Publication in the Diário da República: Despacho n.º 9920/2021 de 12/11/2021 + Despacho n.º 2436/2023 de 17/02/2023
5 ECTS; 2º Ano, 1º Semestre, 28,0 T + 28,0 PL , Cód. 601610.
Lecturer
- José Manuel Lopes Farinha (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable
Objectives
he curricular unit aims to equip students with technical skills that enable them to:
1. Understand the importance of accounting as a source of useful information for decision-making in the administrative management of human resources; become familiar with the Portuguese Accounting Standardization System (SNC); master the concepts and techniques of recording financial transactions; and comprehend the main Financial Statements.
2. Recognize the limitations of Financial Accounting and identify the usefulness of Management Accounting.
3. Gain a general understanding of the tax system.
Program
1. Accounting
1.1. General Framework
1.1.1. Concept of Economic Entity
1.1.2. Origins of Accounting
1.1.3. Concept and Fundamentals of Accounting
1.2. Fundamental Concepts of Financial Accounting
1.3. General Considerations
1.3.1. The Role of Accounting as a Management Tool
1.3.2. Fundamental Accounting Concepts: Assets and Their Components
1.3.3. Asset-Related Transactions
1.3.4. Fundamental Accounting Equation
1.3.5. Definition, Classification, and Characterization of Accounts
1.3.6. Accounting Recording Methods
1.3.7. Types of Accounting Entries
1.4. Conceptual Framework
1.4.1. Objectives of Financial Statements
1.4.2. Assumptions Underlying the Preparation of Financial Statements
1.4.3. Definition, Recognition, and Measurement of Financial Statement Elements
1.5. Presentation and Classification of Elements in Financial Statements
1.6. Brief Analysis of Accounting Standardization in Portugal
1.7. Study of Accounts Across All Classes
1.8. Preparation of Financial Statements
2.Management Accounting
2.1. Fundamental Concepts of Management Accounting
2.2. Scope and Objectives of Management Accounting
2.3. Cost Classification and Result Calculation by Function
3.Taxation
3.1. Concept of Tax
3.2. Tax-Related Instruments
3.3. Taxation Phases
3.4. Types of Taxes
3.5. Structure of the Portuguese Tax System
Evaluation Methodology
Two assessment methods:
1. Continuous Assessment:
- Two mini-tests (20% + 20% = 40%);
- Final individual test (60%).
- Minimum grade requirements:
- An average of 7 out of 20 in the two mini-tests;
- A minimum of 7 out of 20 in the final test.
- Students will pass if they achieve a final weighted average grade equal to or greater than 9.5 out of 20.
- Grade defense is required for final grades above 18 out of 20. Failure to attend the defense will result in a final grade of 18.
- Students who do not meet the minimum requirements will be admitted to the exam.
2. Non-Continuous Assessment Final Exam and Resit Exams:
- Written exam (100%);
- Grade defense is required for final grades above 18 out of 20. Failure to attend the defense will result in a final grade of 18.
Bibliography
- Costa, C. e Alves, G. (2021). Contabilidade Financeira. (Vol. 10.ª Ediç). PT: Rei dos Livros
- Pereira, M. (2011). Fiscalidade. (Vol. 6ª Edição). PT: Edições Almedina
- Sistema de Normalização Contabilística, S. (2015). SNC - Sistema de Normalização Contabilística. (Vol. 6.ª Ediç). PT: Porto Editora
- Tributários, C. (2022). Códigos Tributários - Edição Universitária. (Vol. 24.ª Ediç). PT: Edições Almedina
Teaching Method
An expository and demonstrative approach is used, supported by slide presentations. A research-based methodology is also applied for the development of pedagogical simulation assignments involving practical case studies
Software used in class
Not applicable
