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IPLUSO 18158

Financial Accounting II

Accounting and Management
  • ApresentaçãoPresentation
    This curricular unit aims to provide students with fundamental and solid knowledge about financial accounting, namely about the classification, recording, correction and analysis of the company's financial information, as well as the preparation of financial statements and their analysis based on economic and financial indicators for the purposes of decision-making.
  • ProgramaProgramme
    Classification and registration of asset facts in inventory and investment accounts. Deferrals, provisions and impairments; Recording estimates of expenses, income and taxes; Cash basis and accruals basis; Verification balance sheet and its correction. Rectified trial balance and final trial balance. Preparation of financial statements; Economic and financial analysis of the company.
  • ObjectivosObjectives
    Teach essential concepts and techniques of financial accounting with a view to providing students with the acquisition of knowledge for their application in solving concrete problems in practical terms at the level of financial accounting. It is also intended to provide students with a critical spirit in relation to the accounting record of simple and complex equity variations and to enable them to analyze and reasonedly discuss the problems emerging from the business dynamics that generate these same variations and their records. It is intended that students know how to record the calculation of VAT, IRS and IRC payable or receivable to/from the State.
  • BibliografiaBibliography
    Borges, A. (2014). Elementos de Contabilidade Geral (26a ed.). Lisboa: Áreas Editora; Fernandes, C., Peguinho, C., Vieira, E., Neiva, J. (2018). Análise financeira - Casos práticos (2ª Edição). Lisboa: Edições Sílabo. Fernandes, C., Peguinho, C., Vieira, E., Neiva, J. (2019). Análise financeira - Teoria e prática (5ª Edição). Lisboa: Edições Sílabo. Kaizler, A., Viana, C., Cunha, C, Nunes, C., Plácido, C., Quelhas, C., Ribeiros, D., Martins, D., Azevedo, G., Carrapiço, J., Baptista, L., Pereira, M., Guimarães, M., Tavares, N., Marques, P., Pinheiro, P., Antas, R., Alves, S., & Pontes, s. (2025). Contabilidade Financeira. Ordem dos Contabilistas Certificados. Neves, J. (2015). Análise e Relato Financeiro - Uma visão integrada de gestão (8ª Edição). Lisboa: Texto Editores. Rodrigues, J. (2016). Sistema de Normalização Contabilística SNC Explicado, (6.a ed.). Porto: Porto Editora Teixeira, N., Ribeiro, J., Santos, M. e Pardal, P. (2021). O valor e a sustentabilidade financeir. Silabo.
  • MetodologiaMethodology
    Classes are essentially practical, preceded by a small theoretical introduction to solving practical cases. General knowledge of the subject is taught with a view to a good learning of the subjects to solve the exercises on the registration of the company's assets and the calculation of taxes. At the same time, students will be provided with the analysis and discussion of more complex concrete situations in the life of companies.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não