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Universidade Lusófona do Porto

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.


Human Resources Management and Development

Level of Qualification|Semesters|ECTS

| Semestral | 5

Year | Type of course unit | Language

1 |Mandatory |Português



Recommended complementary curricular units

Not appliyed.

Professional Internship



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


At the competency level, the student should acquire sound knowledge on issues related to the impacts of operations on the equity situation, the preparation and interpretation of the main financial statements, as well as the analysis and recording of the most common equity facts.

Teaching methodologies and assessment

All classes have a theoretical and practical character in order to allow an immediate application of the concepts and contents exposed. During the semester work themes are distributed for exposition and discussion in class, encouraging student participation and regular monitoring of subjects. Case studies will be presented for analysis, study and discussion. The evaluation is carried out taking into account the assessment regulation - Regulamento Geral de Avaliação da Universidade Lusófona do Porto.


Pedagogical innovation practices:

Pedagogical practices will be supported by Information and Communication Technologies. Learning based on interactivity will be privileged, promoting discussion forums, and problem solving. Students, guided by the teacher, must identify problems and plan and carry out resolution paths. 






Office Hours

Nome do docente  

Horário de atendimento


César Ferreira

 Terça Feira 16:30 às 17:30