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Presentation
Presentation
Financial accounting aims to identify, menu and report financial information that is useful to support the decisions of users of financial information. It is a curricular unit belonging to the scientific area of accounting.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 6
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT172-4578
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
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
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Objectives
Objectives
· Understand what is intended for financial accounting and how to report accounting information.
· Understand and understand the national and international accounting framework and fundamental accounting concepts.
· Analyze and describe the effect of business decisions and transactions on the fundamental accounting equation.
· Understand the structure and content of the financial statements and how they are prepared.
· Understand the particular criteria for applying accounting standards.
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Teaching methodologies and assessment
Teaching methodologies and assessment
An evaluation sheet will be prepared prior to the 1st test for students to study before the tests.
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References
References
- Libby, R., Libby, P., Short, D. (2020), Financial Accounting, Global Edition, EUA, McGraw-Hill.
- Lourenço et. al., (2020), Fundamentos de Contabilidade Financeira: teoria e casos. Edições Sílabo.
- Sistema de Normalização Contabilístico (SNC) (2015).
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Office Hours
Office Hours
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Mobility
Mobility
No
