Overall objectives:

1 Apply the knowledge of the accounting treatment of the current operations of the operational cycle: normative solutions of the SNC; nature and purpose of Financial Accounting; content of the accounting method; rules for organizing and classifying transactions and events influencing the accounting function

2 Apply basic knowledge in solving specific problems: classification and registration of documents according to the accounting concepts and standards underlying the measurement used in the financial statements according to the sector of activity of the company

3 Identify solutions for the accounting treatment of the SNS (and IASB/EU) of a set of current accounting operations/transactions (operational cycle).

4 Apply key concepts to accounting

5 Understand the importance of the NCS: accounting harmonization

6 Know the accounting regulation process and the key stakeholders in the process and its regulatory framework

7 Apply key technical terms of the accounting area to the business environment

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:

Borges, A.; Rodrigues, A. & Rodrigues, R. (2010). Elementos de Contabilidade Geral. Almedina.
Costa, C. B. & Alves, G. C. (2012). Contabilidade Financeira. Rei dos Livros.
Gomes, J. & Pires, J. (2011). Sistema de Normalização Contabilística - Teoria e Prática. Vida Económica.
Rodrigues, A. M.; Carvalho, C.; Cravo, D.; Azevedo, G. (2011). SNC - Contabilidade Financeira: Sua aplicação. Almedina.
Borges, A.; Rodrigues, A. & Rodrigues, R. (2010). Elementos de Contabilidade Geral, 25.ª ed.. Áreas Editora: Lisboa.
Costa, C. B. & Alves, G. C. (2013). Contabilidade Financeira, 8.ª ed. Rei dos Livros.
Cravo, D.; Grenha, C.; Baptista, L. & Pontes, S. (2009). SNC Comentado. Texto Editores: Lisboa.
Kieso, D. E.; Weygandt, J. J.; Warfield, T. D. (2010). Intermediate Accounting: IFRS. Wiley.
Rodrigues, A. M.; Carvalho, C.; Cravo, D. & Azevedo, G. (2011). SNC - Contabilidade Financeira: Sua aplicação, 2.ª ed.. Almedina.
http://www.cnc.min-financas.pt Instrumentos normativos do Sistema de Normalização Contabilística.

Assesssment methods and criteria:

Classification Type: Quantitative (0-20)
Evaluation Methodology: The evaluation of the Curricular Unit includes the realization of two tests with a weight of 50% each. The minimum grade is 8 values for each one. The evaluation carried out through the tests can be recovered at the time of appeal and subject to improvement.