Curricular Unit:			Code:
General Accounting III			870CG3
Year:	Level:	Course:	Credits:
2	Undergraduate	Commercial Management and Accounting	8 ects
Learning Period:		Language of Instruction:	Total Hours:
		Portuguese/English	104
Learning Outcomes of the Curricular Unit:
• Complement and consolidate previous learning. • Familiarize students with accounting standardization. • Know the rules and take solutions for accounting. • Be able to complete the accounting process, at the end of the year. • Know how to report the accounting information, preparing the financial statements.
Syllabus:
1. Conceptual framework: advantages and disadvantages. 2. Standardization system in Portugal (SNC): Objectives, characteristics and specificities. 3. Accounting and financial reporting standards: content and utility. 4. Practical application of the different norms: problems and solutions. 5. The particular case of employee benefits: valuation and accounting. 6. The end of the year / period: specifics and postings. 7. The main financial statements: Balance Sheet, Profit and Loss Statement and Statement of Cash Flows.
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
Through the presentation of problems and critical reflection on theoretical solutions, students will realize the importance of solutions and exercise their skills to be professionals able to respond and collaborate on the best solutions for corporations.
Teaching Methodologies (Including Evaluation):
The classes will have an expository part and a practical part, destined to the consolidation of concepts and the recreation of the business environment. The evaluation will be done continuously, through two tests and alternatively or complementarily through a final exam, complying with the general evaluation regulations.
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
The methodology used will allow students to understand the problems involved in the process of determining the costs of products. The solution of concrete and real problems will bring students closer to the environment they will face in their future professional activity.
Reading:
• Ana Maria Rodrigues, Carla Carvalho, Domingos Cravo e Graça Azevedo, SNC? Contabilidade Financeira: Sua aplicação, Editor: Almedina, 2010. • António Borges, Azevedo Rodrigues e Rogério Rodrigues, Elementos de Contabilidade Geral, 25ª Edição, Editor: Áreas Editora, 2010. • Borges A.; Morgado J.; Rodrigues A. - Contabilidade e Finanças para a Gestão - 4ª Edição, Áreas Editora, 2014 - Lisboa. • Charles T. Horngren, Gary L. Sundem John A. Elliott, Donna Philbrick, Introduction to Financial Accounting, 10th Edition, Prentice Hall ,2010. • Darrel Mullis e Judith Orloff, O jogo da contabilidade, Editor: Centro Atlântico, 2009. • Lopes C. e outros, Manual de Contabilidade – teoria e casos práticos, Escolar Editora, 2013. • SNC - Sistema de Normalização Contabilística (legislação).