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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
2018/2019
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
1. Periodic evaluation: - Mid-term exam (25%) - Group assignment (15%). - Final exam (60%). Requirements: - At least 2/3 attendance. - Minimum grade of 10 points in the group assignment. - Minimum grade of 7,5 points in each exam. Approval requires a minimum of 10 points. 2. Evaluation by exam - Final sitting exam (100%). Approval requires a minimum of 10 points.
Further examination for students with final grade above 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
Stolowy and Ding (2017), Financial Accounting and Reporting: a global perspective, Cengage (5ª edição).
Lourenço et. al., 2018, Fundamentos de Contabilidade Financeira: teoria e casos. Edições Sílabo (2ª edição).
Sistema de Normalização Contabilística (SNC), 2018 - Legislação.
Complementar Bibliographic
Libby, Libby and Short, 2014, Financial Accounting: Global Edition. McGraw Hill.
Lourenço and Morais, Contabilidade Financeira: resumo sistematizado dos conceitos, lançamentos e fórmulas usados em contabilidade financeira, 2018, Edições Sílabo.
