Bank Accounting

Bank Management and Administration
5 ECTS; 2º Ano, 1º Semestre, 45,0 TP

Lecturer

Prerequisites
Not applicable.

Objectives
The students should be aware of the significance of accounting for management information systems and be familiar with the accounting and valuation methods of Instruction 23/2004.

Program
Accountings standards and principles; Definitions and concepts; Framework and scope of accounts; Valuation criteria; Accounting Documents; Specific accounting standards; Major warnings and instructions of the Bank of Portugal.

Evaluation Methodology
Assessment: Mid-term Tests and Exams (regular and supplementary)

Bibliography
- Fiscais, C. (2012). Códigos IRS, IRC e IVA.. (Vol. 1). Lisboa: Diversas
- BORGES, A. (2010). ELEMENTOS DE CONTABILIDADE GERAL. (Vol. 1). LISBOA: AREAS EDITORA
- Portugal, B. (0). Instrução 23/2004. Acedido em 30 de junho de 2011 em www.bportugal.pt

Method of interaction
Lectures.

Software used in class