| Code: | LRE2215 | Acronym: | CFIN |
| Teaching Area: | Accounting |
| Acronym | Study plan | Curriculum Years | ECTS | Contact hours | Total Hours |
|---|---|---|---|---|---|
| LRE | Aviso nº 9881/2017 | 2º | 6 ECTS | 60 | 160 |
| Theoretical-Practical: | 45,00 |
| Other: | 0,00 |
Teaching - Hours
|
Primavera
SUMMARY DESCRIPTION OF COURSE UNIT
This course unit aims to provide students with the knowledge of concepts, principles, and other accounting information in the business.
It is intended with this conceptual and informative tool to help students to interpret the accounting registration of the economic and financial phenomena, and to understand the impact of these phenomena in organizations through the information contained in the main financial statements.
OBJECTIVES AND OUTCOMES OF LEARNING
Understand the fundamental concepts of General Accounting.
Understand how the data extracted from daily operations must be reflected in accounting data, and how it can be used by managers in the preparation and technical reading of accounting financial statements.
SKILLS TO DEVELOP
Understand the relevance of applying General Accounting to business management.
Provide the student with the essential concepts and endow it with adequate knowledge about the several potentials of Accounting.
Develop students' ability to construct and read financial statements.
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
| Nabais, C., & Francisco, N. ;Prática Contabilística, Lidel, 2016 |
| Borges, A., Rodrigues, A., & Rogério, R. ;Elementos de Contabilidade Geral, Áreas Editora, 2014 |
| Monteiro, S. ;Manual de Contabilidade Financeira, Vida Económica, 2013 |
| Rodrigues, J. ;SNC Sistema de Normalização Contabilística Explicado, Porto Editora, 2010 |
Presentation and discussion of theoretical and practical cases, with supply of support material and literature on the matters to be addressed, with the ultimate purpose of constructing the main financial statements
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 |
Individual written tests: 2 (each weighted 40%)
Worksheet: 20%
Under the terms of the Bachelor's Regulation:
1. The actual presence of the students in the classes will be registered and, if the number of absences per student exceeds 30% of the total number of contact sessions provided for the course unit, it will automatically be transferred to the final evaluation of the normal time.
2. In the written tests referred to in point a) of paragraph 5 of Article 38 and in the evaluation elements referred in points b) to e) of paragraph 2 of Article 39, it is necessary to obtain a minimum grade of 7,5 (seven point five) values.
3. If the student fails or obtains a grade lower than 7.5 points in the written tests or assignments, he will be automatically transferred to the final evaluation of the normal season.
4. If the student fails or obtains a grade of less than 7.5 points in the second written test (held on the same date as the final written test of the normal time), he / she may apply for evaluation at the time of appeal.
Individual written exam: 1 (100%)
The teaching methodologies aim to promote learning, both in the theoretical and practical dimensions. It seeks to expose the student to a diverse set of concepts essential to the treatment and analysis of accounting data. Likewise, it is intended to use critical reasoning in the interpretation of the financial statements, and logical reasoning in solving practical problems.