Discipline details

Course details

Recommended Prior Knowledge

-
Objectives

The Curricular Unit aims to:
- Deepen the study of some SNC classes and accounts.
- Understand the basis for presenting Financial Statements (BADF).
- Understand the problems of treasury operations.
- Explain the framing of bond loans in third-party financing.
- Understand the issues of tangible fixed assets, intangible assets and financial investments.
- Understand the issue of impairment asset.
- Carry out accounting records in accordance with applicable legislation.
- Prepare the Income Statement and Balance Sheet in accordance with applicable legislation.
- Relate the topics involved with the Annex.
Teaching Methods

The teaching methodologies of this Curricular Unit emphasize the process of constructing knowledge about specific accounting situations of life in companies issues and its treatment as a way to develop the analytical capabilities of the student and provide a deeper study of the same. Theoretical-practical classes have an expository nature, illustrated, whenever possible, with examples of the application of theoretical concepts. Furthermore, whenever justified, the debate will be raised as a way to exercise the analytical mind of students. In turn, the practical component focuses on the preparation of practical exercises, related to the syllabus of the Curricular Unit, as a way of promoting processes of understanding, analysis and demonstration of accounting records, in accordance with applicable legislation.
Internship(s)

Não
Syllabus

1. TREASURY OPERATIONS
2. OTHER FINANCING OPERATIONS
3. ACCRUALS AND DEFERRED
4. INVESTMENTS IN TANGIBLE FIXED ASSETS
5. INVESTMENTS IN INTANGIBLE ASSETS
6. FINANCIAL INVESTMENTS
7. IMPAIRMENT ASSET
8. END OF YEAR WORK
Content Explanation

The programmatic contents fit into the objectives of the Curricular Unit, as they allow students to deepen the study of some classes and accounts of the Accounting Standardization System (SNC), learn about some specific Accounting situations, and understand their importance for the exercise of their profession. Both the acquisition of the basic concepts, as well as the theoretical and practical framework, will be done in accordance with the SNC, through the analysis of Financial Reporting Accounting Standards (NCRF), specific to the accounting situations to be analyzed and deepened. In order for students to identify and understand the importance of certain specific Accounting situations, as well as carry out their accounting treatment, it is important to approach the previously mentioned syllabus.
Methodology Explanation

Theoretical-practical classes using the expository method, to introduce theoretical concepts and the participatory method for reflection on the content, as well as the use of demonstrative/interrogative methods to solve exercises.
Responsible Lecturer(s)

Susana Maria Teixeira da Silva - 2.º Semester
Bibliography

Almeida, R., Almeida, M. C., Dias, A. I., Albuquerque, F., Carvalho, F. e Pinheiro, P. (2021), SNC, Casos práticos e Exercícios resolvidos, 4.ª edição, Lisboa, ATF – Edições Técnicas.
Borges, A., Rodrigues, A. e Rodrigues, R. (2021). Elementos de Contabilidade Geral (27.ª ed.). Lisboa: Áreas Editora.
Cervera, O. M., González, G. Á. e Romano, A. J. (2021), Contabilidad Financiera, 4.ª edición, Centro de Estudios Financieros.
Horngren, C., Sundem, G., Elliot, J. e Philbrick, D. (2013), Introduction to Financial Accounting, 11th Edition, Prentice-Hall International.
Rodrigues, J. (2021), SNC - Sistema de Normalização Contabilística – Explicado, 8.ª edição, Lisboa: Porto Editora.
Silva, S., Aleixo, C., Fernandes, S., Picaró, C., Leote, F., Godinho, T., Costa, P. (2023), Caderno de Exercícios de Contabilidade Financeira II, ESCE/IPS.
Silva, S., e Aleixo, C. (2023), Sebenta Prática de Contabilidade Financeira II, ESCE/IPS.