Class Financial Accounting

This Curricular Unit is taught to future engineers. It is intended that students acquire basic, practical and fundamental skills in Accounting allowing them to: - Communicate, as Industrial and Management Engineers, with economists, managers and accountants; - Acquire a critical, constructive and creative vision in future development projects in their area; - Understand the financial reality of companies; - Interpret key financial accounting documents; - Interpret fundamental financial accounting documents; - Be able to apply the acquired knowledge in solving specific problems of business life, supported by self-argument; - Develop autonomous and group work skills.

Not applicable

1. Fundamentals of Financial Accounting 1.1. Economic activity and accounting 1.2. The company and the economic cycle 1.3. Accounting as a management tool for businesses 1.4. Objectives and relevance of financial information 1.5. Accounting standardisation 2. Financial Statements 2.1. Structure and content of financial statements 2.2. Interrelationship between financial statements 3. Cash and Cash Equivalents 4. Purchases and Other Transactions with Suppliers 5. Sales and Other Transactions with Customers 6. Value Added Tax (VAT) 7. Inventories and Biological Assets

Problem-Based Learning (PBL): Students work in small groups to solve realistic accounting problems, fostering the practical application of concepts, critical reasoning, and collaborative learning. Interactive Case Studies: Analysis of real or simulated cases involving national and international companies, using financial statements and decision-making scenarios to strengthen the link between theory and practice. Gamification: Use of accounting challenges (e.g., quizzes with scoring systems) to enhance student motivation and reinforce the consolidation of knowledge. Digital Accounting Simulations: Use of software or accounting simulation platforms that allow students to practise recording transactions and preparing financial statements in a virtual environment.

Rodrigues, J. e Borges, A. (2014). “Contabilidade e Finanças para a Gestão”. Lisboa: Áreas Editora.  Lourenço, I.; Morais, A. e Lopes, A. (2018). “Fundamentos de Contabilidade Financeira  - Teoria e Casos”. Lisboa: Edições Sílabo.  Rocha, D.; Azevedo, G. e Rodrigues, A. (2016). “Contabilidade para todos”. Coimbra: Almedina.