Publication in the Diário da República: RCC 01/04/2011 [DR.7678/2011 26.05.2011]
6 ECTS; 1º Ano, 2º Semestre, 30,0 T + 45,0 PL , Cód. 9152208.
Lecturer
- José Manuel Lopes Farinha (2)
- Carla Maria Freitas dos Santos Joaquim (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
1- Understand the concepts and techniques of accounting records relating to transactions in
classes 3, 4,5,6 and 7;
2- Look at the reflection of specific operations in the dissemination of
information;
3- Interpret the specific accounting outputs of each transaction.
Program
I - General operations
II Operations on investment cycles
1. Tangible fixed assets;
2. Intangible assets;
3. Investment properties;
4. Financial investments;
5. Non-current assets held for sale
III Funding cycle operations
IV Income calculation
V Financial Statements
Evaluation Methodology
continuous assessment:two written tests.
Final assessment: exams (regular and supplementary).
Bibliography
- Rodrigues, R. e Rodrigues, A. e Borges, A. (2011). Elementos de Contabilidade Geral. Lisboa: Áreas Editor
Teaching Method
Lectures supported by audiovisual resources and simulation.
Software used in class
