2024
Financial Accounting I
Name: Financial Accounting I
Code: GES02282L
6 ECTS
Duration: 15 weeks/156 hours
Scientific Area:
Management
Teaching languages: Portuguese
Languages of tutoring support: Portuguese, English
Regime de Frequência: Presencial
Sustainable Development Goals
Learning Goals
The overall objective of this course is to provide students with a set of techniques and instruments in the field of financial accounting that helps them both over the graduation, or, later, in the exercise of their profession. Specifically, it is intended that students internalize the concepts and know how to properly use the methods and accounting criteria necessary for the preparation and dissemination of accounting information in accordance with the requirements of national regulatory.
This course develops practical skills essentially. Students should be able to accounting record current enterprise facts, making the closure of accounts for the financial year, prepare the Balance Sheet and Income Statement and interpret the information in those statements. Are further developed interpersonal skills including the ability to integrate and work together.
Contents
1. Introduction
2. Fundamental Concepts
3. Current transactions
4. Inventories
5. Non-current transactions
6. Financial reporting
2. Fundamental Concepts
3. Current transactions
4. Inventories
5. Non-current transactions
6. Financial reporting
Teaching Methods
Four theoretical and practical hours are taught every week, in classes the concepts and theoretical foundations are exposed and, subsequently, practical exercises are solved.
In contact sessions, students work collaboratively, in groups of 3 to 4 elements. The Teacher launches the problems and accompanies the groups in solving them. At the end, a summary of the solution discussed among everyone is made.
Students use the documents produced by teachers both to monitor the subjects and to discuss and solve exercises.
The tutorial hours are used to clarify doubts, guide self-learning and delve deeper into topics of interest to students. The Moodle platform is used to provide all support material for the curricular unit.
In contact sessions, students work collaboratively, in groups of 3 to 4 elements. The Teacher launches the problems and accompanies the groups in solving them. At the end, a summary of the solution discussed among everyone is made.
Students use the documents produced by teachers both to monitor the subjects and to discuss and solve exercises.
The tutorial hours are used to clarify doubts, guide self-learning and delve deeper into topics of interest to students. The Moodle platform is used to provide all support material for the curricular unit.
Assessment
Continuous Assessment System:
- 3 Quizzes, each weighing 15% of the final grade;
- 1st Individual Test, each weighing 45% of the final grade;
- 2nd Group Test, each weighing 40% of the final grade;
Exam Assessment System:
Students take a single assessment test, each weighing 100%.
- All assessment items will be individually graded from 0 to 20 points. Students who obtain a final grade equal to or higher than 10 (ten) points will pass. To remain in the continuous assessment system, students cannot receive a grade lower than 7 (seven) points on the 1st and 2nd assessment tests;
- Consultation of study materials and the use of programmable calculators will not be permitted during the assessment tests and the final exam; - To take the assessment tests, students will be required to register in advance on the Moodle platform and, during the tests, students will be required to provide identification.
- 3 Quizzes, each weighing 15% of the final grade;
- 1st Individual Test, each weighing 45% of the final grade;
- 2nd Group Test, each weighing 40% of the final grade;
Exam Assessment System:
Students take a single assessment test, each weighing 100%.
- All assessment items will be individually graded from 0 to 20 points. Students who obtain a final grade equal to or higher than 10 (ten) points will pass. To remain in the continuous assessment system, students cannot receive a grade lower than 7 (seven) points on the 1st and 2nd assessment tests;
- Consultation of study materials and the use of programmable calculators will not be permitted during the assessment tests and the final exam; - To take the assessment tests, students will be required to register in advance on the Moodle platform and, during the tests, students will be required to provide identification.
Teaching Staff
Certificações
