Class Financial Accounting II

The Accounting II course unit follows on from the "Accounting I" course unit, with the main objective of providing students with the necessary knowledge to understand the content of the main financial statements, prepared according to national accounting standards, and the process of disclosure to different users. It also intends to provide a broad perspective of accounting, as the main information system for companies and other institutions and support for decision making.

Not applicable

1. Income Tax 3. Class 4 - Investments 4. Class 5 - Capital, Reserves and Retained Earnings 5. End of Year Operations

The presence in theoretic-practical classes is essentially based on the program contents exposure and on cases resolution. The theoretical expositions will, whenever possible, be emphasized in order to stimulate students interest and search. The same criteria will be adopt on the selection of problems to solve. At the beginning of each module, the students will be given a specific bibliography and a cases compilation for each one. Examples for individual or group resolution will be distributed being latter assumed as presentation subject on the classroom. The Assessment is Continuous or Final. The continuous assessment considers two tests and assiduity/participation on practical cases. Weighting: (1) Assessment tests during the class period, 40% + 40%; (2) Assiduity / participation on practical cases, 20%

Borges, A. (2021) Elementos de Contabilidade Geral (27a ed.), Lisboa, Áreas Editora Lopes, Ilídio Tomás (2017). Contabilidade Financeira, (2a ed.), Lisboa, Escolar Editora Nabais, C.; Nabais, F. (2021). Prática Contabilística, (7a ed.), Lisboa, Lidel - Edições Técnicas, Lda. Rodrigues, J. (2021). Sistema de Normalização Contabilística SNC Explicado, (8.a ed.), Porto Editora