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Gestão e Administração Bancária (Pós-Laboral)

Financial Accounting I

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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 , Cód. 992504.

Lecturer

(1) Docente Responsável
(2) Docente que lecciona

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
- Nabais, F. e Nabais, C. (2010). Prática Contabilística de acordo com Sistema de Normalização Contabilística. Lisboa: Lidel
- Rodrigues, J. (2009). Sistema de Normalização Contabilistica Explicado, Explicado. Porto: Porto Editora
(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

 

 

 


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