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Ano Letivo: 2017/18

Bachelor's Degree in Gestão de Empresas

Financial Accounting I

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Publication in the Diário da República: RCC 01/04/2011 [DR.7678/2011 26.05.2011]

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

Lecturer
- José Manuel Lopes Farinha

Prerequisites
Not applicable.

Objectives
-Understand the importance of accounting in the context of the information systems management and as an element that provides useful information for decision-making.
-Understand the conceptual structure of SNC and valuation methods of the SNC.
- Be fam

Program
Fundamental concepts of accounting, facts sheets, basic accounting equation; The concept,
classification and characterization of accounts, bookkeeping methods, analysis of the accounting
standard; The SNC; Advantages of Accounting Standards, the Framework; net financial means;
NCRF 2 27 5 8, accounts Receivable and Accounts Payable.

Evaluation Methodology
Assessment: mid-term test and exams (regular and supplementary).

Bibliography

Teaching Method
Lectures.

Software used in class

 

 

 


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