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Financial Accounting

Scholar Year: 2020/2021 - 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 TC E OT OT/PL TPL O S
Type of classes 2

Lectures

Type Teacher Classes Hours
Theoretical-practical Totals 1 2,00
Maria Henriques   1,00

Teaching language

English

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

• To understand the role of accounting information in an organizational management context;
• To understand the accounting technique and practice the accounting classification in an organizational context;
• To explore advanced topics of accounting applying the IASB framework and standards.

Syllabus

1. ACCOUNTING AS A MANAGEMENT SUBSYSTEM

2. FUNDAMENTAL CONCEPTS AND GOALS

3. ACCOUNTING RECORDING PROCEDURES


4. INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS
4.1. Introduction to the International Accounting Standards Board (IASB)
4.2. Basic Accounting:
4.2.1. Financial Statements
4.2.2. Revenue and Inventories
4.2.3. Property, Plant and Equipment and Intangible Assets
4.3. Intermediate Accounting:
4.3.1. Construction Contracts
4.3.2. Borrowing Costs and Leases
4.3.3. Investments in Associates
4.3.4. Income Taxes


Teaching methodologies

All necessary course content is included in the PowerPoint lecture slides handouts for each chapter. These lecture slides handouts include a description and discussion of all important concepts and demonstration problems that include systematic illustrations of how to work through the various types of accounting problems covered.
Each class is a combination of lecture, class exercises, and discussion, trough MS Teams platform.

Assessment methodologies and evidences

Continuous Assessment (takes place during the course period):

Assessment is based on one group work and one individual written test submitted in Moodle:

Each assessment moment will be worth 20 (twenty) points.

• 1st assessment moment – minimum grade of 10 (ten) points, valuing 50% of the final grade – GW
• 2nd assessment moment – minimum grade of 10 (ten) points, valuing 50% of the final grade – IT

Final Mark = 0,5 x GW+ 0,5 x IT

Every student with a final mark of under 10 (ten) points is required to do the Final Resit Examination.



Resit Examination (takes place during the Examination period ):

Assessment is based on:

• 1 Final Examination - An individual written test – minimum grade of 10 (ten) points, valuing 100% of the final grade.

Every student with a final mark of under 10 (ten) points will fail the course.



You are required to use a basic calculator, non-programmable calculator, or a financial calculator on tests or exams.

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: 2024-03-28 às 21:41:50