Teaching Methodologies
The teaching methodology will involve classes with interactive exposition, questioning and demonstration with the resolution of practical exercises.
The flipped classroom and collaborative learning will also be promoted, where students will have the opportunity to work on and expose topics, and share experiences.
It is also intended to stimulate discussions focused on financial and non-financial reports.
In this way, it is intended that students learn the syllabus and acquire the defined skills.
Learning Results
This curricular unit (UC) aims to provide students with skills to:
– Identify the main components and conditions of equity
– Relate accounting recognition, in the various headings of equity, with legal requirements
– Proceed with the accounting recognition of the incorporation of a company
– Recognize and measure capital increases and reductions in a company
– Carry out the accounting recognition of an application of results
– Differentiate between various types of investments in a company and carry out their accounting recognition.
– Prepare and analyze balance sheets, income statements, cash flow statements, statements of changes in equity and annexes.
– Describe the main points to be addressed in a non-financial report
– Prepare non-financial information reports
Program
Chapter I – Constitution of Companies
1.1 – Capital – Concept
1.2 – Constitution – Accounting Aspects
Chapter II – Capital Modifications
2.1 – Capital Increase
2.2 – Quotas and Own Shares
2.3 – Capital Reinstatement
2.4 – Capital Reduction
Chapter III – Results
3.1 -NCRF 4 Accounting policies, Changes in accounting estimates and errors.
3.2 – Application of Results
Chapter IV – Investments
4.1 – Investment Properties
4.2 – Other Financial Instruments
4.3 – Investments in associates and subsidiaries
Chapter V – Financial and non-financial reporting
5.1 – Objectives
5.2 – Financial Statements
5.3 – Non-financial reports
Internship(s)
NAO
Bibliography
Bibliografia Principal
Gomes, J.; Pires, J. (2015). Sistema de Normalização Contabilística – Teoria e Prática.
Lisboa: Grupo Editorial Vida Económica (5.ª edição).
Rodrigues, J. (2015). Sistema de Normalização Contabilística: Explicado. Porto: Porto Editora (3.ª edição). Sistema de Normalização Contabilística (SNC) aprovado pelo Decreto-Lei nº 98/2015, de 02 de junho e legislação complementar.
Normas Contabilísticas e de Relato Financeiro (NCRF). http://www.cnc.min financas.pt/snc2016.html Código das Sociedades Comerciais.
([última atualização: Lei n.º 148/2015, de 09/09]
http://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=524&tabela=leis&so_miolo=) Material disponibilizado pelos docentes
Bibliografia Complementar
Alfredson, Keith; Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford (2007): Applying International Financial Reporting Standards, First Edition Wiley
Costa, Carlos Baptista; ALVES, Gabriel Correia (2014). Contabilidade Financeira (9.ª Edição), Rei dos Livros. Gomes,
Gonçalves da Silva, F. V. ; J. M. Esteves Pereira; Lúcia Lima Rodrigues (2006). Contabilidade das Sociedades. Lisboa: Plátano Editora.