| Code |
12082
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| Year |
1
|
| Semester |
S2
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| ECTS Credits |
6
|
| Workload |
TP(60H)
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| Scientific area |
Accounting
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|
Entry requirements |
not applicable > not applicable
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|
Mode of delivery |
Presential, theoretical-practical.
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|
Work placements |
Does not apply.
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|
Learning outcomes |
The objective of Financial Accounting II is to extend the contents approached in Financial Accounting I. Thus, at the final of this course unit the student must be able:
1. To work with the main accounting operations related to the investment cycle;
2. To work with the main accounting operations related to the financial cycle;
3. To do the main final period operations;
4. To know the main contents of the financial statements;
5. To know the professional requirements and the ethic deontological rules of Certified Public Accountants.
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Syllabus |
1. Tangible fixed assets
2. Financial investments
3. Intangible assets
4. Capital and external financial operations
5. Final Period Operations
6. Professional requirements and ethic deontological rules of certified public accountants
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Main Bibliography |
Rodrigues, João (2017). SNC - Sistema de Normalização Contabilística Explicado. Porto Editora, 6.ª Edição, ISBN: 978-972-0-01960-8. (Explicado).
BORGES, António, RODRIGUES, Azevedo, RODRIGUES, Rogério (2014). Elementos de Contabilidade Geral. Áreas Editora, 26.ª Edição, Áreas Editores.
Harrison, W.; Horngren, C. H.; Thomas, B. and Suwardy, T. (2014). Financial Accounting – International Financial Reporting Standards. 9th Edition, Prentice Hall, ISBN-10: 0273777807 • ISBN-13: 9780273777809.
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Teaching Methodologies and Assessment Criteria |
The classes of this unit ate theoretical and practical. As a rule, the presentation of theoretical concepts is followed by practical cases in order to demonstrate its application within specific organizational contexts. In order to achieve greater learning success within each of the contents there is a departure from a single case study to more complex case studies. During classes, there is an attempt to evolve all the students in the discussion of each case study in order to stimulate critical analysis of the practical and theoretical implications of each case.
The assessment of this course is based on two exams, each one valued with 50%.
To be admitted to the exam the student needs to obtain a grade higher than 6 points.
Classifications higher than 16 are subject to an oral examination.
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Language |
Portuguese. Tutorial support is available in English.
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