2023
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
OBJECTIVES:
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).
SKILLS:
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.
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).
SKILLS:
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
The income tax IR and Changes in Equity
II. Other operations of Investment and Financing
III. Compulsory Financial Statements
IV. Dissolution and Liquidation, Merger and Division of Corporations
II. Other operations of Investment and Financing
III. Compulsory Financial Statements
IV. Dissolution and Liquidation, Merger and Division of Corporations
Teaching Methods
Four hours weekly, theoretical and practical, are taught;
- In the classes will be exposed the concepts and theoretical foundations and solved a set of exercises;
- The schedule of the tutorials will be used to clarify questions, guidance on self-learning and deepening of themes that are relevant to students;
- Is used the Moodle platform to provide all documentation relating to the course;
The student has the option between two evaluation schemes:
- System of continuous assessment which involves carrying out a group test (the group must be composed with at least three students and a maximum of four students) in the classroom, with a weighting of 40% of the final mark and a single frequency, with a weighting of 60% in note end.
- Scheme of examination in which the student performs a single assessment test with a weighting of 100%.
- In the classes will be exposed the concepts and theoretical foundations and solved a set of exercises;
- The schedule of the tutorials will be used to clarify questions, guidance on self-learning and deepening of themes that are relevant to students;
- Is used the Moodle platform to provide all documentation relating to the course;
The student has the option between two evaluation schemes:
- System of continuous assessment which involves carrying out a group test (the group must be composed with at least three students and a maximum of four students) in the classroom, with a weighting of 40% of the final mark and a single frequency, with a weighting of 60% in note end.
- Scheme of examination in which the student performs a single assessment test with a weighting of 100%.
Teaching Staff
- Ana Fialho Silva [responsible]
- José Fernando Pereira Biléu Ventura
