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Financial Accounting II

Code 13991
Year 1
Semester S2
ECTS Credits 6
Workload TP(60H)
Scientific area Accounting
Entry requirements W.A.
Mode of delivery Face-to-face.
Learning outcomes General objective:

Understand the importance of accounting as an information system in the decision making process of companies.

Specific objectives:

• Understand the main operations related to the investment cycle (non-financial and financial) and financing (outsiders and own) of companies and their accounting framework.
• Understand the concepts, criteria and accounting principles embodied in the Accounting Standardization System (SNC).
• Know how to organize and handle accounting information and present the main financial statements.
Syllabus 1. Main operations of the non-financial investment cycle
1.1. Tangible fixed assets
1.2. Investment properties
1.3. Intangible assets

2. Main operations of the financial investment cycle and the financing cycle
2.1. Short-term financial investments
2.2. Medium / long-term financial investments
2.3. Other financing
2.4. Own financing
Main Bibliography
• Discipline notes book
• SNC - Sistema de normalização contabilística.
• Borges, António; Rodrigues, Azevedo; Rodrigues, Rogério; Elementos de contabilidade geral; Áreas Editora.
• Rodrigues, João; Sistema de Normalização Contabilística Explicado, Porto Editora.
• Borges, António; Gamelas, Emanuel; Ferreira, Pedro António; Martins, Manuela, Magro, Nuno; Rodrigues, José Pinhão; SNC - Sistema de Normalização Contabilística - Casos Práticos; Áreas Editora.
• Pires, Jorge; Gomes, João; SNC - Sistema de Normalização Contabilística - Teoria e Prática; Vida Económica.
• Nabais, Carlos; Nabais, Francisco; Prática Contabilística; Lidel - Edições Técnicas.
• Costa, Carlos Batista da; Alves, Gabriel Correia; Contabilidade Financeira; Rei dos Livros.
• Silva, F.V. Gonçalves e Pereira, J.M. Esteves; Contabilidade das Sociedades; Plátano Editora.

Teaching Methodologies and Assessment Criteria 1. Realization of two tests
2. The Learning Note (NA) will be derived from the simple arithmetic mean of the classifications of the two tests
3. Students pass in the discipline by frequency if they obtain a NA of 10 or higher.
4. Students who have obtained a NA between 1 and 9 points (including both), are admitted to the final exam, without prejudice to the one mentioned in point 7.
5. Final classifications (by frequency or by examination) of more than 16 values may be defended in an oral test.
6. For first-time students, attendance is monitored through an individual registration made in the classroom and if the student exceeds 5 absences will be disapproved and not admitted to the final exam.
Language Portuguese. Tutorial support is available in English.
Last updated on: 2020-06-23

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