General Accounting II

Health Care Services Management
5 ECTS; 1º Ano, 2º Semestre, 30,0 T + 45,0 PL

Lecturer
- José Manuel Lopes Farinha

Prerequisites
Not applicable.

Objectives
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;

Program
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
Two types of evaluation:
1. Continuous assessment: Only for students to ensure a minimum attendance of 65%.
2. Non-continuous assessment - Exam and Examination of Appeal.

Bibliography
- Rodrigues, J. (2016). SNS - Sistema de Normalização Contabilística. Porto: Porto Editora
- Alves, G. e Costa, C. (2014). Contabilidade Financeira. Lisboa: Rei dos Livros
- Rodrigues, R. e Rodrigues, A. e Borges, A. (2014). Elementos de Contabilidade Geral. Lisboa: Áreas Editor
- Ferrão, M. e Borges, A. (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.