Financial Accounting

Scholar Year: 2018/2019 - 2S

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 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

Main Bibliography