Overall objectives:

Applying knowledge of accounting treatment and principles and of operational cycle operations, having as a basis SNC norm solutions and the nature of Financial Accounting, as well as the theoretical accounting methods and norms underlying measurements used in financial statements.

Knowing and identifying solutions to the accounting procedures predicted in the SNC system, covering most operational cycle operations.

Identifying and applying conceptual structures in the realm of accounting and understanding the importance and framing of SNC in the context of accounting normative and harmonization principles.

Understanding the regulation process in accounting, as well as the key intervenients in the process and the corresponding normative framing.

Applying technical terms in the accounting area to the business world.

Syllabus:

Applying knowledge of accounting treatment and principles and of operational cycle operations, having as a basis SNC norm solutions and the nature of Financial Accounting, as well as the theoretical accounting methods and norms underlying measurements used in financial statements.

Knowing and identifying solutions to the accounting procedures predicted in the SNC system, covering most operational cycle operations.

Identifying and applying conceptual structures in the realm of accounting and understanding the importance and framing of SNC in the context of accounting normative and harmonization principles.

Understanding the regulation process in accounting, as well as the key intervenients in the process and the corresponding normative framing.

Applying technical terms in the accounting area to the business world.

Literature/Sources:

Elementos de contabilidade geral; Borges, A.; Rodrigues, A. e Rodrigues, R. (2010)

ContabilidadeFinanceira; Costa, C. B.e Alves, G. C. (2014)

Assesssment methods and criteria:

2 tests with a 50% weight each

 

Recourse examination with 100% of the course findings