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Presentation
Presentation
The Curricular Unit of Accountancy precedes and is related to the Curricular Unit of Financial Management with regard to programmatic contents and enables the students to acquire basic technical knowledge for a successful next phase of the academic course. Students are equipped with an important work tool that is indispensable and ready to be used in business life within the management area.
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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
ULHT12-1796
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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
Sylabus: 1. INTRODUCTION: Accounting as an Information System. General/Financial Accounting Objectives. 2. FUNDAMENTAL CONCEPTS: Patrimony.Assets, Liabilities and Equity.Inventory.Notion and ranking of assets. 3. THE ACCOUNTING METHOD: Assets Dynamics.Patrimony facts. Formation of Results.Link with Balance Sheet and Net Income Statement. Account Devices and Move Accounting Rules. Accounting Entries.Phases of the Writing Process. 4. SNC-ACCOUNTING STANDARDIZATION SYSTEM. 5. STUDY OF SOME ACCOUNTS AND ACCOUNTING MOVEMENTS: INVENTORY VALUATION AND BIOLOGICAL ASSETS; ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE. VAT-Value Added Tax; EQUITY : Stockholders equity and Accumulated Retained Earnings; INVESTMENTS : Investments in securities,Investment Properties and Fixed Assets; DEPRECIATION AND AMORTIZATION EXPENSES; IMPAIRMENT LOSSES AND PROVISIONS. 6. PREPARATION OF FINANCIAL STATEMENTS (simplified)
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Objectives
Objectives
The objectives of this Curricular Unit are: Transmission of accounting technical knowledge and skills to interpret Financial Statements Sheets, required by a modern and participative management that integrates all functional managers, including the IT manager, as a working tool, considering the challenges of a competitive and global market. The adoption of an accounting teaching model in the perspective of Information Technology leads students, with reinforcement to its academic course, to acquire an instrument that makes possible, with enough practice, an immediate application in professional life, which requires the ability and competence to analyze and adapt/adjust the various models of existing accounting software in the corporate world to the specific nature of each business unit or to its size and structure, and to draw up maps for management control (stock management, cash management, financial information, etc)
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Teaching methodologies and assessment
Teaching methodologies and assessment
Considering the high advances in information technology, the curricular unit teaching is given in the perspective of computer science rather than on traditional classical form.
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References
References
Borges, António e Outros, Elementos de Contabilidade Geral (27ª Edição), Portugal Áreas Editora (2021) Rodrigues, João, Sistema de Normalização Contabilística: SNC Explicado (10ª Edição), Portugal Porto Editora (2025) Lopes, Ilídio Tomás, Contabilidade Financeira - Teoria e Prática (2ª Edição), PortugL, Editora D'Ideias (2025) Nabais, Carlos e Francisco, Prática Contabilística (7ª Edição), Portugal - Lidel Editora (2021) Costa, Carlos Batista e Outro, Contabilidade Financeira (10ª Edição), Portugal, Rei dos Livros (2021)
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Office Hours
Office Hours
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Mobility
Mobility
No
