Accounting I (CGE1-E)

Área

AC Gestão > UC Obrigatórias

Activa nos planos curriculares

Finance > Finance > 1º Ciclo > Unidades Curriculares Obrigatórias > Accounting I

Management > Management > 1º Ciclo > Unidades Curriculares Obrigatórias > Accounting I

Economics > Economics > 1º Ciclo > Unidades Curriculares Obrigatórias > Accounting I

Nível

1º Ciclo (L)

Tipo

Estruturante

Regime

Semestral

Carga Horária

Aula Teórica (T): 1.0 h/semana

Aula Prática (PL): 3.0 h/semana

Trabalho Autónomo: 108.0 h/semestre

Créditos ECTS: 6.0

Objectivos

To learn the theory of accounting.

To be able of identifying and recording major transactions occurred in a company using the accepted accounting principles in Portugal.

To prepare and produce the financial statements.

To understand the importance of the financial statements for business.

Programa

- Introduction;
- Fundamentals and Principles of accounting;
- The structure and contents of financial statement analysis;
- The process of accounting;
- Study of the general accounting principles in Portugal;
- Operations for closing the period and preparation of the financial statements.

Metodologia de avaliação

Evaluation
Evaluation in ?Época Normal? and ?Época de Recurso? has the following rules:
(i) Época Normal - The final grade is obtained by applying the following weights:
- 30% for the mid-term test (?prova intercalar?);
- 20 % for the evaluation exercise;
- 50% for the exam ?Época Normal? (minimum of 7.5 points). Only students with continuing evaluation can take the exam ?Época Normal?.

(ii) Época de Recurso - The final grade is obtained by applying the following weights:
- 100% for the exam ?Época de Recurso? or
- 50% for the exam ?Época de Recurso? (minimum of 7.5 points) and 50% of continuing evaluation, if the student benefits of continuing evaluation.
For all individual instruments of evaluation, the consultation of notes or any other materials is not allowed, except for the chart of accounts that will be handed in with the exams.
All individual instruments of evaluation will be rated with a grade between 0 and 20 points.
Students will be approved with final classifications of 10 or more points.
Final classifications above 17 may have to realize an extra oral examination

Bibliografia

Principal