Accountancy

Scholar Year: 2018/2019 - 1S

Courses

Head Teacher Responsability Sónia Raquel Baptista Fernandes Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 2 2 Lectures Type Teacher Classes Hours Theoretical Totals 1 2,00 Sónia Fernandes   2,00 Practices Totals 3 6,00 Maria de Lurdes Simões   4,00

Teaching language

Portuguese

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

• Discuss the Role of Accounting,
• Know and understand the methods and Accounting Procedures,
• Make appropriate accounting records,
• Prepare the Income Statement and the Balance Sheet.

Syllabus

1. ACCOUNTING IN THE MANAGEMENT SUBSYSTEM
1.1 The Evolution and Role of Accounting as a Management Instrument;
1.2 The Importance of Financial Information for Decision Making;
1.3 The Optics of Analysis of the Flows of the Company;

2. FUNDAMENTAL CONCEPTS
2.1 The Accounting: Concept, Division and Purposes;
2.2 Accounting as a System of Measurement and Communication;
2.3 Large Divisions of Accounting;
2.4 The Fundamental Equation of Accounting.

3. THE SHAREHOLDERS 'EQUITY, FUNDS AND INVENTORY
3.1 - Patrimony: Notion and Representation;
3.2 - The Patrimonial Facts: Notion and Classification;
3.3 - The Inventory: Notion and Classification;
3.4 - Results: Notion and Representation.

4. ACCOUNT, MOVEMENT, LAUNCHES, BALANCES
4.1 The Account: Notion, Classification, Movement and Representation;
4.2 Classification and Characterization of Accounts;
4.3 Accounting Methods;
4.4 Releases: Notion and Species;
4.5 Diary and Reason;
4.6 Balance sheets.

5. SUMMARY ACCOUNTING DOCUMENTS
5.1 The Balance Sheet: Concept and Classification;
5.2 The Income Statement: Concept and Classification;
5.3 The Annex to the Balance Sheet and the Income Statement.

Demonstration of the syllabus coherence with the UC intended learning outcomes

The course focuses on the basics of financial accounting and aims to equip students with the necessary tools to understand and use accounting as an information system.

Teaching methodologies

Theoretical classes: Use of the expository and participative method.
Practical classes: Use of the expository and participative method.

Demonstration of the teaching methodologies coherence with the curricular unit's intended learning outcomes

Theoretical classes: The use of the expository method, for the introduction of the theoretical concepts and the participatory method for the reflection on the contents.

Practical classes: Use of the expository and participative method to solve cases.Aulas práticas: Utilização do método expositivo e participativo para a resolução de casos.

Assessment methodologies and evidences

Continuous evaluation

• Accomplishment of two individual written tests, on dates to be designated.

- 1st Test - Minimum mark of 8 (eight) values and a weighting of 45%.

- 2nd Test - Minimum mark of 8 (eight) values and a weighting of 60%

Final grade = 0.40 x grade 1st test + 0.60 x grade of 2nd test.

If the final grade is less than 10 (ten) values, the student will have to carry out an evaluation of the resource period.

Final evaluation

There are three final evaluation periods:

Normal Season | 1st season (intended for students who did not opt for continuous assessment)

The evaluation of the normal season consists of:

• Final Exam (E) - An individual written test - minimum grade 10 (ten) values.

have or did not pass in the regular season or continuous assessment)

The evaluation system is the same as in the final evaluation of the Normal Season, being the examination note of the resource period.


Special Season:
The evaluation system is the same as the Resource season, with the note of the examination of the Special Period.

Assement and Attendance registers

Bibliography

Essential:
• Caderno de Exercícios Contabilidade – Ano letivo 2018/2019
• Decreto-Lei n.º 98/2015, de 2 de Junho – Sistema de Normalização Contabilístico
• Portaria n.º 218/2015 de 23 de Julho e sua retificação – Código de Contas
• Portaria n.º 220/2015 de 24 de Julho e sua retificação – Modelo das demonstrações financeiras
• Aviso n.º 8256/2015 e sua retificação– Normas Contabilísticas de relato financeiro

Complementary:

• Rodrigues, João (2016), “ SNC - Sistema de Normalização Contabilística Explicado”, 6.ª Edição, Porto Editora, Lisboa.
• Lourenço, Isabel, Morais, Ana, Lopes, Ana, 2015, Fundamentos de Contabilidade Financeira: teoria e casos. Edições Sílabo.