Class Accounting Principles

Provide the students of the Human Resources Management and Development course with sufficient scientific knowledge in the area of Accounting. The curricular unit promotes the technical skills necessary for the correct mastery and handling of the Accounting Standardization System, accounting terminology and assumptions, the characteristics of financial information and the fundamental elements of accounting.

Not applicable

Module 1: Generic theoretical foundations  1.1. Purchase and sale: documents  1.2. Accounting concept and divisions  1.3. SNC: Accounting  Reference 1.4. The accrual accounting and cash basis accounting   Module 2: Introduction to accounting and main financial statments 1. Accounting and accounts 2. Balance Sheet  3. Statement of Income by Nature Module 3: VAT and Transactions  1. VAT - Introduction  3. Inventory acquisition 4. Sales of inventory  5. Operations subject to VAT regularization  Module 4: Inventories and Biological Assets  Module 5. Processing of salaries and payroll

During the semester we will use digital tools with practical applications for the study of the curriculum unit

SISTEMA DE NORMALIZAÇÃO CONTABILÍSTICA, disponível em http://www.cnc.minfinancas.pt/sitecnc_divulg_SNC.htm