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.

The syllabus is appropriate for the level of skills expected that students acquire:

 I- General Accounting (Financial Accounting): i. Organization, Company and Financial Information; ii. Fundamental elements of Financial Accounting: SNC; real, economic and monetary flows; company's cash-flow cycle, goods, rights, obligations, equity, assets, liabilities, equity facts; iii. The financial statements: Balance sheet and income statement; iv. Account movement rules ("Diary", Reason, Trial Balance).

II- Principles of Analytical Accounting (Principles of Management Accounting): i. Mission of Management Accounting; ii. Company segments: notion and choice; iii. Segmental analytical accounting; iv. Fundamental concepts;

III- The Budget: An Instrument of Management.

Teaching Methodology: Theoretical classes, practical classes to solve practical exercises (with orientation) and carry out group works.

Innovative methodologies: The pratical works to be carried out by students will focus on official documents from real companies (with a view to accentuating a greater connection between the concepts obtained in class and the practical application to the real world of companies).

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.