Contabilidade Geral

Gestão Turística e Cultural
4 ECTS; 2º Ano, 1º Semestre, 15,0 T + 30,0 TP

Lecturer
- Maria Graciete da Purificação Reis Henriques Honrado

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
1. Accounting as management support information system.
• The accounting standard system.
2. Key concepts on the basis of accounting for SNC.
3. Most of the classes 1, 2, 3, 4 and 5 of the CNS:
• Study of the content and operation of accounts.
4. What is essential about the classes 6, 7 and 8 CNS:
• Study of the content and operation of accounts.
5. The essentials of the year-end work:
• Analysis of the main aspects of year-end work;
• annual inventory;
• Settlement of accounts;
• rectification balance sheet;
• Result tabulation Releases;
• Final balance sheet or closure;
• Financial statements;
• Practical exercises.
6. The financial statements and the CNS: Interpreting the balance sheet and income statement.

Evaluation Methodology
The continuous assessment emphasis is the written test (frequencies).
Students who obtain 10 marks in the frequency, dispense exam.
Final assessment: exam in the established time.

Bibliography
- Borges, A. e Azevedo, R. e Rodrigues, R. (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
- 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
Classes take place on the basis of the exhibition and demonstrative method, using the use of software. It also used the methodology for teaching simulation by solving case studies similar to those developed in the companies.

Software used in class
SAGE