Accountancy

Scholar Year: 2023/2024 - 1S

Courses

Head Teacher Responsability João Pedro de Matos Dâmaso 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 João Dâmaso   2,00 Practices Totals 2 4,00 João Dâmaso   2,00 Telmo Wergikosky   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

Point 1 of the program (Accounting in the management subsystem) allows students to understand the role of accounting from different perspectives.
Point 2 and 3 of the program (Fundamental concepts and Heritage, heritage facts and inventory) will allow students to know and understand accounting methods and procedures in a succinct way.
Point 4 of the program (account, transaction, entries and trial balance) will allow students to learn how to make appropriate accounting records.
In the last point of the program (the summary accounting documents) the students will be required to carry out the income statement and the balance sheet.

Teaching methodologies

Theoretical classes: Use of the expository method, to introduce the theoretical concepts and the participatory method to reflect on the contents.
Practical classes: Use of the expository and participatory method for solving exercises.

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

In the theoretical classes it will be possible to expose all the theoretical concepts that are underlying the program.
In practical classes students will be able to practice everything they have learned in theoretical classes through exercises.

Assessment methodologies and evidences

Continuous evaluation
The knowledge assessment consists of:

• Conducting Two individual written tests, on dates to be designated.

- 1st Test – Minimum grade of 7.5 (seven and a half) and a weighting of 30%.

- 2nd Test – Minimum score of 7.5 (seven and a half) and a weighting of 50%.

• Conducting Two Group Assignments/Exercises in class, on dates to be designated.

- 1st Work/Exercise – There is no minimum grade and a weighting of 10%.

- 2nd Work/Exercise – Does not have a minimum grade and has a weighting of 10%.

Final Grade = 0.30 x 1st test grade + 0.50 x 2nd test grade + 0.10 x 1st assignment/exercise grade + 0.10 x 1st assignment/exercise grade

If the student misses the classes where the group work/exercises will be done, they will have 0 values ​​in the evaluation of this component. If the final grade is less than 10 (ten) values, the student will have to carry out a final assessment.


Final evaluation
There are three final assessment seasons:

Normal Season | 1st season (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.

Resource Season | 2nd season (for students who did not perform or did not succeed in the regular season or in the continuous assessment)

The evaluation system is the same as in the final evaluation of the Normal Season, being the exam grade of the appeal season.

Special Season:
The evaluation system is the same as in the Season of Appeal, being the exam grade of the Special Season.

Attendance system

This curricular unit does not require mandatory attendance, and it is obviously recommended to attend classes in order to successfully complete the course. However, it is mandatory to carry out the individual assessment tests on the date and time set out in the course.

Assement and Attendance registers

Bibliography

Essential:
• Caderno de Exercícios Contabilidade – Ano letivo 2022/2023
• 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 (2022), “ SNC - Sistema de Normalização Contabilística Explicado”, 8.ª Edição, Porto Editora, Lisboa.
• Lourenço, Isabel, Morais, Ana, Lopes, Ana, 2015, Fundamentos de Contabilidade Financeira: teoria e casos. Edições Sílabo.

Observations