General Accounting I


Health Care Services Management, Publication in the Diário da República - RCC 21/12/2010 [DR. 4926/2011 21.03.2011]

5 ECTS; 1º Ano, 1º Semestre, 30,0 T + 45,0 PL



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.

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.

- 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). (Comissão Normalização Contabilística). Acedido em 1 de setembro de 2011 em (Comissão Normalização Contabilística)

Method of interaction
Face-to-face sessions.

Software used in class