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

COMPLEMENTOS DE CONTABILIDADE FINANCEIRA - 2025/2026

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

Teachers

Leading Teacher: Prof. Doutor Fernando Cardoso
Assistant Professor: Drª Inês Xavier

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

Two written points and compulsory attendance or final exam in accordance with the General System for the Assessment of Knowledge.

Programme

1. Studies of SNC accounts
Class 5 Equity; Share capital; Capital shares: quotas and shares; Capital subscription and realisation; Reserves; Own shares/quotas; Supplementary capital contributions and ancillary capital contributions.
Class 6 Expenses
Class 7 Income
Class 8 Results
Income statement
Concepts; Regularisation and income statement entries; Accounting policies, changes in accounting estimates and errors (NCRF 4); Events after the balance sheet date (NCRF 24); Income tax calculation and accounting.

2. Financial Statements
The Balance Sheet; The Income Statement: by nature and by function; The Cash Flow Statement; The Notes.

3. Introduction to the Consolidation of Accounts
The concept of consolidation
Objectives and importance of consolidation
Consolidation methods
Consolidation work and operations

Evaluation Type

Continuous assessment with one test with a ponderation of 70% and one individual work with a ponderation and compulsory or final examination according to the Knowledge Assessment of General Administration.

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

Develop the ability to assess the impact of business activities on the environment and society, and the role of managing these impacts.
To prepare future professionals capable of actively collaborating in the implementation of the Sustainable Development Goals.

Keywords

Financial statements
Equity
Consolidation of Accounts

Main Bibliography

Complementary Bibliography