Publication in the Diário da República: Bolonha 2008/09 [DR. 20757/2008 07.08.2008]
6 ECTS; 1º Ano, 1º Semestre, 30,0 T + 45,0 P
Lecturer
Prerequisites
Not applicable.
Objectives
The students should be aware of the importance of accounting for management information systems as an element that contributes to improve decision-making and familiarise themselves with the accounting standardization system (SNC) and the accounting recording process.
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
Two types of evaluation:
1. Continuous assessment: Only for students to ensure a minimum attendance of 65%.
2. Non-continuous assessment - Exam and Examination of Appeal.
Bibliography
- Borges, A. (2010). Elementos de Contabilidade Geral. Lisboa: Áreas Editor
- Rodrigues, J. (2009). Sistema de Normalização Contabilistica Explicado, Explicado. Porto: Porto Editora
- Nabais, F. e Nabais, C. (2010). Prática Contabilística de acordo com Sistema de Normalização Contabilística. Lisboa: Lidel
(0). http://www.cnc.min-financas.pt/ (Comissão Normalização Contabilística). Acedido em 1 de setembro de 2011 em http://www.cnc.min-financas.pt/ (Comissão Normalização Contabilística)
Teaching Method
Lectures.
Software used in class
