Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
15 ECTS; 3º Ano, 2º Semestre, 180,0 TP , Cód. 905630.
Lecturer
- Carlos Fernando Calhau Trigacheiro (1)(2)
- Daniel Ferreira de Oliveira (2)
- Arlindo José Bernardo Dinis (2)
- Carla Maria Freitas dos Santos Joaquim (2)
- Edgar Ferreira Enes (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
No prerequisites are required but good foundations of accounting and taxation would be helpful.
Objectives
At the end of the course the students should have a practical overview of the profession of chartered accountant, particularly accounting and tax matters.
They should also familiarise themselves with the code of ethics for the profession through simulation.
Program
1. Aims of the Entrepreneurial Simulation
2. Create a business activity
3. Simulate situations that enable the record of transactions and compliance with legal obligations over a full financial year
4. Preparation and analysis of financial statements
5. Accountability to the shareholders
6. Obligations under the Code of the commercial register
7. Tax compliance
Evaluation Methodology
Assessment is continuous throughout the semester with several assessment tasks.
Students who do not attend to the required number of classes or who do not obtain a pass must sit a practical examination.
Bibliography
- Araújo, D. e Cardoso, P. e Novais, J. (2013). Manual de Prestação de Contas nas Sociedades Comerciais. Lisboa: Vida Económica
- Baptista da Costa, C. e Correia Alves, G. (2014). Contabilidade Financeira. Lisboa: Rei dos Livros
- Social, S. (0). Obrigações perante a Segurança Social. Acedido em 4 de fevereiro de 2018 em www.seg-social.pt
- Tributária e Aduaneira, A. (0). Informação Fiscal. Acedido em 4 de fevereiro de 2018 em https://www.portaldasfinancas.gov.pt
Teaching Method
Classes are mainly practical and oriented to the development of commercial activity and the corresponding accounting and tax processing.
There are also some theoretical sessions to review and refresh the skills acquired in other modules.
Software used in class
