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Presentation
Presentation
The CU aims to provide students with a comprehensive understanding of accounting principles, methods and techniques used in the preparation, analysis and interpretation of an entity's financial information. The scope of the CU covers topics such as the accounting system of a company, the recording and classification of financial transactions, and the preparation of financial statements (such as the balance sheet, income statement and cash flow). The domains of intervention of the CU include the preparation of financial reports, the fulfillment of tax obligations, the analysis of the statements to assess the financial performance of the company, the identification of improvement points and financial risks, and the support in strategic decision-making.
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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
ULHT6643-24458
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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. National Regulations and International Financial Reporting Standards
2. Preparing Financial Statements (Balance Sheet, Income Statement, Cash Flow Statements)
3. Analysis and interpretation of financial statements
4. Accounting Processes
5. Group Accounts
6. Introduction to Accounting Management
7. Non-financial information that reports trends and obligations
8. Working group and presentations
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Objectives
Objectives
Objective 1: Provide students with an introduction to national and international financial reporting standards
Objective 2: Develop a generic understanding of procedures, techniques, concepts and conventions, as well as
as the links between the three financial statements.
Objective 3: Understand some of the alternative accounting methods and techniques.
Objective 4: Provide knowledge on how to prepare group accounts
Objective 5: provide a brief introduction to Accounting Management
Objective 6: Provide students with information about recent trends in non-financial reporting and the
existing reporting tools
Objective 7: Help students improve their communication and presentation skills
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Teaching methodologies and assessment
Teaching methodologies and assessment
Provide students with real or simulated cases related to financial accounting, where they will have to apply the concepts learned to solve specific problems. This approach promotes critical thinking and practical application of the knowledge acquired.
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References
References
- Brealey, R., Myers, S., and Allen, F. (2016). Principles for Corporate Finance (12th Ed). McGraw-Hil
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Office Hours
Office Hours
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Mobility
Mobility
No
