Subject: Accounting Notions

Scientific Area:



64 Hours

Number of ECTS:




Overall objectives:

1 - Students will have the knowledge to understand (i) Accounting as a social science capable of providing useful information to stakeholders and their decision-making, understanding and framing it in the national and international panorama, and (ii) developing and interpreting the main financial analyses. Students will master the financial vocabulary, comprising the fundamental concepts of accounting and accounting principles, as well as the qualitative characteristics of financial information. They will also be able to read and interpret the main financial statements, in the light of the national regulations, knowing the most current operations and the accounting cycle, including accounts closing and results calculation. Learning some of the key financial ratios will ultimately enable students to be able to analyse the position and financial performance of organizations.


1 - Process of harmonization and accounting normalization, including a reference to national (Accounting and Financial Reporting Standards and the Conceptual Framework) and international standards.
2 - concepts, principles, characteristics of financial information and the Conceptual Framework_
3 - Financial statements: balance sheet, income statement and other financial statements
4 - Methods and process of accounting recording (journal, reason, balance sheets)
5 - Accounting cycle (current operations) and year-end operations.
6 - Main financial ratios.


Rodrigues, J. , 2015 , Sistema de Normalização Contabilística Explicado , Porto Editora.
Borges, A., Rodrigues, A., Rodrigues, R. , 2014 , Elementos de Contabilidade Geral , Áreas Editora: Lisboa
Rodrigues, A. M.; Carvalho, C., Cravo, D. e Azevedo, G. , 2011 , SNC - Contabilidade Financeira: sua aplicação , Editora Almedina: Coimbra.
Costa, C. B. A., Correia, G. , 2014 , Contabilidade Financeira , Rei dos Livros: Lisboa

Assesssment methods and criteria:

Classification Type: Quantitativa (0-20)

Evaluation Methodology:
Classes are divided into 2 components: theoretical and theoretical-practical. There will be 2 evaluation moments: normal season (or continuous evaluation) and reassessment/improvement period. Evaluation period: 2 midterms with equal weight in the final classification; there may be 1 individual / group work, with a final classification weighting of up to 20%. On a scale of 0 to 20 values, the student can never have a grade of less than 7, 5 values on the first midterm and 6, 0 values on the second. To be approved in the normal se evaluation period, (i) these limits must be met cumulatively and (ii) the weighted average of the scores obtained in the 2 frequencies, plus the classification obtained in the individual / group work (if applicable), must be equal to or higher to 9,5 values. Reassessment / improvement period: 1 exam, with a weighting of 100% in the final classification, including all syllabus taught during the semester.