Contabilidade Financeira II

Auditoria e Fiscalidade
6 ECTS; 1º Ano, 2º Semestre, 30,0 T + 45,0 PL

- José Manuel Lopes Farinha

Not applicable.

1- To understand the concepts and techniques of accounting records relating to transactions in classes 3, 4,5,6 and 7;
2- Be aware of the impact of specific operations in the dissemination of information,
3- Interpret the specific outputs for each transaction;

I - General operations
II ? Operations on investment cycles
1. Tangible fixed assets;
2. Intangible assets;
3. Investment properties;
4. Financial investments;
5. Non-current assets held for sale
III ? Funding cycle operations
IV ? Income calculation
V ? Financial Statements

Evaluation Methodology
Assessment: Frequency, Test and Resource exams.
1. Frequency - Only for students to ensure a minimum attendance of 65%.
2. They will get approval students with final mark less than 9.5.

- Rodrigues, J. (2015). SNC - Sistema de Normalização Contabilística. Porto: Porto Editora
- Costa, C. e Alves, G. (2014). Contabilidade Financeira. Lisboa: Rei dos Livros
- Borges, A. e Rodrigues, A. e Rodrigues, R. (2014). Elementos de Contabilidade Geral. Lisboa: Áreas Editor
- Borges, A. e Ferrão, M. (2012). Manual de Casos Práticos. Lisboa: Áreas Editor

Method of interaction
Lectures making use of audiovisual resources. Pedagogic simulation is also used.

Software used in class
Not applicable.