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Intended learning outcomes (knowledge, skills and competences to be developed by the students):
This curricular unit aims to provide students with access to accounting concepts, as well as accounting methods
and techniques in force. With this curricular unit students must:
State the purposes and objectives of Financial Accounting and Financial Reporting;
Identify, recognize and measure events of an economic and financial nature that are subject to accounting
treatment;
Consult, interpret and apply legislation inherent to programmatic content;
Prepares financial information for entrepreneurs and companies;
Identify and recognize accounting treatment for the various categories of assets, liabilities, expenses and
income;
Know the procedures of regularization and clearance of the result of the exercise;
Prepare, analyze and interpret the financial statements.
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Escola Superior de Ciências Empresariais
Ficha da Unidade Curricular (FUC)
Conteúdos programáticos:
1. Propriedades de Investimento
1.1. Definição e conteúdo
1.2. Mensuração no reconhecimento inicial e após o reconhecimento incial
1.3. Desreconhecimento e sua contabilização
3. Ativos Intangíveis
3.1. Definição e conteúdo
3.2. Mensuração e sua contabilização
3.3. Ativos Intangíveis gerados internamente: contabilização
3.4. Mensuração após o reconhecimento inicial
3.5. Amortização dos Ativos Intangíveis
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Escola Superior de Ciências Empresariais
Ficha da Unidade Curricular (FUC)
7. Demonstrações Financeiras
7.1. Balanço
7.2. Demonstração de Resultados
7.3. Mapa das alterações no capital próprio
7.4. Demonstração de fluxos de caixa
7.5. Anexo ao Balanço.
Syllabus:
1. Investment Properties
1.1. Definition and content
1.2. Measurement in initial recognition and after initial recognition
1.3. Derecognition and its accounting
3. Intangible Assets
3.1. Definition and content
3.2. Measurement and its accounting
3.3. Intangible assets generated internally: accounting
3.4. Measurement after initial recognition
3.5. Amortization of Intangible Assets
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Escola Superior de Ciências Empresariais
Ficha da Unidade Curricular (FUC)
4.3. Derecognition
5. Corporate Accounting
5.1. Corporation of Companies
5.2. Capital transactions
5.3. Operations with reserves
5.4. Application of results
5.5. Carried Forward Results
6. End-of-year operations
6.1. Accruals and deferreds
6.2. Adjustments to fair value
6.3. Oddities
6.4. Contingent Provisions and Liabilities
7. Financial Statements
7.1. Balance Sheet
7.2. Income Statement
7.3. Map of changes in equity
7.4. Cash flow statement
7.5. Annex to the Balance Sheet.
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