Financial Accounting I

Scholar Year: 2018/2019 - 1S

Courses

Head Teacher Responsability Francisco José Mendes Leote Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 2 3 Lectures Type Teacher Classes Hours Theoretical Totals 1 2,00 Francisco Leote   2,00 Practices Totals 2 6,00 Carla Picaró   6,00

Teaching language

Portuguese

Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)

-Function of accounting.
-Identify and understand accounting methods and procedures.
-To get the elementary knowledge about Portuguese accounting system.
-Perform accounting records relating purchases and sales (with VAT), external services and supplies (with VAT), treasury processes and external financing.
-Produce income statement and the balance sheet according to the law.

Syllabus

1. ACCOUNTING IN MANAGEMENT SUBSYSTEM
2. ACCOUNTING CONCEPT AND AIMS
3. CAPITAL
4. PROCEDURES OF THE ACCOUNTING RECORDS
5. PORTUGUESE ACCOUNTING SYSTEM
6. PURCHASES OF ASSETS AND SERVICES
7. SALES, SERVICES RENDERED AND TRANSFERRING ASSETS
8. TREASURY PROCEDURES
9. RECONCILIATIONS
10. PERSONNEL EXPENSES
11. INDIRECT TAXES
12. EXTERNAL FINANCING
13. RESULTS INQUIRY
14. TAX ON PROFITS

Demonstration of the syllabus coherence with the UC intended learning outcomes

Teaching methodologies

Theoretical Lessons: Usage of the expositive method, for the introduction of the theoretical concepts and the participative method for the reflection and debate on the contents.
Practical Lessons: Usage of the expositive and participative methods for the solutions of exercises.
The evaluation of knowledge is done through written tests/exams, compose of two distinct parts. In this way, the knowledge is evaluated through the theoretical concepts and situation analysis, on the one hand, and on the other through the solution of practical situation with the backup of exercises.

Assement and Attendance registers

Main Bibliography

Complementary Bibliography