General Accounting

Tourism and Culture Management
4 ECTS; 2º Ano, 1º Semestre, 15,0 T + 30,0 TP

- Daniel Ferreira de Oliveira

Not applicable.

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.

Basics of accounting; bookkeeping; Fundamental accounting equation; Account concept, classification and characterisation; Bookkeeping methods; Bookkeeping normalisation (SNC); advantages of bookkeeping normalization; Conceptual structure; Study of account classes 1,2,3,4,5,6,7 and 8.

Evaluation Methodology
Continuous assessment: 1st midterm test (40%) and 2nd midterm test (60%).
Final assessment: Written test
Students with a mark of 17 or higher have to take an oral exam, otherwise...

- Alves, G. e Costa, C. (2014). Contabilidade Financeira. Lisboa: Rei dos Livros
- Nabais, C. (2015). O Meu Livro de Contabilidade. Lisboa: Plátano Editora
- Nabais, F. e Nabais, C. (2010). Prática Contabilística de Acordo com o Sistema de Normalização Contabilística (SNC). Lisboa: LIDEL
- Borges, A. e Azevedo, R. e Rodrigues, R. (2014). Elementos de Contabilidade Geral. Lisboa: Áreas Editora

Method of interaction
Lectures supported by audiovisual resources. Simulation with real-life scenarios is also used.

Software used in class