Subject: Accounting II

Scientific Area:



80 Hours

Number of ECTS:




Overall objectives:

1 - Presentation, analysis and discussion of the themes: equity, income, financial statements (FS), corporate groups and consolidation;
2 - Presentation, analysis and discussion of measurement basis and the issue of deferred taxes;
3 - Approach to the accounting treatment of mergers, absorption and corporate divisions.


1 - Part I - Individual Accounts 1 -­ Class 5: Capital, reserves, retained earnings 1.1 ­- Legal (shareholders) equity 1.2 ­- Treasury stock 1.3 ­- Other equity instruments 1.4 ­- Share premium 1.5 ­- Reserves 1.6 ­- Retained earnings 1.7 ­- Adjustments on financial assets 1.8 ­- Surplus on revaluation of tangible and intangible assets 1.9 -­ Other changes on equity. 1.10 - Financial statements
2 - Part II - Consolidated accounts (basic definitions; methods and processes of consolidation account).
3 - Part III - Mergers, Takeovers and Split­ups.


N/A , Sistema de Normalização Contabilística (SNC). , N/A
Rodrigues, A. M., Carvalho, C., Cravo ,  Contabilidade Financeira ? Sua Aplicação , Almedina
Borges, A., Rodrigues, A. & Rodrigues, A 2010 , Elementos de Contabilidade Geral , Áreas Editora
Azevedo, J. , Práticas de Consolidação de Contas , Áreas Editora
Lopes, C. , Consolidação de contas e fusões & aquisições , Rei dos Livros
Baptista da Costa, C. & Correia Alves , Contabilidade Financeira , Rei dos Livros

Assesssment methods and criteria:

Classification Type: Quantitativa (0-20)

Evaluation Methodology:
After the theoretical presentation made by the teacher, students should analyse the accounting operations described and correctly register them in the accounting records, as well as construct the individual FS and the consolidated FS (in the case of corporate groups). In students' evaluation they will have to apply the knowledge acquired in the classroom by correctly register the accounting operations presented in the accounting record and construct the FS, in practical works in group, as well as by individual written frequencies/exam. Evaluation: normal period: 2 frequencies (with the same weighting) the 1st midterm with a minimum grade of 7.5 values and the 2nd midterm with a minimum grade of 6. Work groups will be considered throughout the semester, as well as the participation and student conduct. Reassessment period: final exame with waited score of 60% and 40% achieved during the semestre with thw working groups.