Financial Accounting

Code:

LGE109

Acronym:

CF

Keywords
Classification	Keyword
OFICIAL	Business Sciences

Instance: 2005/2006 - 2S

Active?	Yes
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	200	Official Curricular Structure since 2004	1	3		-

Objectives

This is an instrumental subject, whose aim is to introduce basic accounting issues and concepts such as:

i) The role and importance of accounting in organisations and in society.
ii) The key financial statements, their linkages and the sequence of tasks conducing to their preparation.

Program

I) THE ORGANISATION AND ACCOUNTING.
II) ACCOUNTING MODELIZATION AND THE KEY FINANCIAL STATEMENTS
a. Brief introduction to the balance sheet, the profit and loss account and the cash flow statement.
III) THE ACCOUNTING INFORMATION SYSTEM
a. Creation and operation of an accounting information system.

Main Bibliography

'Elementos de Contabilidade Geral'
Borges, A., Rodrigues, A. and Rodrigues, R.
Edit. Áreas Editora

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

Portuguese Official Accounting Plan

Complementary Bibliography

'Contabilidade Financeira'
Costa, C. B. and Alves, G. C.
Edit. Rei dos Livros

'Introduction to Financial Accounting'
Horngren, C., Sundem, G. e Elliott, J.
Edit. Prentice-Hall International, 8th Edition

Teaching methods and learning activities

Teorethical and pratical classes.

Evaluation Type

Evaluation with final exam