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ASSETS AND LIABILITY MANAGEMENT 10 | Contabilidade e Finanças
10 | Accounting and Finance
Requirements
No Requirements

This course aims to convey trainees with accounting expertise, inherent to proper performance, of functions relating to accounting.

CONTENTS
OBJECTIVES
Module 1 - The Company and Financial Information
This course aims at providing trainees asset management
knowledge and liabilities. Module 2 - Heritage concept, Asset, Liabilities and Equity
- Heritage Concept
ADDRESSEES - Heritage Value
- Basic Accounting Equation
All Professionals who are involved in finance and - Definition of Active
administration, and all those interested in this subject. - Definition of passive
- Definition of Equity
Module 3 - The Balance Sheet or Statement of Financial Position
- Principle of Business Entity
- The Balance
- Operating Cycle
- Current and Non-Current Assets
- Current and non-current Liabilities
- Asset and Liability Order in Balance
- Presentation of Accounts in Balance
- Impact on Balance of Economic Transactions
- Accounting Period
- Balance of Financial Position

Module 4 - Results and Cash Flows Demos
- Financial Position to Results
- Income
INFORMATION - Expenses
Hours: 20h - Accounts Expense and Income
Time: See Training Plan - The Demonstration Cash Flows
Material Delivered: Training Support Material
Training: Attendance Required Module 5 - The Business Dynamics
Regime: Working Hours / Post-Working Hours - General journal and general ledger
- The T Account
- Double entry method
- Accounts Operation Rules
- Final Balance to Initial Balance
METHODOLOGIES - General Ledger transaction Register

Methodologies used by the trainer will be - Register of Transactions Journal
- The General Ledger
expository, demonstrative and/or active, favouring
the latter whenever possible. Module 6 - Adjustments
- Period-End Adjustments
- Depreciation
- Determining Depreciation
- Expense Recognition
- Impairment
- Recognition of Accumulated Accounts Depreciation and Accumulated
Impairments

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