Teaching Methodologies
The theoretical contents of the curricular unit are taught with the exemplification of practical cases, for a practical theoretical approach to all the syllabus of the curricular unit.
Students are motivated to apply the skills acquired through practical activities, including the analysis and discussion of case studies and carrying out practical application exercises. The sharing of relevant professional experiences will be encouraged throughout these activities. The theoretical contents of the curricular unit are taught with the exemplification of practical cases, for a practical theoretical approach to all the syllabus of the curricular unit.
Students are motivated to apply the skills acquired through practical activities, including the analysis and discussion of case studies and carrying out practical application exercises. The sharing of relevant professional experiences will be encouraged throughout these activities.
Learning Results
After studying the “Corporate Accounting” course, students should be able to:
a) Understand and characterize Portuguese accounting standardization, from the perspective of international accounting standardization.
b) Understand the main components and conditions of equity;
c) Identify and understand the subsequent measurement models for non-current assets.
d) Distinguish between accounting policies, changes in accounting estimates, and errors and identify their effects on accounting procedures;
e) Identify the objectives and prepare the statement of changes in equity;
f) Understand the accounting and legal aspects associated with the dissolution of companies.
Program
1. Portuguese and international accounting standardization
1.1. International accounting standardization
1.1.1. IASB
1.1.2. European Union
1.2. Portuguese accounting standardization
2. Societies and the law
3. Constitution of Companies
3.1. Capital – concept
3.2. Constitution – accounting aspects
4. Changes in equity
4.1. Capital increase
4.2. Treasure shares
4.3. Reintegration of capital
4.4. Capital reduction
5. Results
5.1. Application of results
5.2. Reserves
6. Revaluation of non-current assets.
7. Accounting policies, estimates and errors
8. Statement of change in equity
8.1. Framework and objectives
8.2. Components and elaboration.
9. Dissolution of companies
9.1. Legal requirements.
9.2. Accounting aspects dissolution
Internship(s)
NAO
Bibliography
Batista da Costa, C. e Gabriel Correia Alves. (2021). 10.ª Edição. Contabilidade Financeira. Lisboa: Rei dos Livros
Gonçalves, C., Santos, D., Rodrigo, J., e Fernandes, S. (2020). Contabilidade Financeira Explicada – Manual Prático (4.ª ed.). Porto: Vida Económica.
Gomes, João e Jorge Pires (2015). SNC – Sistema de Normalização Contabilística, Teoria e Prática. 5ª Edição. Ed. Vida Económica.
Gonçalves da Silva, F.; Pereira, J.; Rodrigues, Lúcia (2008). Contabilidade das Sociedades, 13ª Edição. Lisboa, Plátano Editora.
Rodrigues, João (2021). SNC – Sistema de Normalização Contabilística SNC Explicado. 8.ª Edição. Porto. Editora
Sistema de Normalização Contabilística (SNC) aprovado pelo Decreto-Lei nº 98/2015, de 2 de Junho e legislação complementar.
Kieso, Donald E., Jerry J. Weygandt e Terry D. Warfield (2020): Intermediate Accounting IFRS, 4th Edition, Wiley.
Kieso, Donald E., Jerry J. Weygandt e Terry D. Warfield (2021): Intermediate Accounting, 18th Edition, Wiley.
Romano, Javier; Álvarez, José; Fernández, Fernando (2023). Contabilidad de Sociedades, 4.ª Ed. Editorial Centro de Estudios Financieros.
Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad Livne, Janice Loftus, Leo van der Tas (2019): Applying International Financial Reporting Standards, 4rd Edition Wiley.