Financial Accounting I (FA1-E)

Área

AC Gestão > UC Obrigatórias

Activa nos planos curriculares

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

Nível

1º Ciclo (L)

Tipo

Não Estruturante

Regime

Semestral

Carga Horária

Aula Teórica (T): 2.0 h/semana

Aula Prática (PL): 2.0 h/semana

Trabalho Autónomo: 108.0 h/semestre

Créditos ECTS: 6.0

Objectivos

1. Understand the objective and the main co ncepts of financial accounting.
2. Understand the main accounting financial statements and how they are p repared.
3. Develop skills to understand, analyze and use financial statements.

Programa

1. Objective and the main concepts of financial accounting.
2. Financial statements.
3. Accounting method.
4. Accounting process.
5. Accounting for transa ction related to operating, financing and investing activities.
6. Earnings and presentation of financial statements.

Metodologia de avaliação

By continuing evaluation, for students attend with punctuality more than 2/3 of the total number of classes,
considering the following weights:
- 20% for each the individual mid-te rm test (total 40%);
- 20% for the works in class and in group; and
- 40% for the individual final test (minimum of 7 points).

Bibliografia

Principal