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
Sustainable Development Goals
Learning Goals
OBJECTIVES:
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.
SKILLS:
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.
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.
SKILLS:
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 and biological assets
5. Non-current transactions
6. Financial reporting
2. Fundamental Concepts
3. Current transactions
4. Inventories and biological assets
5. Non-current transactions
6. Financial reporting
Teaching Methods
- Four hours weekly, theoretical and practical, are taught;
- In the classes will be exposed the concepts and theoretical foundations and solved a set of exercises;
- The schedule of the tutorials will be used to clarify questions, guidance on self-learning and deepening of themes that are relevant to students;
- Is used the Moodle platform to provide all documentation relating to the course;
The student has the option between two evaluation schemes:
- System of continuous assessment which involves carrying out a group test (the group must be composed with at least three students and a maximum of four students) in the classroom, with a weighting of 40% of the final mark and a single frequency, with a weighting of 60% in note end.
- Scheme of examination in which the student performs a single assessment test with a weighting of 100%.
- In the classes will be exposed the concepts and theoretical foundations and solved a set of exercises;
- The schedule of the tutorials will be used to clarify questions, guidance on self-learning and deepening of themes that are relevant to students;
- Is used the Moodle platform to provide all documentation relating to the course;
The student has the option between two evaluation schemes:
- System of continuous assessment which involves carrying out a group test (the group must be composed with at least three students and a maximum of four students) in the classroom, with a weighting of 40% of the final mark and a single frequency, with a weighting of 60% in note end.
- Scheme of examination in which the student performs a single assessment test with a weighting of 100%.
Teaching Staff (2023/2024 )
