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 , Cód. 964114.
Lecturer
- Maria Graciete da Purificação Reis Henriques Honrado (2)
(1) Docente Responsável
(2) Docente que lecciona
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
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
Ongoing assessment includes written end-of-semester tests.
A mark of 10 exempts students from sitting the exam.
Final grade includes a written exam.
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
Teaching Method
Lectures and demonstrations with support of datashow. Simulation and practical exercises are also used.
Software used in class
