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Ano Letivo: 2013/14

Bachelor's Degree in Gestão Turística e Cultural

General Accounting

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Publication in the Diário da República: Despacho nº 14880/2013 de 15/11/2013

4 ECTS; 2º Ano, 1º Semestre, 15,0 T + 30,0 TP

- Maria Graciete da Purificação Reis Henriques Honrado

Not applicable.

The students should acquire accounting skills and competences and be familiar with the accounting record techniques. In addition, they should be able to identify the property (assets and liabilities), inventory, balance sheet and income statements.

The Assets;
The Account;
Inventory and Balance;
Assets Facts;
The development of accounts;
Accounting records methods;
The Accounting Standardization;
Accounting release;
Tabulation of results;
Class 3 - Inventories;
Class 2 - Accounts Receivable and Payable;
Class 1 - Media Net Financial;
Class 4 - Investments;
Class 5 - Capital;
Classes 6, 7 and 8.
Application exercises.

Evaluation Methodology
Focuses on continuous assessment is the written test (frequencies).
Students who obtain 10 values in the frequencies, exempt from exam.
In the final evaluation focus is on the exam.

- Nabais, C. e Nabais, F. (2010). Prática Contabilística de Acordo com o Sistema de Normalização Contabilística (SNC). Lisboa: LIDEL
- Borges, A. e Azevedo, R. e Rodrigues, R. (2010). Elementos de Contabilidade Geral. Lisboa: Áreas Editora

Teaching Method
Classes run based on lectures and by resorting to demonstrations, using the projection of slides. It is also the methodology used for teaching simulation by solving practical cases similar to situations they will encounter in their future professiona

Software used in class




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