Financial Accounting

Code:

LRE2215

Acronym:

CFIN

Subject: 2023/2024 - 1S

Teaching Area:

Accounting

Programmes

Acronym	Study plan	Curriculum Years	ECTS	Contact hours	Total Hours
LRE	Aviso nº 9881/2017	2º	6 ECTS	60	160

Hours Effectively Taught

LRE2

Theoretical-Practical:	45,50
Other:	15,00

Teaching - Hours Theoretical-Practical: 3,00 Other: 1,00

Aims, Skills and Learning Outcomes

This course unit aims to provide students with the knowledge of concepts, principles, and other accounting information in the business.
It is intended with this conceptual and informative tool to help students to interpret the accounting registration of the economic and financial phenomena, and to understand the impact of these phenomena in organizations through the information contained in the main financial statements.
1. Understand the fundamental concepts of General Accounting;
2. Understand how the data extracted from daily operations must be reflected in accounting data;
3. Understand how accounting data may be used by managers in the preparation and technical reading of financial statements.

Skills to be developed
Understand the relevance of applying General Accounting to business management.
Provide the student with the essential concepts and endow it with adequate knowledge about the several potentials of Accounting.
Develop students' ability to construct and read financial statements.

Programme

Chapter II - Cash and Bank Operations
Chapter III - Accounts Receivable and Payable
Chapter IV - Inventories and Biological Assets
Chapter V - Investments
Chapter VI - Basic capital operations
Chapter VII - Expenses and incomes

Demonstration of the syllabus coherence with the curricular unit's learning objectives

Main literature

de Isabel Lourenço, Ana Isabel Lopes e Ana Isabel Morais ;Fundamentos de Contabilidade Financeira, Edições Sílabo, 2018. ISBN: 9789726189619

Borges, A., Rodrigues, A., & Rogério, R;Elementos de Contabilidade Geral, Áreas Editora, 2014

Supplementary Bibliography

Monteiro, S. ;Manual de Contabilidade Financeira, Vida Económica, 2013

Monteiro, S. ;Manual de Contabilidade Financeira, Vida Económica, 2013

Rodrigues, J.;SNC Sistema de Normalização Contabilística Explicado, Porto Editora, 2010

Learning Methods

Assessment Components

Avaliação distribuída com exame final

Assessment Components

Description	Type	Time (hours)	Conclusion Date
Attendance (estimated)	Lessons	45
Individual study time	Study	97
Assessment	Teste/Exame	3
Other	Participação Presencial	15
	Total:	160

Continuous Assessment

Worksheets: 1 (each weighted 10%)

Under the terms of the general regulation:

a) The students' attendance in classes will be recorded and, if the number of absences per student exceeds 30% of the total number of lessons scheduled for each course unit, the student will be automatically transferred to the final evaluation (regular season).
b) In the written tests and other assessment elements mentioned, it is necessary to obtain a minimum grade of 7.5 (seven point five) points.
c) If the student misses a test or receives a grade lower than 7.5 points in the tests or in another assessment element mentioned in the previous number, the student will be automatically transferred to the final evaluation (regular season).
d) If the student misses or obtains less than 7.5 in the second written test, held in the same date of the final exam in the regular season, they may apply for further evaluation in the Appeal season
e) All the written assessments included in the evaluation (reports, case studies, etc.) must be submitted through the Turnitin data base, available on the eLearning Platform, a similarity rate lower than 30% is accepted.

Final Exam

Demonstration of the coherence between the teaching methodologies and the learning outcomes