| Code: | LTU1316 | Acronym: | CE |
| Teaching Area: | Accounting |
Teaching - Hours
|
Primavera
Portuguese
SUMMARY DESCRIPTION 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 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, F.;Prática Contabilística, Lidel, 2016 |
| Monteiro, Sónia M. 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 students' attendance in classes will be recorded and, if the number of absences per student exceeds 30% of the total number of lessons scheduled for each course unit, the student will be automatically transferred to the final evaluation (regular season).
2. In the written tests and other assessment elements mentioned in paragraph 2 of Art. 39 it is necessary to obtain a minimum grade of 7.5 (seven point five) points.
3. If the student misses a test or receives a grade lower than 7.5 points in the tests or in another assessment element mentioned in the previous number, the student will be automatically transferred to the final evaluation (regular season).
4. If the student misses or obtains less than 7.5 in the second written test, held in the same date of the final exam in the regular season, they may apply for further evaluation in the Appeal season.
Individual written exam: 1 (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.