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Universidade Lusófona do Porto

Accounting Principles


Provide the students 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.


Tourism and Tourism Business Management

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. Purchase and sale: documents 2. Accounting concept and divisions 3. SNC: Accounting Reference

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: Class 3- 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. The purpose is to provide students with the necessary skills for the challenges they face and to increase their empowerment and autonomy.


Rodrigues, Ana Maria. SNC - Sistema de Normalização Contabilística. Almedina, 2018.

Rodrigues, João. SNC Explicado, Porto Editora, 2012. SISTEMA DE NORMALIZAÇÃO CONTABILÍSTICA, disponível em

Borges, A.; Rodrigues, A., Rodrigues, J. e Rodrigues, R.. As Novas Demonstrações Financeiras de Acordo com as Normas Internacionais de Contabilidade. Lisboa: Áreas Editora, 2007.

Rodrigues, João. Adopção em Portugal das Normas Internacionais de Relato Financeiro, Áreas Editora, 2005.

Rodrigues, L. e Guerreiro, M.. A Convergência de Portugal com as Normas Internacionais de Contabilidade. Publisher Team, 2004.

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