Financial Accounting

Scholar Year: 2012/2013 - 2S

Instance: 2012/2013 - 2S

Courses

Docência - Horas Theoretical-practical : 2 Type Teacher Classes Hours Theoretical-practical Totals 1 2,00

Teaching weeks:

15

Teaching language

English

Objetivos de aprendizagem

Learning outcomes of the curricular unit:
• Discuss the role of accountancy.
• Identify and understand accounting methods and procedures.
• Gain an elementary knowledge of the 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 statements and the balance sheets according to the law.

Contents

Syllabus:
1. ACCOUNTING AS A MANAGEMENT SUBSYSTEM
2. ACCOUNTING CONCEPTS AND AIMS
3. CAPITAL
4. ACCOUNTING RECORD PROCEDURES
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

Teaching Procedures

Teaching methodologies:
Theoretical Lessons: Usage of the lecture method, for the introduction of the theoretical concepts and the
participative method for reflection and debate on the contents.
Practical Lessons: Usage of the expositive and participative methods for the solutions of exercises.

Evaluation Type

Final Classification

•Continuous Assessment: Completion of two tests.
•Final Assessment: Final Exam