Cursos / 1º Ciclo / Faculty of Economy and Business Management :: Economics

Versao Portuguesa


1º curricular year
Semestralidade: 2nd semester


Leading Teacher: Prof. Doutor António Anjos
Assistant Professor: Prof. Doutor António Anjos

Class type and School hours

Orientação Tutorial : 1 Horas
Teórico-prática : 2 Horas

Main Aims/Objectives

To study the nature, scope and purpose of financial accounting as a business information system.
Provide the theoretical and practical knowledge necessary to understand the conceptual structure of accounting and accounting method.
Analysis of accounting standardization in Portugal.

Specific Aims/Objectives

Contention of conceptual structure and accounting method.
Seizure of the normative structure of the SNC (Accounting Standardization System).
Treatment of current and end-of-period operations.
Preparation of the financial statements.

Skills to be acquired

At the end of the course students should be able to:
- understand the fundamental accounting concepts;
- know and use accounting terminology;
- know the accounting method;
- know the Accounting Standardization System (SNC);
- to know, understand and apply the accounting of current operations, the calculation of results and preparation of the balance sheet and income statement; and
- Know and understand the financial report.

Teaching Procedures

Exhibition classes
Case Studies
Use of the Lusiada University e-learning platform


1. Economic activity and accounting
1.1. The company and the economic circuit
1.2. Accounting as an Information System
1.3. Concept, Object and Divisions of Accounting

2. Fundamental Concepts
2.1. The patrimony
2.2. The account
2.3. The inventory
2.4. The balance
2.5. Accounting method
2.5.1. Patrimonial facts and their classification
2.5.2. The rules for moving accounts
2.5.3. The recording of the assets in the journal and in the
2.5.4. The balance sheet
2.5.5. The financial statements

2.6. Accounting and computer science

3. Accounting Normalization
3.1. Concept, purpose, advantages and disadvantages
3.2. Accounting Normalization in Portugal
3.3. The Accounting Standardization System (SNC)
3.3.1. SNC legal framework
3.3.2. Analysis of the structure and content of the SNC
3.3.3. Conceptual structure of the accounting standardization system

4. Study of accounts - Current operations
4.1. Class 1 - Net financial means
4.2. Class 2 - Accounts receivable and payable
4.3. Class 3 - Inventories and biological assets
4.4. Class 4 - Investments
4.5. Class 5 - Capital, Reserves and Retained Earnings
4.6. Class 6 - Expenses
4.7. Class 7 - Income
4.8. Class 8 - Results

5. End-of-period operations

6. Financial reporting

Evaluation Type

Continuous assessment regime: 2 evaluation tests and 1 proof of attendance at the end of the semester
Frequency regime: a frequency test at the end of the semester
Final written exam

Teaching Resources

Provision of supporting texts on the Lusiada e-learning platform


Accounting Method
Accounting Normalization System
Current accounting operations
End-of-period accounting operations
Financial reporting

Main Bibliography

Author Borges, António; Ferrão, Martins
Title Manual de casos práticos – Casos práticos de conta
Edition 10ª ed.
Place Lisboa
Editor Áreas Editora.
Year 2012
Author Borges, António; Ferrão, Martins
Title Elementos de contabilidade geral.
Edition 26ª ed.
Place Lisboa
Editor Áreas editora.
Year 2014
Author Gomes, J. M. R. e Pires, J. M. R.
Title SNC – teoria e prática.
Edition 5ª ed.
Place Porto
Editor VidaEconómica
Year 2015

Complementary Bibliography

Author Porto Editora
Title SNC – Sistema de Normalização Contabilística
Edition 6ª ed.
Place Porto
Editor Porto Editora
Year 2017
Author Rodrigues, Ana Maria; Carvalho, Carla; Cravo, Domi
Title Contabilidade Financeira: Sua aplicação
Edition 1ª ed.
Place Coimbra
Editor Almedina
Year 2011