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Financial Accounting II

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.