Contabilidade e Relato Financeiro

N/A

The following teaching methodologies are used in this curricular unit:
1. Verbal methods (say), making use of the following educational resources: exposition, explanation, dialogue and questioning;
2. Intuitive methodologies (show), making use of the following educational resources: demo, audiovisual and written texts;
3. Active methodologies (do), making use of the following educational resources: group work and case-studies.

It is expected that by the end of the curricular unit each student is entitled to:
a) Continue and deepen the knowledge about accounting;
b) Know the accounting system in place, concepts inherent as well as the accounting standards applicable to the different types of entities;
C) Know elaborate and read of the differents Financial Statements of synthesis as well as other pieces of financial reporting;
d) Know which the financial reporting pieces and what information they provide as well as master the problem of the legal obligations.

1. Harmonisation and accounting standardization
1.1. Problem of diversity of accounting systems / obstacles and advantages of accounting harmonization
1.2. The accounting standardization process in Portugal and the EU 1.3. Major regulatory bodies
2. Accounting as an information system
3. The accounting standardization system
3.1. Conceptual framework
3.2. Current levels of normalization
3.3. The accounting standards into effect
4. Accountability of document
4.1. Operating report
4.2. Compulsory and optional financial statements
4.3. Other documents
5. Further duties over the financial reporting
5.1. The appreciation and deliberation process
5.2. The deposit, registration and publicity
5.3. Accountability for tax purposes
5.4. The tax dossier

• - Teste teórico-prático - 100.0%

• - Teste teórico-prático - 60.0%
• - Trabalho de grupo - 40.0%

NAO