Base Knowledge
Knowledge acquired in previous Financial Accounting curricular units.
Teaching Methodologies
On this curricular unit are used the following teaching methods:
1) Oral methods (to speak), using several pedagogic resources: expose, explain and speak;
2) Intuitive methods (to show), using several pedagogic resources: demonstrate, audiovisual and written texts;
3) Active methods (to do), using several pedagogic resources: individual and group work.
Learning Results
The purpose is that in the end of the curricular unit each student can be able to do the following:
a) Identify situations of revaluation or lost of impairment concerning fixed assets and to be able to recognize them;
b) Identify situations which imply the acknowledgement of financial investments and investment properties and also to recognize them;
c) Identify, to measure and recognize building contracts;
d) Prodeed to the accounting treatment of bond loans;
e) Proceed to the accounting treatment of settlement and dissolution of entities.
Program
1. Surplus of fixed assets revaluation
2. Impairment of fixed assets
3. Financial investments
4. Investment properties
5. Building contracts
6. Bond loans
7. Entities settlement and dissolution
Curricular Unit Teachers
Paula Cristina Mendes dos Santos CoelhoGrading Methods
1. The approval in this curricular unit can be obtained by two processes:
a) Periodic evaluation, consisting of three tests:
(1) The first, will be carried out on a date to be agreed, and will have a weighting of 35% in the final grade;
(2) The second, will be carried out on a date to be agreed, and will have a weighting of 35% in the final grade;
(3) The third will be carried out on the date set for that purpose in the exam map for the 2nd semester of the current school year, to be published by the competent body, and will have a weighting of 30% in the final grade.
(4) the first and the second test focus on the contents taught until the week preceding its realization;
(5) For approval, the weighting of the three tests must result in a minimum score of 9,5 values and no minimum score is required in any test.
b) Evaluation by exam, which consists of an exam on the entire program of the curricular unit, to be carried out in periods: (1) normal, (2) appeal, (3) special or (4) others, which may to be defined by legally and statutory competent bodies, with a minimum classification of 9,5 values for approval.
2. All referred classifications are reported on a scale from zero (0) to twenty (20) values.
3. Omissions and doubts regarding interpretation will be resolved in accordance with the Academic Regulation of the 1st Cycle of Studies of Escola Superior de Tecnologia e Gestão de Oliveira do Hospital and / or in accordance with the Academic Regulation of the 1st Cycle of Studies of Instituto Politécnico de Coimbra, both in their current wording.
Internship(s)
NAO
Bibliography
Borges, A., Rodrigues, A., Rodrigues, R. & Rodrigues, J. (2021). Elementos de contabilidade geral (27.ª ed.). Áreas Editora.
Costa, B., & Alves, G. (2021). Contabilidade financeira (10.ª ed.). Rei dos Livros.
Gomes, J. & Pires, J. (2015). SNC – Sistema de normalização contabilística: Teoria e prática (5.ª ed.). Vida Económica.
Gonçalves, C., Fernandes, S., Rodrigo, J. & Santos, D. (2020). Contabilidade financeira explicada: Manual prático (4.ª ed.). Vida Económica.
Kaizeler, C., Cascais, D. & Farinha, J. (2017). Novo SNC – Todas as normas em casos práticos. Objectiva.
Lourenço, I., Morais, A. & Lopes. A. (2020). Fundamentos de contabilidade financeira – Teoria e casos (3.ª ed.). Edições Sílabo.
Martins, C. & Silva, E. (2014). Classe 4 – Investimentos: Abordagem contabilística fiscal e auditoria. Vida Económica.
Rodrigues, J. (2024). Sistema de normalização contabilística: SNC explicado (9.ª ed.). Porto Editora.
Silva, E., Anjos, P. & Silva, T. (2015). O novo SNC. Vida Económica.