Cursos / 1º Ciclo / Faculty of Economy and Business Management :: Business Management

COMPLEMENTOS DE CONTABILIDADE FINANCEIRA - 2018/2019

1º curricular year
Semestralidade: 2nd semester
ECTS: 6

Teachers

Leading Teacher: Prof. Doutor António Anjos
Assistant Professor: Prof. Doutor António Anjos

Class type and School hours

Orientação Tutorial : 1 Horas
Teórico-prática : 2 Horas

Teaching Language

Portuguese

Main Aims/Objectives

Applying the methodological and conceptual tools acquired in the Course of Financial Accounting in order to deepen the knowledge production and dissemination of accounting information which appear necessary for the reasoning of the economic and financial decisions in business entities

Specific Aims/Objectives

Normative and dogmatic framework of the operations of the investment cycle and the funding cycle; Focus on doctrinal and legal issues underlying the calculation of net income; Preparation and understanding of the financial statements synthesis.

Skills to be acquired

It is intended that at the end of this course the student is thoroughly familiar with the accounting method, with the legal framework and able to proceed with the preparation, presentation and interpretation of financial statements.

Teaching Procedures

Education shall be provided in a mixture of lecture sessions and monitoring tutorial sessions. In the first, the theoretical concepts will be exposed to serve as a tool for case studies and activities to be carried on Mondays.

Programme

I. THE STUDY KEY INVESTMENT CYCLE OF OPERATIONS
I.1 Investments
II.1.1 Tangible Fixed Assets (IAS 7): Concepts; Recognition and measurement: initial and subsequent; accepted models: revaluation versus cost; Methods of depreciation of assets; Derecognition: disposals and write-offs; impairment; Grants related to assets; Disclosures.
I.1.2Activos Intangible assets (IFRS 6): Concepts; Recognition and initial and subsequent measurement; accepted models: revaluation versus cost; Issue of life and its consequences; impairment; Derecognition: disposals and write-offs; Disclosures.
I.1.3 Investment Properties (IAS 11): Concepts; Recognition and initial and subsequent measurement; Transfers and sales; impairment; disclosures;
I.1.4 Non-current assets held for sale (IFRS 8): Concepts; Classification of non-current assets held for sale; Recognition and Measurement; disclosures

II STUDY TO MAJOR FUNDING CYCLE OF OPERATIONS:
II.1 Equity versus capital;
II.1.1 Equity; Share capital; Investments: quotas and actions; Subscription and paid-up capital; Reservations; Actions / own shares; supplementary capital and supplementary capital.
II.1.2 Capital others; Some cases: Bank Loans; Bond loans; finance lease and operating lease (IFRS 9); Recognition of interest; Refund.

III. CLEARANCE OF INCOME:
concepts; Releases of regulation and the tabulation of results; Accounting policies, changes in accounting estimates and errors (IAS 4); Events after the balance sheet date (IAS 24); Clearance and accounting for income tax.

IV. FINANCIAL STATEMENTS
The Balance; Income Statements: by nature and by functions; The Cash Flow Statement; The notes.

Evaluation Type

Continuous assessment will be implemented according to the RGAC in force.

Teaching Resources

Students will have the support to the work of this course the monographic resources and journals available in the Library, the study elements provided by the teacher.

Sustainability Objectives

Keywords

Financial statements
investments
equity

Main Bibliography

Complementary Bibliography