José Luís Miguel da Silva

Accouting entry
Account
Equity
Results

 Understand the object, nature and importance of accounting;
 Understand basic accounting concepts and fundamentals;
 Integration of account class elements of financial position and business performance;
 Understand the complete cycles of accounting information related to the contents within the curricular unit;
 Understand as links between accounting and taxation;
 Understand the importance of financial reporting for decision making.

Theme 1- Fundamentals of financial accounting:
 Characterization of business life;
 Background and Evolution of Accounting.
 Accounting Scope and Object;
 Accounting Purposes and Divisions;
 Fundamental Concepts:
 Qualitative characteristics of financial information;
 Inventory and Fundamental Accounting Equation;
 Accounting Classification: Accounts and Account Classes;
 The Accounting Process: Documents, Operations Support;
 Accounting Record: The Double Entry



Theme 2 - Purchase and sale operations and other current operations:

 Purchase and Sale Operations (operational activity -Inventories) - NCRF 18;
 OTHER CURRENT OPERATIONS:
 Reading and Interpretation of the Financial Statements: Balance Sheet and Income Statement;
 Equity;
 Provisions, Contingent Liabilities and Contingent Assets (NCRF 21);
 Impairment losses on debts (NCRF 27) receivable and on inventories (NCRF 18);
 Accruals and Deferrals (EC);
 State and other public entities;
 Personnel expenses (NCRF 28);
 Tangible fixed assets (NCRF 7):
- Recognition and initial measurement;
- Depreciations, Revaluations and Impairment Losses;
 Intangible assets (NCRF 6);
 Financing operations:
- Expenses with financing operations (NCRF 10);
- Bond loans;
- Accessory installments – Supplies and Supplementary Installments;
- Applications in financial assets.

Theme 3 - End of Period Operations:
 Accounts regularization and balance sheet rectification;
 Results calculation releases and tax estimate;
 Final balance sheet;
 Income Statement;
 Balance sheet;
 Statement of cash flows;
 Closing and reopening accounts;
 Application of results.

 

E-learning

Continuous assessment is privileged: 2 digital written documents (e-folios) during the semester (40%) and a final digital test, Global e-folio (e-folio G) at the end of the semester (60%). In due time, students can alternatively choose to perform one final exam (100%).

Boas competências informáticas na ótica do utilizador; Processador de texto; Internet.