Accounting Theory I

Code:

LGE202

Acronym:

TC I

Keywords
Classification	Keyword
OFICIAL	Business Sciences

Instance: 2005/2006 - 1S

Active?	Yes
Web Page:	http://www.fep.up.pt/disciplinas/LGE202/
Responsible unit:	Department of Management
Course/CS Responsible:	Business Administration

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
GES	260	Official Curricular Structure since 2004	2	3		-

Objectives

There are three main learning objectives:
i) to revisit the Balance Sheet and the Income Statement, discussing the problems related to the valuation of their accounts;
ii) to introduce the Cash Flow Statement, practicising its elaboration and discussing the information it contains;
iii) to introduce discussion on the accounting information conceptual framework.

Program

I. The Balance Sheet
1. Discussion of TopCom transactions
2. Revisiting the Balance Sheet
3. Reading the Balance Sheet
4. Introduction to accounting harmonisation

II. The Income Statement
1. Discussion of TopCom transactions
2. Revisiting the Income Statement
3. Reading the Income Statement
4. Introduction to accounting harmonisation

III. The Cash Flow Statement
1. Discussion of TopCom transactions
2. Revisiting the Cash Flow Statement
3. Reading the Cash Flow Statement
4. Introduction to accounting harmonisation

IV. Introduction to the accounting information conceptual framework
1. Discussion of the accounting consequences of TopCom request to be listed on an American exchange
2. The accounting information conceptual framework
3. International accounting harmonisation

Main Bibliography

Financial Accounting: a new perspective
Solomon, P.
Publisher: McGraw Hill, Irwin

Complementary Bibliography

Introduction to Financial Accounting
Horngren, C., Sundem, G. and Elliott, J.
Publisher: Prentice-Hall International, 8th edition

Contabilidade Financeira
Costa, C. B. and Alves, G. C.
Publisher: Rei dos Livros

Elementos de Contabilidade Geral
Borges, A., Rodrigues, A. E Rodrigues, R.
Publisher: Áreas Editora

Fluxos de Caixa
Luis Lima Santos
Publisher: Vida Económica

Metodologias de Elaboração de Fluxos de Caixa
Caiado, A. P. e Gil, P. M. D.
Publisher: Áreas Editora

Manual de Contabilidade Internacional - a diversidade contabilística e o processo de harmonização internacional
Rodrigues, L.L. e Pereira, A. A.
Publisher: Publisher Team

Contabilidade e Finanças para a Gestão
Borges, A. e outros
Publisher: Áreas Editora

Teaching methods and learning activities

Lectures comprising theoretical exposure of the subjects and resolution of pratical examples.

Evaluation Type

Calculation formula of final grade

The simple average of the partial exams
or
The grade of the Final Exam.