General Accounting I

Health Care Services Management
5 ECTS; 1º Ano, 1º Semestre, 30,0 T + 45,0 PL

Lecturer
- José Manuel Lopes Farinha

Prerequisites
N/A

Objectives
The students should understand the fundamental concepts of Accounting, financial statements, the conceptual framework of the Accounting Standardisation System (SNC), the valuation criteria and accounting records.

Program
Introduction, Property, Inventory and Balance; The Account; Accounting record methods; Balance, Balance Sheet and Income Statement; The conceptual framework of the SNA and valuation criteria. Study of accounts: Financial Net Media, Inventories and biological assets and accounts receivable and payable.

Evaluation Methodology
Two types of evaluation:
1. Continuous assessment: Only for students to ensure a minimum attendance of 65%.
2. Non-continuous assessment - Exam and Examination of Appeal.

Bibliography
- Borges, A. (2010). Elementos de Contabilidade Geral. Lisboa: Áreas Editor
- Rodrigues, J. (2009). Sistema de Normalização Contabilistica Explicado, Explicado. Porto: Porto Editora
- Nabais, F. e Nabais, C. (2010). Prática Contabilística de acordo com Sistema de Normalização Contabilística. Lisboa: Lidel
- , . (0). http://www.cnc.min-financas.pt/ (Comissão Normalização Contabilística).Acedido em1 de setembro de 2011 em http://www.cnc.min-financas.pt/ (Comissão Normalização Contabilística)

Method of interaction
Face-to-face sessions.

Software used in class