Subject: Accounting I

Scientific Area:



80 Hours

Number of ECTS:




Overall objectives:

1 - The curricular unit of Accounting I has as its main goal to provide students with knowledge that will enable them to understand the Accounting as an important information system tool for decision making, both internally and externally.
2 - It will provide students with an adequate theoretical and practical support that enables the development of further studies in this area of knowledge.
3 - It is also intended that students develop their skills in the interpretation and preparation of financial statements and financial disclosure, knowing the international and national process of accounting standards, especially the balance sheet and the income statements, and understand the accounting recording process and the accounting cycle, including closing accounts operations.


1 - Accounting: concepts and principles.
2 - Accounting?s harmonization and standardization process.
3 - Financial statements: balance sheet; income statement; other financial statements.
4 - Methods and recording process.
5 - Accounting cycle and the closing accounts operations.


Borges, A., Rodrigues, A., Rodrigues, R , Elementos de Contabilidade Geral , Áreas Editora
N/A , Sistema de Normalização Contabilística (SNC). , N/A
Borges, A., Rodrigues, A. & Rodrigues , Elementos de Contabilidade , Áreas Editora
Baptista da Costa, C. & Correia Alves, G. , Contabilidade Financeira ,  Rei dos Livros

Assesssment methods and criteria:

Classification Type: Quantitativa (0-20)

Evaluation Methodology:
Classes are organized in theoretical and pratical sessions. During classes are discussed and applied alternative solutions of accounting treatments to the resolution of practical cases. Regarding the evaluation process, the student will have two main evaluation moments or seasons: Normal season and/or Resource season. Two written tests (T) compose Normal season. The final grade (FG) will be calculated as follows: FG=(50%xT1)+(50%xT2) The evaluation achieved in the resource season is comprised by a single written test, which will include all the content presented throughout the semester and it will to be held at the end of the semester, during the period reserved to final examination. Absences are not be marked in the curricular unit of Accounting I, although students? presence and participation are highly recommended.