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ISMAT 6531

Financial Accounting

Business Management
  • ApresentaçãoPresentation
    The Financial Accounting Curricular Unit will focus on the fundamentals and purposes of Accounting, as a means of providing information to internal and external recipients of the company, as well as on the analysis and interpretation of the financial statements resulting from Accounting, prepared according to the rules of the Accounting Standardisation System.
  • ProgramaProgramme
    Description of contents Financial Accounting 1. Fundamentals of Financial Accounting 1.1 Introduction to Accounting 1.2 The company and the Economic Circuit 1.3 Economic activity and Accounting 1.4 Accounting as an element of Company Management 1.5 Accounting standardisation 2. Financial Statements 2.1 Structure and Content of the Financial Statements 2.2 Interrelationship between the Financial Statements 3. Purchases and Sales 4. Cash and Cash Equivalents 5. Value Added Tax 6. Income Taxes 7. Inventories.  
  • ObjectivosObjectives
    It is intended that students acquire elementary and practical skills that will enable them to: 1. Know the fundamental concepts of Accounting; 2. Know and use the Accounting Standardisation System 3. Understand the financial reality of companies; 4. Interpret fundamental accounting documents; 5. Communicate, as company managers, accountants and other professionals in technical activities in the public or private sectors 6. Interpret Financial Accounting as a means of information and support for the taxation of companies 7. Develop autonomous or group working skills.  
  • BibliografiaBibliography
    Rodrigues, José  e Borges, António (2014). "Contabilidade e Finanças para Gestão". Áreas Editora, 5ª Edição Lourenço, Isabel.; Morais, Ana e Lopes An a. (2025) " Fundamentos da Contabilidade Financeira, Teoria e Casos".3ª Edição, Edições Sílabo. Rodrigues, João (2020).Sistema de Normalização Contabilística Explicado, 7" Edição, Porto Editora Nabais, Carlos e Nabais, Francisco (2021) " Prática Contabilística". 7ª Edição, Lídel, Edições Técnicas Lídel
  • MetodologiaMethodology
    The methodology is based on theoretical and practical classes on the theoretical subjects. Resolution of practical cases for a better understanding of the subjects by students. Assessment is carried out through two written tests, lasting two hours, and one assignment on a syllabus topic and its presentation in class.  
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não