Contabilidade Financeira II

Knowledge acquired in previous Financial Accounting curricular units.

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.

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.

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

NAO

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. (2021). Sistema de normalização contabilística: SNC explicado (8.ª ed.). Porto Editora.

Silva, E., Anjos, P. & Silva, T. (2015). O novo SNC. Vida Económica.