Financial Accounting

Recommended Prerequisites

It is desirable that students have the minimum knowledge of accounting.

Teaching Methods

The methodology of  the  course  of  Financial  Accounting  is  in  accordance  with  the

following parameters: 

Classes are  theoretical  and  practical,  performing  a  theoretical  exposition illustrated wherever possible, with practical cases.

Shall be resolved practical exercises in each module for applying the theoretical content transmitted.    

Learning Outcomes

Familiarize students with the principles, concepts, methods and techniques of Financial Accounting.

Provide students with information that allows them to analyze the equity situation and the results of the activities of any organization.

Study the Accounting Standardization System (SNC).

Articulate the core issues of Financial Accounting with the rules and provisions contained in the SNC and with the legal and fiscal aspects associated with it.

Work Placement(s)

No

Syllabus

I | Introduction

II | Accounting

Accounting Process

The bills

the releases

III | Main Financial Statements

Swing

Income Statement (by nature)

IV | Fundamental Concepts

V | Accounting Standardization System (SNC):

Conceptual Structure

Financial Statements

Structure and content of financial statements

Accounting policies, changes in accounting estimates and errors

First-time adoption of the NCRF

Non-Financial Assets and Liabilities

inventories

Tangible fixed assets

Intangible Assets

locations

Provisions, contingent liabilities and contingent assets

Accounting Standardization System (SNC) (cont'd)

Some Components of the Income Statement

revenue

Accounting for government subsidies and disclosure of government support

Income taxes

Accounting and Financial Reporting Standard for Small Entities

VI | Accounting exercise concept

VII | The Capital of Companies

VIII | Resolution of practical exercises on the subjects taught.

Head Lecturer(s)

Maria da Conceição da Costa Marques

Assessment Methods

Continuous assessment
Project: 5.0%
Mini Tests: 5.0%
Frequency: 90.0%

Final assessment
Exam: 100.0%

Bibliography

Borges, António et al (2021). Elementos de Contabilidade Geral 27ª Edição. Lisboa: Áreas Editora.

COSTA, Carlos Baptista da Costa; ALVES, Gabriel Correia (2021). Contabilidade Financeira (10.ª Edição), Rei dos Livros.

Gomes, J.; Pires, J. (2015).. Lisboa: Grupo Editorial Vida Económica (5.ª edição). Sistema de Normalização Contabilística - Teoria e Prática

GONÇALVES, Cristina; SANTOS, Dolores; RODRIGO, José; FERNANDES, Sant’Ana (2020): Contabilidade Financeira Explicada, 4ª edição. Ed. Vida Económica.

Rodrigues, J. (2021). Sistema de Normalização Contabilística: Explicado. Editora Almedina (8.ª edição).

Sistema de Normalização Contabilística (SNC) aprovado pelo Decreto-Lei nº 98/2015, de 2 de Junho e legislação complementar

http://www.cnc.min-financas.pt/snc2016.html

Material disponibilizado pelos docentes.