Introduction to Accounting
Keywords |
Classification |
Keyword |
OFICIAL |
Management Studies |
Instance: 2022/2023 - 2S
Cycles of Study/Courses
Teaching language
Portuguese
Objectives
The program presented below reflects, in terms of structure, the main objectives of the subject proposed, such as: i) introducing studenst to business transactions and Accounting, ii) describe the accounting modeling and the main financial statements, iii) present the accounting information system, its main components, implementation and operation, iv) introducing the Balance Sheet and Income Statement.
Learning outcomes and competences
By the end of the course, the student must be able: i) to know the relationship between a Company and Accounting, ii) to describe the accounting modeling and the main financial statements, iii) to collaborate in setting up and operating an accounting information system, iv ) to prepare, interpret and analyse the Balance Sheet and, at a more introductory level, the Income Statement.
Working method
Presencial
Program
I. The Company and Accounting
II. Accounting modeling and major financial accounting statements
III. The accounting information system
1. Elements of an accounting information system
2. Implementing and operating an accounting information system
3. Exercises.
IV. Introduction to the Balance Sheet and Income Statement
1. The Balance Sheet
1.1. The information provided by the Balance Sheet
1.2. The recognition and valuation of the Balance Sheet components
- Cash and Banks
- Accounts receivable and payable
- Inventories and biological assets
- Investments
- Adjustments, Impairment and Provisions
- Capital, reserves and retained earnings
- Accruals and Deferrals
1.3. Exercises.
2. The Income Statement
2.1 The information provided by the Income Statement and the operations at end of period
2.2. The temporal dimension in the Income Statement
- "Matching" of Expenditures and Revenues
2.3. Exercises
Mandatory literature
António Borges, Rogério Rodrigues, Azevedo Rodrigues; Elementos de Contabilidade Geral, Áreas Editora, 2014. ISBN: 9789898058874
Teaching methods and learning activities
In presence
Evaluation Type
Distributed evaluation without final exam
Assessment Components
Designation |
Weight (%) |
Teste |
100,00 |
Total: |
100,00 |
Amount of time allocated to each course unit
Designation |
Time (hours) |
Estudo autónomo |
99,00 |
Frequência das aulas |
63,00 |
Total: |
162,00 |
Eligibility for exams
All enrolled students can take the exam.
Calculation formula of final grade
1. Distributed assessment:
T1 – First test; minimum grade: 6*
T2 - Second test; minimum grade: 6
* Students can take the exam if the firts test grade is less than 6
2. Assessment by final exam (100%)
Classification improvement
Final Exam