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Presentation
Presentation
Provide the students of the Human Resources Management and Development course with sufficient scientific knowledge in the area of Accounting. The curricular unit promotes the technical skills necessary for the correct mastery and handling of the Accounting Standardization System, accounting terminology and assumptions, the characteristics of financial information and the fundamental elements of accounting.
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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
ULP619-10788
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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
Module 1: Generic theoretical foundations 1.1. Purchase and sale: documents 1.2. Accounting concept and divisions 1.3. SNC: Accounting Reference 1.4. The accrual accounting and cash basis accounting Module 2: Introduction to accounting and main financial statments 1. Accounting and accounts 2. Balance Sheet 3. Statement of Income by Nature Module 3: VAT and Transactions 1. VAT - Introduction 3. Inventory acquisition 4. Sales of inventory 5. Operations subject to VAT regularization Module 4: Inventories and Biological Assets Module 5. Processing of salaries and payroll
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Objectives
Objectives
At the competency level, the student should acquire sound knowledge on issues related to the impacts of operations on the equity situation, the preparation and interpretation of the main financial statements, as well as the analysis and recording of the most common equity facts.
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Teaching methodologies
Teaching methodologies
During the semester we will use digital tools with practical applications for the study of the curriculum unit
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References
References
SISTEMA DE NORMALIZAÇÃO CONTABILÍSTICA, disponível em http://www.cnc.minfinancas.pt/sitecnc_divulg_SNC.htm
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Assessment
Assessment
Português:
A avaliação é contínua e consiste na realização de dois testes e trabalhos de casa quinzenais. Os conteúdos programáticos a avaliar em cada um deles serão atempadamente divulgados via Moodle. A classificação final é determinada arredondando às unidades o valor da média aritmética simples das classificações obtidas nos dois testes e dos trabalhos de casa. Os alunos que não obtenham aprovação poderão submeter-se a um exame na época de recurso, mas apenas no caso de terem comparecido a pelo menos um dos testes realizados, no âmbito da avaliação contínua. O exame versará toda a matéria lecionada.
English:
The evaluation is continuous and consists of two tests and biweekly homework assignments. The program contents to be evaluated in each of them will be announced in advance via Moodle. The final grade is determined by rounding up to the nearest whole number the value of the simple arithmetic average of the grades obtained in the two tests and the homework assignments. Students who do not pass may take an exam during the resit period, but only if they have attended at least one of the tests carried out as part of the continuous assessment. The exam will cover all the material taught
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Mobility
Mobility
No
