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ISLA Santarém 14745

Accounting Fundamentals

Human Resources Management
  • ApresentaçãoPresentation
    The course frames accounting as a source of information for management and economic agents, presents the main concepts, facts, and accounting charts, and trains students to record transactions and produce and interpret financial statements in accordance with applicable regulations.
  • ProgramaProgramme
    1.    Introduction 2.    Other concepts 3.    Planning and accounting organization (documentary circuit); 4.    The Accounting Standards System           4.1. Evolution accounting;           4.2. Covered Entities;           4.3. Financial information and respective statements;           4.4. Bases for presentation of financial statements;           4.5. Models of financial statements;           4.6. Conceptual structure. 5.    Account movements:           5.1. Recognition;           5.2. Movement rules;           5.3. Account codes           5.4. Taxation in accounting;           5.5. The balance sheet. 6.    Works year-end:                  6.1. Tabulation of results                  6.2. Taxes on income;           6.3. Elaboration of financial statements
  • ObjectivosObjectives
    O1. Frame accounting as a source of information for business management and for the economic agents with whom they interact in their activity, taking into account the evolution of the conceptual structure. O2. Introduce the main concepts, facts, and accounting charts.  O3. Enable students to record transactions with a view to producing and analyzing financial statements in accordance with applicable regulations. At the end of the course, students should be able to: C1. Frame accounting thinking: theoretical framework and evolution to the current conceptual structure; C2. Distinguish the main accounting concepts, facts, and charts; C3. Correctly record transactions related to the company's activity(ies), taking into account compliance with tax and administrative obligations; C4. Interpret the main financial statements.
  • BibliografiaBibliography
    Costa, Carlos B. & Alves, Gabriel C, (2021). Contabilidade Financeira, 10ª edição, Rei dos Livros. Lourenço, Isabel Costa; Morais, Ana Isabel; & Lopes, Ana Isabel (2020). Fundamentos de Contabilidade Financeira Teoria e Casos. Edições Silabo. Menezes, Carlos A. (2023). SNC - Sistema de Normalização Contabilística.Editora Almedina. Rodrigues, João (2024). Sistema de Normalização Contabilística Explicado, 9ª edição, Porto Editora, Legislação nacional sobre Normas Contabilísticas e de Relato Financeiro. Legislação comunitária e internacional sobre Normas Internacionais de Contabilidade.  
  • MetodologiaMethodology
    In-person: 1. Theoretical-practical classes focused on problem/case solving in small groups, with plenary discussion and summary by the teacher (active methodologies). 2. Regular use of short written formative tests (on paper or online) with immediate feedback. Independent: 3. Consolidation of the content taught in class through additional research on the different topics and content covered and the development of complementary work.  
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    6
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não
  • AvaliaçãoEvaluation

    A avaliação curricular será concretizada através 2 testes escritos, com componentes teórica e prática, valendo 40% da nota final (1 momento de avaliação) e outro teste 60% (2º momento de Avaliação). 

    A avaliação final compreende a realização de um exame escrito (100%).