Learning Results
The curricular unit aims:
(1)develop knowledge introduced in the curricular unit of Financial Accounting I, for the first Semester of the
academic year, including the accounting treatment of a set of operations relating to current and non-current
assets of the business and show their specificities, requiring a greater knowledge of the fundamentals of
financial accounting.
(2)the focusing on the Financial Statements can understand its construction and the Basic Assumptions and
the General Accepted Accounting Principles, and the “true and Fairview”, the financial position, financial, and
changes resulting from the operation of an exercise.
(3)Prioritized the treatment associated with the theoretical issues, not to mention the legal and tax issues that
are associated with the syllabus
Program
1 – TANGIBLE FIXED ASSETS 1
2 – INTANGIBLE ASSETS
3 – CURRENT INVESTMENT
4 – INCOME TAXES
5 – PERIODIZATION OF FINANCIAL INFORMATION
6 – EMPLOYMENT BENEFITS
7- DEBT TITULATION
8 – END OFYEAROPERATIONS
9 PREPARATIONOF FINANCIAL STATEMENTS
10 – PRESENTATIONOF FINANCIAL STATEMENTS
Internship(s)
NAO
Bibliography
Borges, A.; Rodrigues, A.; Rodrigues, R. (2010). Elementos da Contabilidade Geral. Lisboa: Áreas Editora (25.ª
edição). ISBN: 9789898058416.
Gomes, J.; Pires, J. (2010). Sistema de Normalização Contabilística – Teoria e Prática. Lisboa: Grupo Editorial
Vida Económica (3.ª edição). ISBN: 9789727883585.
Rodrigues, J. (2011). Sistema de Normalização Contabilística: Explicado. Porto: Porto Editora (2.ª edição).
ISBN: 9789720016560