ISLA Santarém 14745

Accounting Fundamentals

• ApresentaçãoPresentation

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• 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

  The objectives of the curricular unit are: O1. Frame accounting as an information source for the management of enterprises and economic agents with whom they relate in their activity, given the evolution of the conceptual structure. O2. Provide the main concepts, facts and accounting records. O3. Enable students to register operations for the production and analysis of financial statements in accordance with the norm. At the end of the curricular unit students should be able to: C1. Use accounting norms: theoretically and its evolution to the current norm; C2. Distinguish the key concepts, facts and accounting statements; C3. Correctly record the transactions related to (s) activity (ies) of the company, given the tax compliance and administration; C4. Interpret the main financial statements
• BibliografiaBibliography

  Costa, Carlos B. & Alves, Gabriel C., (2013). Contabilidade Financeira, 8ª edição, Rei dos Livros, Lisboa. Baptista, Luís & Cravo, Domingos & Grenha, Carlos & Pontes, Sérgio (2009). Sistema de Normalização Contabilística Comentado, Texto Editora, Lisboa. Gomes, João & Pires, Jorge (2015). SNC – Sistema de Normalização Contabilística: Teoria e Prática, 5ª edição, Vida Económica Editora, Porto. Rodrigues, João (2016). Sistema de Normalização Contabilística Explicado, 6ª edição, Porto Editora, Porto. Legislação nacional sobre Normas Contabilísticas e de Relato Financeiro Legislação comunitária e internacional sobre Normas Internacionais de Contabilidade.  
• MetodologiaMethodology

  The methods used are based on the (1) lecture method for the transmission of essential knowledge, complemented by (2) active methods through which students perform exercises and analyze and discuss cases presented to them by the teacher.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  6
• NaturezaNature

  Mandatory
• EstágioInternship

  Não
• AvaliaçãoEvaluation

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  Descrição	Data limite	Ponderação
  Teste de avaliação	dd-mm-yyyy	40%
  Teste de avaliação	dd-mm-yyyy	60%
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