This course unit aims to provide students with the knowledge of concepts and of accounting information in the business.
Intends with this conceptual and informative tool help interpret the accounting registration of the economic/financial phenomena and understanding the impacts of these phenomena in organizations through ofthe read financial statements.
OBJECTIVES AND OUTCOMES OF LEARNING
- Understand the fundamental concepts of General Accounting. - Understanding how the data extracted from equity operations must be reflected in Accounting data and can be used by managers. - Analyze the balance sheet, income statement and statement of cash flows. - Apply indicators economic/financial by reading the financial statements
SKILLS TO DEVELOP
- Do understand the importance of the utility of General Accounting for business management. - Equip the student with the essential concepts and endow it with adequate knowledge about the several potentials of Accounting.
Programme
Chapter I - Introduction to Accounting
Chapter II - Cash and bank operations
Chapter III - Accounts Receivable and Payable
Chapter IV - Inventories and Biological Assets
Chapter V - Investments
Chapter VI - Basic capital operations
Chapter VII - Expenses and incomes
Chapter VIII - Profits
Chapter IX - End-of-period operations
Main literature
Borges, António; Rodrigues, Azevedo e Rodrigues, Rogério;Elementos de Contabilidade Geral, Áreas Editora, 2010
Monteiro, Sónia M. S.;Manual de Contabilidade Financeira, Vida Económica, 2013
Rodrigues, João;Sistema de Normalização Contabilística Explicado, Porto Editora, 2014
Learning Methods
Presentation and discussion of theoretical and practical cases, with supply of support material on the matters to be addressed as well as the literature considered indispensable for various items of the program.