency, Test and Resource exams. 1. Frequency - Only for students to ensure a minimum attendance of 65%. 2. They will get approval students with final mark less than 9,5.

Bibliography
- Rodrigues, J. (2015). SNC - Sistema de Normalização Contabilística, (5.ª Edição). Porto: Porto Editora
- Alves, G. e Costa, C. (2014). Costa, C. e Alves, G. (2014)., Contabilidade Financeira, (9.ª Edição). Lisboa: Rei dos Livros
- Borges, A. e Rodrigues, A. e Rodrigues, R. (2014). Elementos de Contabilidade Geral, (26.ª Edição). Lisboa: Áreas Editor
- Borges, A. e Ferrão, M. (2012). Manual de Casos Práticos, (10.ª Edição). Lisboa: Áreas Editora

Method of interaction
The methodologies used are the expository method, using the projection of slides, the deductive and inductive methods. It also used the methodology for teaching simulation.

Software used in class
Not applicable.