2024
Financial Accounting II
Name: Financial Accounting II
Code: GES02316L
6 ECTS
Duration: 15 weeks/156 hours
Scientific Area:
Management
Teaching languages: Portuguese
Languages of tutoring support: Portuguese, English
Regime de Frequência: Presencial
Sustainable Development Goals
Learning Goals
The overall goal of this course is to deepen a set of techniques and knowledge in financial accounting that on envision as necessary to students in other courses and later in their profession. It is intended that students master the concepts, methods and techniques for preparation, development and dissemination of financial statements of the Portuguese enterprises, in accordance with the Accounting Standardisation System (CNS).
This course develops practical skills essentially. Students should be able to accounting record some non-current facts and prepare some financial statements such as the Statement of cash flows, Changes in equity and Annex to the Balance Sheet and Income Statement. Are further developed interpersonal skills including the ability to integrate and work together.
Contents
1. Financing, Investment and Cash Flows
2. Accounting treatment and Reporting Changes in Equity
3. Accounting treatment and Reporting of Economic Performance
4. Non-Financial Reporting
2. Accounting treatment and Reporting Changes in Equity
3. Accounting treatment and Reporting of Economic Performance
4. Non-Financial Reporting
Teaching Methods
Four theoretical-practical hours are taught weekly; In classes, concepts and theoretical foundations will be exposed and some exercises will be solved.
In contact sessions, collaborative work is promoted between students in groups of 3 to 4 elements. The teacher presents the challenges to the students who analyze and solve them and at the end of the session a synthesis of the analysis and discussion is prepared.
Students use the pedagogical texts prepared by teachers, both to accompany the theoretical exposition and to analyze, discuss and solve the proposed practical exercises.
The tutorial hours will be used to clarify students doubts;
The Moodle platform will be used to provide some support material for the curricular unit.
In contact sessions, collaborative work is promoted between students in groups of 3 to 4 elements. The teacher presents the challenges to the students who analyze and solve them and at the end of the session a synthesis of the analysis and discussion is prepared.
Students use the pedagogical texts prepared by teachers, both to accompany the theoretical exposition and to analyze, discuss and solve the proposed practical exercises.
The tutorial hours will be used to clarify students doubts;
The Moodle platform will be used to provide some support material for the curricular unit.
Assessment
1. Continuous assessment regime:
- Individual test with a weight of 25% in the final grade;
- Individual test with a weight of 35% in the final grade;
- Individual test, with a weight of 40% in the final grade.
The minimum grade to remain in continuous assessment is 7 points.
2. Examination assessment system:
- The student takes a single assessment test with a weighting of 100%.
- Individual test with a weight of 25% in the final grade;
- Individual test with a weight of 35% in the final grade;
- Individual test, with a weight of 40% in the final grade.
The minimum grade to remain in continuous assessment is 7 points.
2. Examination assessment system:
- The student takes a single assessment test with a weighting of 100%.
Teaching Staff
Certificações
