| Code: | LGI1204 | Acronym: | CN |
| Teaching Area: | Accounting |
| Acronym | Study plan | Curriculum Years | ECTS | Contact hours | Total Hours |
|---|---|---|---|---|---|
| LGI | Licenciatura em Management | 1º | 6 ECTS | 57 | 160 |
| Theoretical-Practical: | 46,50 |
| Other: | 11,00 |
| Theoretical-Practical: | 46,50 |
| Other: | 10,00 |
Teaching - Hours
|
Descriptive Summary of the Course
Within the scope of the Business Accounting II curricular unit, the deepening and approaches adopted during the 1st semester are complemented, within the scope of the Business Accounting I curricular unit, with a focus on investments, on revenue, on the income tax of the period, on the provisions, contingent liabilities, contingent assets, end-of-period transactions and presentation of financial statements.
This curricular unit has the following goals
GA1: Show an adequate level of knowledge related to international regulations
GA2: Operate structured and critical analysis in the resolution of accounting specific situations, using the accounting regulations and the international conceptual structure
GA3: Register the current and end of year reports of economic operations
Skills to be developed
1. Understanding the importance of accounting information for the business manager's tasks;
2. Mastery of the essential concepts associated with the economic and financial reality of an entity, namely, with regard to the treatment of facts and equity variations.
3. Acquisition of experience, in terms of analysis and classification of the economic and financial operations of an entity, as well as in terms of accounting recognition, that is, in the context of classification and accounting treatment of equity phenomena.
4. Understanding the content of the accounting information, namely, in terms of the presentation of the effects of the patrimonial facts.
C1 Inventories
C2 Asset impairment
C3 Current and non-current liabilities: provisions and contingencies, loans, leases
C4 Subsidies
C5 Equity
C6 Closing and legal reporting: end of year settlements and closing of accounts processes
C7 Preparation of financial demonstrations
The contents of the curricular unit will allow the students to retain knowledge and skills in order to reach the learning outcomes. The coherence between the programme and the learning goals is as follows:
C1 to C7 will allow goals GA1 and GA2
C1 to C6 will allow goal GA3
C7 will allow goal GA4
| Kieso, D. E., Weygandt, J. J., & Warfield, T. D. ;Intermediate Accounting, Wiley, 2020 |
| Melville, A. ;International Financial Reporting: A Practical Guide , Person, 2019 |
| Chaudhry, A., Fuller, C., Coetsee, D., Rands, E., Bakker, E., Merwe, M. v. d., Balasubramanian, T. ;Interpretation and Application of International Financial Reporting Standards, Wiley, 2016 |
| Williams, Jan, Susan Haka, Mark Bettner, and Joseph Carcello ;Financial Accounting, 2017. ISBN: 1259692396 (17th edn, Upper Saddle River, NJ: McGraw-Hill/Irwin) |
| Stolowy, H., & Ding, Y. ;Financial Accounting and Reporting: A Global Perspective , Cengage Learning, 2017 |
The acquisition of the skills previously mentioned implies the use of the following teaching-learning methodologies (TLM):
TLM1 Expository, aiming at the preparation of the reference theoretical frameworks
TLM2 Participative, through the resolution of practical exercises, case study discussion and analysis of reading supportive texts
TLM3 Self-study, autonomous work performed by the student
Avaliação distribuída com exame final
| Description | Type | Time (hours) | Conclusion Date |
|---|---|---|---|
| Attendance (estimated) | Lessons | 45 | |
| Teste/Exame | 3 | ||
| Relatório/Dissertação | 2 | ||
| Participação Presencial | 3 | ||
| Others | Participação Presencial | 12 | |
| Study | 60 | ||
| Trabalho laboratorial ou de campo | 40 | ||
| Total: | 165 |
. E-learning assessment (20%)
. Two individual written tests (40% each)
Under the General Regulation:
a) The effective attendance of students in class will be recorded and, if the number of absences per student exceeds 30% of the total number of contact sessions for each course unit, will be automatically transferred to the final evaluation of the normal season;
b) In the written tests and in the defined evaluation elements it is necessary to obtain a minimum grade of 7.5 points;
c) If the student misses or achieves a grade lower than 7.5 points in the tests or evaluation elements referred to in the previous number, he / she will be automatically transferred to the final evaluation of the normal season;
d) If the student misses or achieves a grade lower than 7.5 points in the second written test (held on the same date as the final written test of the normal season), he / she may require registration for evaluation at the time of appeal;
e) All written academic work provided for in the assessment (reports, case studies, etc.) must be submitted to the Turnitin database, available on the ISAG E-Learning platform, with a similarity rate up to 30% acceptable.
. Individual written test (100%)
The teaching methodologies are aligned with the learning outcomes, considering that:
TLM 1 to 3 will allow GO1 to GO4