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ISMAT 6531

Financial Accounting

Business Management
  • ApresentaçãoPresentation
    Provide the necessary theoretical and practical knowledge in the area of Financial Accounting to enable the recognition and measurement of facts and events in accordance with the Generally Accepted Accounting Principles (GAAP)
  • ProgramaProgramme
    S1. Introduction to Accounting S2 Fundamental Concepts S3. Conceptual framework S4. Preparation of financial operations S5. The accounting technique S6. Study of operations related to credits, expenses and assets and current liabilities.
  • ObjectivosObjectives
    After passing the course unit, students should: LG1 - Characterize the accounting information system LG2 - Recognize and measure facts and events in accordance with the Generally Accepted Accounting Principles (GAAP), as set out in the International Accounting Standards Board (IASB) conceptual framework and the Accounting Standardization Commission (ASC).
  • BibliografiaBibliography
    Gonçalves, C.; Rodrigo, J.; Santos, D.; Fernandes, S. (2017). Contabilidade Financeira Explicada. Porto: Vida Económica. Rodrigues, João (2020). SNC - Sistema de Normalização Contabilística Explicado, 7.ª Edição, Porto Editora
  • MetodologiaMethodology
    Theoretical exposition (TM1) of the main contents of the Syllabus (S); Case studies (TM2); Analysis and discussion of scientific articles (TM3). Evaluation: - 2 written tests (100%)  
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não