Teaching Methodologies
For the purpose of working in a business simulation environment, classes will take place in a face-to-face environment, in computer rooms equipped with the essential equipment (printer and scanner), where each group of four students will have access to at least two computers and respective integrated management software , so the work to be carried out throughout the semester will be carried out in small groups in class.
The exposure of the knowledge necessary for the development of the work is done in an expository approach to the most relevant concepts within the scope of the tasks to be performed, namely in the areas of Accounting, Taxation, Labor Law, Company Law and Management (lecture), whenever appropriate they will be Students will be asked questions about the topics to be discussed and, whenever applicable, demonstrations will be carried out in class.
The practical component involves each group carrying out debates and discussions in class with all the students in the group and class, always guided by the teacher.
Given the eminently practical characteristic of this u.c. The teaching/learning methodologies to be used will essentially be the following:
1 – Content exhibition (lecture)
2 – Questions to students during the exhibition
3 – Demonstrations in class
4 – Group work in class
5 – Debates/discussion in class
Learning Results
1 − Provide knowledge in the development of specific skills within the framework of organizational operations and events throughout the economic period;
2 – Develop a sense of responsibility in decision-making in the context of a real work simulation, based on periodic accounting, tax, corporate and ethical-deontological standards;
3 − Consolidate and integrate knowledge in the use of information technologies in recording operations for assertive business management;
4 – Master the knowledge to calculate results and consequently complete the Balance Sheet, Statement of Income by nature and functions, Statement of Cash Flows, Map of Changes in Equity and Annex;
5 – Complete tax and legal declarations, in timely compliance with the different legal, tax and corporate accountability obligations;
6 − Recognize the importance of analyzing information for decision making.
Program
1. Simulation of situations that allow the recording of operations and events in accordance with compliance with legal and tax obligations.
1.1. Creation of supporting documents for simulating operations and events.
1.2. Classification and accounting recording of operations.
1.3. Completion and delivery of declarations relating to the periodic fulfillment of legal obligations with a special focus on tax obligations.
2. Accountability to various stakeholders.
2.1. End of year operations. (close)
2.2. Preparation, preparation and analysis of accounting financial statements
2.3. Management report and other information necessary for the evaluation of management by the partners to be held at a general meeting called for this purpose.
2.4. Preparation and preparation of reporting documents to the tax authorities and other legal entities.
2.5. The permanent, current file and the tax dossier.
3. Preparation of information for decision making
Internship(s)
NAO
Bibliography
Bibliografia Fundamental:
Araújo, Duarte Nuno; Cardoso, Patrícia; Novais, José (2013): “Manual de Prestação de Contas nas Sociedades Comerciais”. 3ª Edição. Jornal Fiscal. Vida Económica.
Borges, António e Ferrão, Martins (2020): “A Contabilidade e a Prestação de Contas” – 8ª Edição. Rei dos Livros
Gonçalves, C; Santos, D; Rodrigo, J; Fernandes, S (2020). “Contabilidade Financeira Explicada” (4ª Edição). Porto: Vida Económica
Lopes, Ilídio Tomás (2017). “Contabilidade Financeira: Preparação das demonstrações financeiras, sua divulgação e análise”.2ª Edição. Lisboa: Escolar Editora.
Moreira, José António Cardoso (2020): “Contabilidade – Da Preparação à Interpretação da Informação Financeira”. 2ª Edição. Edições Sílabo.
Gomes, João; Pires, Jorge (2015): “SNC – Sistema de Normalização Contabilística – Teoria e Prática” 5ª Edição. Vida Económica.
Kaizeler, Ana Catarina; Cascais, Domingos; Farinha, José Pedro (2017). SNC – Todas as Normas em Casos Práticos. Lisboa. Objetiva.