ISLA IPGT 13046

Fundamentals of Economics

• ApresentaçãoPresentation

  This course introduces the fundamental concepts of financial accounting, according to the accounting standards applicable in Portugal. It is an introductory unit, from which students will be able to record basic accounting operations.
• ProgramaProgramme

  Accounting history (evolution); Since POC 1977 to SNC in Portugal; The accounting profession; The normative institutions; Tne International Accounting Standards and International Financial Reporting Standards and the Accounting system in Portugal; The SNC; Accounting treatment vs Tax treatment; Framework to produce Financial Statements; The Capital role in Accounting; Financial Statement Structure; The organization in accounting system; Rules for accounts; Current Operations: Purchases and account payables; Sales and Account Receivables; Payroll. The VAT and the treatment in Accounting; Purchases ans Sales with VAT; Inventories under periodic inventory system; Other Operations, Receivables and Payables;
• ObjectivosObjectives

  Objectives: Enhance knowledge about historic streems in accounting. Give knowledge in financial statements framework; recognition of the elements of financial statements: basic current.   Competences: Be apt to perform basic operations in accounting, considering the framework to produce Financial Statements.
• BibliografiaBibliography

  Legislação aplicável à temática, nomeadamente, tal como:   Decreto-Lei n.º 98/2015, de 2 de junho; Portaria n.º 218/2015, de 23 de julho; Portaria n.º 220/2015, de 24 de julho; Avisos 8254 a 8258/2015, de 29 de julho.
• MetodologiaMethodology

  As a learning methodology, problem-based learning will be adopted, based on the presentation of concrete company problems to solve in class.    
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  6
• NaturezaNature

  Mandatory
• EstágioInternship

  Não