| Code: | LRE1319 | Acronym: | CE |
| Teaching Area: | Accounting |
| Acronym | Study plan | Curriculum Years | ECTS | Contact hours | Total Hours |
|---|---|---|---|---|---|
| LRE | Desp. n.º 20530/2009 (alterado aviso n.º9854/2012) | 2º | 6 ECTS | 60 | 160 |
Teaching - Hours
|
Portuguese
DESCRIPTIVE SUMMARY OF CURRICULAR UNIT
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 EXPECTED LEARNING OUTCOMES
- 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 BE DEVELOPED
- 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.
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
Objective nr. 1 is addressed in chapter I of the program, in which several introductory concepts of the discipline are analyzed. Objective nr. 2 is addressed in chapters II to VIII, in which the several classes that integrate the Portuguese accountancy standardization system (the SNC) are analyzed. Finally, objective nr. 3 is addressed in chapter IX of the program, in which the main financial statements are constructed and analyzed.
| Borges, António; Rodrigues, Azevedo e Rodrigues, Rogério;Elementos de Contabilidade Geral, Áreas Editora, 2014 |
| Nabais, C. e Nabais;Prática Contabilística, Lidel, 2016 |
| Rodrigues, J. ;SNC Sistema de Normalização Contabilística Explicado, Porto Editora, 2010 |
| Monteiro, Sónia M. S.;Manual de Contabilidade Financeira, Vida Económica, 2013. ISBN: 978-972-788-651-7 |
Avaliação distribuída com exame final
| Description | Type | Time (hours) | Conclusion Date |
|---|---|---|---|
| Attendance (estimated) | Lessons | 45 | |
| Others | Participação Presencial | 15 | |
| Two written tests | Teste/Exame | 3 | |
| Self-study | Study | 97 | |
| Total: | 160 |
2 individual written tests: 2x40%
1 written mini-test: 20%
TOTAL: 100%
Under Degree Regulations:
1. The actual presence of students in classes will registered, and if the number of absences for student exceed 30% of the total number of contact sessions scheduled for each course will be automatically transferred to the final evaluation of the regular season.
2. In written tests and evaluation elements referred to in sub-paragraphs b) to e) of paragraph 2 of Art. 39 is required to obtain a minimum score of 7.5 (seven point five) values.
3. If the student lacks or get a grade below 7.5 points in the tests or on the elements of assessment referred above, will be automatically transferred to the final evaluation of the regular season.
4. If the student lacks or get a grade below 7.5 points in the second written test (conducted on the same date of the written test end of the regular season) may be required registration for evaluation at the appeal time.
1 individual written tests: 100%
Objectives 1 and 2 imply the use of Microsoft Powerpoint program to present theoretical content and solve practical exercises. Objective 3 involves the application of Primavera software, in order to make a first contact with a software in the area of accounting.