| Code: | LGE1211 | Acronym: | CEII |
| Teaching Area: | Accounting |
| Acronym | Study plan | Curriculum Years | ECTS | Contact hours | Total Hours |
|---|---|---|---|---|---|
| LGE | Desp. n.º 1049/2008 (alterado aviso n.º9805/2012) | 1º | 6 ECTS | 60 | 160 |
Teaching - Hours
|
Portuguese
SUMMARY DESCRIPTION OF CURRICULAR UNIT
This course unit is to sequence and deepens the approaches and concepts carried out in Business Accounting I, focusing on investments and end-of-period work and presentation of accounts.
OBJECTIVES AND EXPECTED LEARNING OUTCOMES
a) To know the fundamental concepts and the structure of the accounting standards
b) To know the accounting standardization system
c) Carry out accounting records
d) Identify the fundamental pieces of accounting information for business management
SKILLS TO DEVELOP
a) Understanding the importance of accounting information for the corporate manager tasks.
b) Mastering the essential concepts as regards the economic and financial reality of an economic unit, namely how to deal with facts and changes in assets.
c) Acquiring experience on how to analyze and classify the economic and financial operations of an organization in terms of accounting clearance, i.e. in the classification of phenomena and their accounting treatment.
d) Understanding the content of the accounting information, namely in terms of the disclosure of the assets.
Chapter I. Investments
Financial investments
Properties and plants
Tangible fixed assets
Intangible assets
Investment in progress
Non-current assets held for sale
Chapter II. Other liabilities, contingent liabilities and contingent assets
Income tax: current and deferred
Recognition, measurement of provisions
Disclosure of contingent liabilities and contingent assets
Chapter III. End-of-year work
Current and year-end accounting work
Regularization of accounts and rectified balance sheet
Income statement and final balance sheet
| Rodrigues, João;Sistema de Normalização Contabilística Explicado, Porto Editora, 2016. ISBN: 978-972-0-01983-7 |
| Borges, António; Rodrigues, Azevedo e Rodrigues, Rogério;Elementos de Contabilidade Geral, Áreas Editora, 2014. ISBN: 9789898058874 |
| Rodrigues, A., Carvalho C., Cravo D., Azevedo, G.;SNC - Contabilidade Financeira: Sua aplicação, Almedina , 2011. ISBN: 9789724046280 |
| GOMES, João, PIRES, Jorge;Sistema de Normalização Contabilistica Teoria e Prática - 5ª edição, Vida Económica, 2015. ISBN: 9789897680779 |
Theoretical-practical classes; in addition to the presentation of the syllabus, classes will include presentation and discussion of practical cases, based on supporting texts on the previously discussed subjects and other bibliographic elements to be indicated for this purpose.
Avaliação distribuída com exame final
2 tests: 40% each.
1 mini test (resolution in e-learning context): 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 each course unit, it will automatically be transferred to the final evaluation of the normal time.
2. In the written tests and in the evaluation elements referred to 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 is absent or has a grade lower than 7.5 points in the tests or evaluation elements referred to in the preceding paragraph, he will be automatically transferred to the final evaluation of the normal season.
4. If the student fails to obtain 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 test with the weighting of 100%.