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Ano Letivo: 2017/18

Bachelor's Degree in Gestão de Empresas

Financial Accounting II

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Publication in the Diário da República: RCC 01/04/2011 [DR.7678/2011 26.05.2011]

6 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
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.

Bibliography
- Costa, C. e Alves, G. (2014). Contabilidade Financeira. Lisboa: Rei dos Livros
- Rodrigues, J. (2015). SNC - Sistema de Normalização Contabilística. Porto: Porto Editora
- 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

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

Software used in class
Not applicable.

 

 

 


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