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
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Objectives
Program
1. Introduction to Accounting
2. CIVA
3. CIRC
4. CIRS
Evaluation Methodology
Continuous Assessment: Carrying out two assessment tests, with a weight of 40% and 60% in the final assessment respectively. Students will pass with a grade equal to or greater than 9.5, resulting from the average of the tests.
Assessment by Exam - Normal Season: Written test. Students with a classification equal to or greater than 10 (ten) points will be considered approved for the course.
Assessment by Exam - Season Resource: Written test. Students with a classification equal to or greater than 10 (ten) points will be considered approved for the course.
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
Classes are based on the expository, demonstrative method and also based on simulated practical cases.
Software used in class
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