Curricular Unit:			Code:
General Accounting I			987CG1
Year:	Level:	Course:	Credits:
1	Undergraduate	Business Sciences	7 ects
Learning Period:		Language of Instruction:	Total Hours:
		Portuguese/English	91
Learning Outcomes of the Curricular Unit:
Understand what accounting is and its role in the business environment. Understand accounting as an information system for different stakeholders (shareholders, management, banks, suppliers, and others). Know the main accounting techniques. Interpreting facts / events and manipulating accounting instruments to produce useful information. Develop synthesis capacity and be able to critically analyze the information produced.
Syllabus:
Historical evolution, concepts, objectives and divisions of Accounting. Accounting and decision making. The heritage. The inventory. The balance shit. Accounting standardization. The Portuguese Standardization System (SNC). Bookkeeping: Classification of patrimonial facts/events. Specific treatment of some situations, involving Current assets. Staff costs and us process. The financial report: Balance sheet and income statement by source
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
At the end of the course, the student must be able to analyze and summarize accounting information. You should be able to interact with different areas of the company. The knowledge acquired should make it possible to identify problems and find suitable solutions. Must be able to work in an interdisciplinary group and communicate with experts in other areas.
Teaching Methodologies (Including Evaluation):
Theoretical and practical classes, where the theoretical foundations and basic concepts will be exposed. Exercising, using practical cases, aiming at the solidification of knowledge, but fundamentally developing the interpretative, critical analysis and synthesis capacities. Encouraging autonomous work, identifying problems and solving them. The assessment of competences will be assessed based on the performance of 2 mid-term tests (with a weighting of 50% each in the final grade).
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
In terms of instrumental skills, the theoretical exposition will provide students with basic general knowledge, as well as inform them about the main tools used in the profession of Accountant. With exercise and individual work the student will develop the ability to analyze and organize his work. When students are proposed to identify and solve problems, discussion will be promoted, developing interpersonal and tolerance relationship skills. The practical cases, will allow the student to develop the ability to apply knowledge in practice, promote the need for research, develop research skills, to learn for themselves and be able to adapt the knowledge to new situations or even seek, through critical analysis, to generate new ideas (creativity). This will provide the student with the systemic skills necessary for his professional future.
Reading:
Morais, Ana at al, Fundamentos de Contabilidade Financeira, Edições Silano, 3ª edição - 2020 (ISBN: 9789725610938) Santos , Dolores at al, Contabilidade Financeira Explicada - Manual Prático, Vida Económica, 4ª edição 2020 (ISBN 9789897687105) Sistema de Normalização Contabilística. Aprovado pelo Decreto-lei 158/2009. Sistema de Normalização Contabilística ,6ª Edição, Porto Editora (ISBN 9789720326461) Cruz, Isabel, at al, Aplicações de Contabilidade Financeira, Almedina, 2019 (ISBN: 9789724079462) D’Arcy, Margharet, An Introduction to Financial Accounting, Chartered Accountands Ireland, 2019 (ISBN 1912350289, 9781912350285) Mithare, Yashodhan, at al, Financial Accounting (Part - I), Prashant Publications, 2019 (ISBN 9388769988, 9789388769983)