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Financial Accounting

Scholar Year: 2018/2019 - 2S

Code: IMSS2010    Acronym: FA
Section/Department: Department of Accounting and Finance

Courses

Acronym Nº of students Study Plan Curricular year ECTS Contact hours Total Time
MOBIL 8 Plan of Sudies International Module 5,0

Teaching weeks: 15

Head

TeacherResponsability
Sónia Raquel Baptista FernandesHead

Weekly workload

Hours/week T TP P PL L OT S TPL E OT/PL
Type of classes 2

Lectures

Type Teacher Classes Hours
Theoretical-practical Totals 1 2,00
Ana Damião   2,00

Teaching language

English

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

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.

Syllabus

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


Demonstration of the syllabus coherence with the UC intended learning outcomes

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.

Teaching methodologies

Avaliação distribuída com exame final

Assessment methodologies and evidences

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

Assement and Attendance registers

Description Type Tempo (horas) End Date
Attendance (estimated)  Classes  0
  Total: 0

Main Bibliography

Epstein, Barry J.; Mirza, Abbas Ali;IFRS 2009: Interpretation and Application of International Accounting and Financial Reporting Standards, New Jersey: John Wiley., 2009. ISBN: 978-0470-28609-8
Nobes, Christopher; Parker, Robert;Comparative International Accounting, Fitfh ed. London: Prentice Hall Europe. XVI, 1998. ISBN: 0-13-736463-6
Kieso, Donald E.; Weygandt, Jerry J.; Warfield, Terry D.;Intermediate Accounting, Tenth ed. New York: John Wiley., 2001. ISBN: 0-471-22396-4
IASB;International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS), http://www.ifrs.org/
Leo, Ken;Applying International Financial Reporting Standards. Enhanced ed., John Wiley & Sons, Ltd., Australia, 2007. ISBN: 978-0-470-80823-8
Mirza, Abbas Ali; Holt Graham J.; Orrell, Magnus;IFRS: International Financial Reporting Standards: Workbook and Guide, New Jersey: John Wiley., 2006. ISBN: 0-471-69742-7
Alexander, David; Nobes, Christopher;Financial Accounting: an International Introduction, Second ed. Harlow: Financial Times: Prentice Hall, 2004. ISBN: 0-273-68520-1
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Página gerada em: 2020-11-28 às 19:30:34