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Be English-friendly or any other language-friendly means that UC is taught in a language but can either of the
following conditions:
1. There are support materials in English / other language;
2. There are exercises, tests and exams in English / other language;
3. There is a possibility to present written or oral work in English / other language.
1
6.0
18.0 h/sem
0.0 h/sem
36.0 h/sem
0.0 h/sem
0.0 h/sem
0.0 h/sem
1.0 h/sem
55.0 h/sem
95.0 h/sem
0.0 h/sem
150.0 h/sem
Since year
2017/2018
Pre-requisites
None.
Objectives
Students shall develop competency in financial accounting in order to understand the main financial statements, its preparation and its utility for organizations management.
Program
Chapter 1 - Accounting as a language of business Chapter 2 - Financial statements Chapter 3 - Balance sheet Chapter 4 - Income statement Chapter 5 - Statement of cash flows Chapter 6 - Tanglible fixed assets Chapter 7 - Inventory Chapter 8 - Operations at the end of reporting year
Evaluation Method
Two different processes: 1. Continuous evaluation: - Mid-term exam (25%) - Group assignment (25%). - Final exam (50%). Requirements: - At least 80% attendance (practical classes). - Minimum grade of 10 points in the group assignment and 8 points in the mid-term exam and in the final exam. 2. Non continuous evaluation - Final sitting exam (100%). Further examination for final grades above 16 points. In case of not attendance the classification is 16 points.
Teaching Method
Learning methodologies (LM) will be pursued: 1. Expositional, regarding the lectures of the theoretical reference frames. 2. Participative, connected with the students' in-class analysis and resolution of application exercises. 3. Participative, regarding students' in-class analysis and discussion of case studies as well as of specific readings. 4. Active, through the completion of individual and group assignments. 5. Self-study, through autonomous student's individual work.
Observations
NA
Basic Bibliographic
Libby, Libby and Short, 2014, Financial Accounting: Global Edition. McGraw Hill.
Lourenço et. al., 2015, Fundamentos de Contabilidade Financeira: teoria e casos. Edições Sílabo.
Sistema de Normalização Contabilística (SNC), 2015 - Legislação.
Complementar Bibliographic
Harrinson, Horngren, Thomas and Suwardy, 2013, Financial Accounting: International Accounting Reporting Standards, Pearson.
Weygandt, Kimmel and Kieso, 2013, Financial Accounting: IFRS Edition, Wiley.
