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Financial Accounting II

Code 13991
Year 1
Semester S2
ECTS Credits 6
Workload TP(60H)
Scientific area Accounting
Entry requirements N.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.

Language Portuguese. Tutorial support is available in English.
Last updated on: 2024-06-12

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