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Presentation
Presentation
Non-current assets and liabilities and accounts closing operations.
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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
ULHT172-4584
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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. Inventories 2. Tangible fixed assets 3. Intangible assets 4. Non-current liabilities 5. Equity 6. Year-end accounting work
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Objectives
Objectives
A first objective is to learn and apply the criteria for recognizing and measuring inventories, tangible fixed assets and intangible assets, as well as the related transactions.A second objective is to understand the equity structure, recognition criteria for non-current liabilities, as well as related transactions.A third goal is to learn how to do the accounting work of closing the exercise.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Practical exercises where digital transformation in accounting is addressed are discussed in class.
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References
References
Libby, R., Libby, P., Short, D. (2023), 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
