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Presentation
Presentation
Financial Accounting II is inserted into the field of the scientific area of Accounting, with the purpose of presenting the essential concepts of definitions, recognition and measurement related to the main operations of the investment and financing cycle of companies, as well as end-of-year operations.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 5
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT32-4584
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
1. Property, Plant and Equipment 2. Intangible Assets 3. Investment Properties 4. Financing Operations 5. Equity 6. Provisions 7. Impairment of Assets
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Objectives
Objectives
Aknowladge some particular criteria for recognition and measurement contained in the accounting standards and interpret the respective impacts on the main financial statements, related to business decisions during the investment and financing cycle. Understand the concepts inherent in some end-of-period operations. Motivate students 'contact with companies' financial statements.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Hybrid Learning Combination of in-person and online learning experiences that give students greater control over the time, place and pace of learning.
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References
References
Libby, R., Libby, P., Short, D. (2014), Financial Accounting - Global Edition (8th Edition), EUA, McGraw-Hill. Sistema de Normalização Contabilístico (SNC) (2015).
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Office Hours
Office Hours
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Mobility
Mobility
No
