Class Financial Accounting I

The Curricular Unit of Financial Accounting has in its programmatic substance, the theoretical and practical foundations of Financial Accounting, based on the Accounting Normative System (SNC).
It has its relevance in the study cycle due to the nuclear importance that Financial Accounting has in the overall syllabus of the Course and, in this circumstance, aims to prepare and equip future Managers, with analysis and operational skills, and accounting tools appropriate to the profession.

1. Introduction to accounting: evolution of accounting thinking

2. Accounting Harmonization

3. National and International Conceptual Structure

4. Accounting Information System

5. Financial Statements: Balance Sheet, Income Statement, Cash Flow Statement, Statement of Changes in Equity, Appendix

6. Revenue and Debts Receivable

7. Current Liabilities

8. Cash and other means of payment

An evaluation sheet will be prepared prior to the 1st test, so that students do not only study the subjects next to the tests.

• Borges, A. (2021) Elementos de Contabilidade Geral (27a ed.), Lisboa, Áreas Editora
• Lopes, Ilídio Tomás (2017). Contabilidade Financeira, (2a ed.), Lisboa, Escolar Editora
• Nabais, C.; Nabais, F. (2021). Prática Contabilística, (7a ed.), Lisboa, Lidel - Edições Técnicas, Lda.
• Rodrigues, J. (2021). Sistema de Normalização Contabilísica SNC Explicado, (8.a ed.), Porto Editora