Financial Accounting
- Details
- Category: Discipline
- Rodrigues, J. e Borges, A. (2014). “Contabilidade e Finanças para a Gestão”. Lisboa: Áreas Editora. Lourenço, I.; Morais, A. e Lopes, A. (2018). “Fundamentos de Contabilidade Financeira - Teoria e Casos”. Lisboa: Edições Sílabo. Rocha, D.; Azevedo, G. e Rodrigues, A. (2016). “Contabilidade para todos”. Coimbra: Almedina.
- Tourism Business Management
- 6331
- 6531
- Financial Accounting
- IPLUSO6331-6531
- 1
- 5
- 0
- 4
- Não
- Português
- Teaching Methodology: Theoretical classes, practical classes to solve practical exercises (with orientation) and carry out group works. Innovative methodologies: The pratical works to be carried out by students will focus on official documents from real companies (with a view to accentuating a greater connection between the concepts obtained in class and the practical application to the real world of companies).
- Mandatory
- Acquire knowledge about: 1- The Accounting Standardization System in Portugal (SNC); 2- Real, financial, economic and monetary flows of companies; 3- The cash flow cycle of a company; 4- Fundamental concepts of financial accounting; 5- Financial Accounting Documents crucial for stakeholders; 6- Principles of Analytical Accounting (Principles of Management Accounting); 7- Budgeting in Management.
- The syllabus is appropriate for the level of skills expected that students acquire: I- General Accounting (Financial Accounting): i. Organization, Company and Financial Information; ii. Fundamental elements of Financial Accounting: SNC; real, economic and monetary flows; company's cash-flow cycle, goods, rights, obligations, equity, assets, liabilities, equity facts; iii. The financial statements: Balance sheet and income statement; iv. Account movement rules ("Diary", Reason, Trial Balance). II- Principles of Analytical Accounting (Principles of Management Accounting): i. Mission of Management Accounting; ii. Company segments: notion and choice; iii. Segmental analytical accounting; iv. Fundamental concepts; III- The Budget: An Instrument of Management.
Regime de Avaliação Contínua:
- 2 Testes escritos com uma ponderação de 50% cada um
- Semestral
- This Curricular Unit is taught to future engineers. It is intended that students acquire basic, practical and fundamental skills in Accounting allowing them to: - Communicate, as Industrial and Management Engineers, with economists, managers and accountants; - Acquire a critical, constructive and creative vision in future development projects in their area; - Understand the financial reality of companies; - Interpret key financial accounting documents; - Interpret fundamental financial accounting documents; - Be able to apply the acquired knowledge in solving specific problems of business life, supported by self-argument; - Develop autonomous and group work skills.
