Accounting

Code:

L.EGI015

Acronym:

C

Keywords
Classification	Keyword
OFICIAL	Economics and Management

Instance: 2023/2024 - 1S

Active?	Yes
Responsible unit:	Department of Industrial Engineering and Management
Course/CS Responsible:	Bachelor in Industrial Engineering and Management

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
L.EGI	136	Syllabus	2	-	4,5	52	121,5

Teaching language

Portuguese

Objectives

This course unit aims to endow students with knowledge, which make them able to develop and interpret reports of accounting information, which underpin firms’ economic and financial analysis and are an integral part of the decision processes. This course unit also aims to acquaint students with the problems of management accounting which companies come across, giving a special emphasis to production, stocks and sales valuation.

Learning outcomes and competences

At the end of the term it is expected that students are able to correctly understand how the financial information is produced and the type of information that is provided in the maim financial statements. It is also expected that students are bale to correclty cost the production of a product.

Working method

Presencial

Program

Introduction:

• Scope, notions, functions, target groups and branches of accountability;
• Accounting standards;
• Basic notions: asset, liability, equity capital, expenses and revenues;
• Introduction to the main accounting financial statements: balance sheet, income statement, cash flow statement, statement of changes in equity.
• Recognition and measurement of assets and liabilities

Main balance sheet accounts classes: 

• Cash and equivalents;
• Accounts payable and receivable;
• Inventories and biological assets;
• Investments; o Adjustment, impairment and provision;
• Capital, reserves and capital accounts;
• Accruals and prepayments.

Income Statement:

• Introduction;
• Recognition and measurement of elements of income statement;
• Expenses and revenues;
• Variations in production;
• Results
• Statement of results by nature and function
• End of financial period operations

Cash-flow statement:

• Introduction;
• Calculation methods;
• Operational, investment and financing activities

Statement of changes in equity:

• Introduction
• Preparation

Notes to the Financial Statements: 

• Brief reference

Financial Statements Consolidation:

• Brief reference

Mandatory literature

António Borges, Azevedo Rodrigues, Rogério Rodrigues; Elementos de Contabilidade Geral, Áreas, 2011. ISBN: 9789898058416
José António Cardoso Moreira; Contabilidade: da Preparação à Interpretação da Informação Financeira (2ª Edição), Edições Sílabo, 2020. ISBN: 9789895610945

Complementary Bibliography

António Borges, Emanuel Gamelas, José Pinhão Rodrigues, Manuela Martins, Nuno Magro, Pedro António Ferreira; Sistema de Normalização Contabilística - Casos Práticos, Áreas Editora, 2009. ISBN: 9789898058515
António Campos Pires Caiado, Primavera Martins Daniel Gil; A Demonstração dos Fluxos de Caixa, Áreas Editora, 2014. ISBN: 9789898058829
João Rodrigues; Sistema de Normalização Contabilística Explicado, Porto Editora, 2009. ISBN: 9789720326430

Teaching methods and learning activities

Theoretical classes: presentation of the themes of the course unit Tutorials: exercises resolution. Assignment

Evaluation Type

Distributed evaluation without final exam

Assessment Components

Designation	Weight (%)
Teste	100,00
Total:	100,00

Amount of time allocated to each course unit

Designation	Time (hours)
Estudo autónomo	75,00
Frequência das aulas	75,00
Trabalho de investigação	24,00
Total:	174,00

Eligibility for exams

According to General Evaluation Rules of FEUP

Calculation formula of final grade

Final Grade (normal exam) = 0.4 test 1 + 0.6 test 2

 

 

Special assessment (TE, DA, ...)

When in specific exam period: Final Grade = 100% Exam
When submitted to normal examination period: same rules as the ones applied to students without the specific statute.

Classification improvement

100% Exam