Accounting and Financial Analysis (261224)

Learning Outcomes

Understand the importance of accounting as a management tool, to know the organization and the functioning of the accounting system and learn to interpret the main financial statements.

Study Program

Accountancy as a Management Instrument (the role of Accountancy in corporate organizations; economic activity and Accountancy; Accountancy divisions)
Fundamental principles and concepts of Accountancy
Accounts and their movements (notion, constituent parts, essential requisites, account classification and characterization; accounting register method)
Portugal's Accounting Normalization System (conceptual structure, account code, accounting and financial report norms, financial statements models)
The Annual Report
The financial function: its features
The role of financial analysis



Borges, António (2010); Azevedo Rodrigues e Rogério Rodrigues, Elementos de Contabilidade Geral, Áreas Editora, 25ª Edição.
Rodrigues, João (2010), SNC – Sistema de Normalização Contabilística Explicado. Porto Editora.
Sistema de Normalização Contabilística (2010). Porto Editora.