Financial Accounting
- Details
- Category: Discipline
- Gonçalves, C.; Rodrigo, J.; Santos, D.; Fernandes, S. (2017). Contabilidade Financeira Explicada. Porto: Vida Económica. Rodrigues, João (2020). SNC - Sistema de Normalização Contabilística Explicado, 7.ª Edição, Porto Editora
- Business Management
- 490
- 6531
- Financial Accounting
- ISMAT490-6531
- 1
- 5
- 0
- 12
- Não
- Português
- Theoretical exposition (TM1) of the main contents of the Syllabus (S); Case studies (TM2); Analysis and discussion of scientific articles (TM3). Evaluation: - 2 written tests (100%)
- Mandatory
- After passing the course unit, students should: LG1 - Characterize the accounting information system LG2 - Recognize and measure facts and events in accordance with the Generally Accepted Accounting Principles (GAAP), as set out in the International Accounting Standards Board (IASB) conceptual framework and the Accounting Standardization Commission (ASC).
- S1. Introduction to Accounting S2 Fundamental Concepts S3. Conceptual framework S4. Preparation of financial operations S5. The accounting technique S6. Study of operations related to credits, expenses and assets and current liabilities.
- 2 testes (100%).Adicionalmente poderão ser incluídas informações gerais, como por exemplo, referência ao tipo de acompanhamento a prestar ao estudante na realização dos trabalhos; referências bibliográficas e websites úteis; indicações para a redação de trabalho escrito...
- 2 written tests (100%)- Semestral
- Provide the necessary theoretical and practical knowledge in the area of Financial Accounting to enable the recognition and measurement of facts and events in accordance with the Generally Accepted Accounting Principles (GAAP)
