Publication in the Diário da República: Despacho n.º 5958/2024 de 27/05/2024
3 ECTS; 2º Ano, 1º Semestre, 28,0 TP , Cód. 604219.
Lecturer
- Bruno Manuel de Almeida Santos (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Objectives
The student must recognize the main operations for closing accounts, financial statements and tax returns.
Program
1. Aspects of commercial legislation, 2.Accounting standards in force, 3.Tax dossier, 4.Model22, 5.IES, 6.Consolidation of accounts, 7.Tax benefits, 8.Inventories and biological assets, 9.Financial investments, 10.Investment properties, 11.Tangible fixed assets, 12.Assets intangibles, 13. Non-current assets held for sale, 14. Subsidies, 15. Financial instruments.
Evaluation Methodology
Continuous Assessment: Carrying out a written test. Students are approved with
rating equal to or greater than 9.5 (nine and a half).
Assessment by Exam - Normal Season: Written test. They will be considered approved for the subject
students with a classification equal to or greater than 10 (ten) values.
Assessment by Exam - Season Resource: Written test. They will be considered approved for the subject
students with a classification equal to or greater than 10 (ten) values.
Bibliography
- Carrapiço, J. e Santos, A. (2024). Encerramento de Contas. (Vol. 1). Lisboa: Ordem dos Contabilistas Certificados
- Gomes, J. e Pires, J. (2011). Sistema de Normalização Contabilística - Teoria e Prática. (Vol. 4.ª Edição). Porto: Vida Económica
- Gonçalves, C. e Santos, D. e Rodrigo, J. e Fernandes, S. (2020). Contabilidade Financeira Explicada. (Vol. 4.ª Edição). Porto: Vida Económica
- Tributária, A. (2024). Códigos Tributários e Legislação Fiscal Complementar. (Vol. 1). Lisboa: Almedina
Teaching Method
Expository and demonstrative method, using slide projection. The pedagogical simulation methodology is also used through the resolution of practical cases and consultation of works related to each of the themes.
Software used in class
