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Financial Accounting II

Code 12082
Year 1
Semester S2
ECTS Credits 6
Workload TP(60H)
Scientific area Accounting
Entry requirements not applicable > not applicable
Mode of delivery Presential, theoretical-practical.
Work placements Does not apply.
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.

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

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.

Language Portuguese. Tutorial support is available in English.
Last updated on: 2021-06-15

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