| Code: | DPT214 | Acronym: | CF |
| Teaching Area: | Accounting |
| Acronym | Study plan | Curriculum Years | ECTS | Contact hours | Total Hours |
|---|---|---|---|---|---|
| CTSPDP | Aviso n.º 13031/2018_Plano 2022/2023 | 2º | 6 | 45 | 160 |
| Theoretical-Practical: | 46,50 |
Teaching - Hours
|
Microsoft Office
Primavera
Descriptive Summary of the curricular 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 learning outcomes
1. Understand the fundamental concepts of General Accounting;
2. Understand how the data extracted from daily operations must be reflected in accounting data;
3. Understand how accounting data may be used by managers in the preparation and technical reading of 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 - Fundamental Concepts
Chapter II - Accounting Standardization and Harmonization
Chapter III - Conceptual structure of financial accounting
Chapter IV - Accounting for current operations and study of the respective accounts
Chapter V - End-of-year operations
Chapter VI - Preparation and interpretation of the main financial statements
Chapter VII - Financial reporting and rendering of accounts
Objective No. 1 is addressed in chapter I, II and III of the program, in which various introductory concepts of the discipline are analyzed. Objective No. 2 is addressed in chapters IV and V, in which the various classes that make up the Accounting Standardization System are analyzed. Finally, objective no. 3 is addressed in chapter VII and VII of the program, in which the main financial statements are constructed and analyzed.
| de Isabel Lourenço, Ana Isabel Lopes e Ana Isabel Morais ;Fundamentos de Contabilidade Financeira, Edições Sílabo, 2018. ISBN: 9789726189619 |
| 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 | |
| Teste/Exame | 3 | ||
| Study | 112 | ||
| Total: | 160 |
Individual written tests: 2 (each weighted 45%)
Worksheets: 1 (each weighted 10% and inserted into the e-learning platform)
Under the General Regulation:
a) 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).
b) In the written tests and other assessment elements mentioned, it is necessary to obtain a minimum grade of 7.5 (seven point five) points.
c) 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).
d) 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
e) All the written assessments included in the evaluation (reports, case studies, etc.) must be submitted through the Turnitin data base, available on the eLearning Platform, a similarity rate lower than 30% is accepted.
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.