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Presentation
Presentation
Financial Accounting I is inserted in the domain of the scientific area of Accounting, with the purpose of identifying and understanding the fundamental concepts inherent in the presentation of financial information by companies which is useful for the decision-making process of users of that information, and also the presentation of the essential concepts of definitions, recognition and measurement related to the main operations of the companies' operational cycle.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 5
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT32-4578
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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 2. Main Financial Statements 3. Accounting Information System 4. Operations with Suppliers 5. Operations with Customers 6. Operations with Employees 7. Cash and Bank Deposits
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Objectives
Objectives
Understand the purpose of the fundamental concepts of Financial Accounting as a business language Understand the importance of financial statements in communicating the company's financial information and as a fundamental tool in the decision-making process of users of the company's financial information Interpret the effects of business decisions on the main financial statements, interpreting the fundamental concepts contained therein. Understand the existence of the accounting information system as an instrumental support for the preparation and preparation of financial statements Aknowladge some particular criteria for recognition and measurement contained in accounting standards and interpret the respective impacts on the main financial statements, related to business decisions during the operational cycle. Motivate students 'contact with companies' financial statements.
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Teaching methodologies
Teaching methodologies
Hybrid Learning Combination of presencial and online learning experiences that give students greater control over the time, place and pace of learning.
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References
References
Libby, R., Libby, P., Short, D. (2020), Financial Accounting ¿ Global Edition (8th Edition), EUA, McGraw-Hill. Sistema de Normalização Contabilístico (SNC) (2009).
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Assessment
Assessment
Descrição dos instrumentos de avaliação (individuais e de grupo) ¿ testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.
Exemplo:
Descrição
Data limite
Ponderação
1º Teste de Avaliação Contínua
40%
2º Teste de Avaliação Continua 60% Serão propostos outros elementos de avaliação facultativos, cuja média das notas dos 50% melhores, será considerada em 20% da nota final da avaliação contínua.
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Mobility
Mobility
No
