Organisational Simulation I

Guided discovery learning in simulation environments.
Students organise themselves into groups of two beforehand, with each group managing a virtual organisation in a simulation environment.
In the course of their activity, the organisations will generate and receive documents which will be organised, classified and entered into an
integrated computer management system. As well as day-to-day management, the students will be faced with accounting and tax
challenges, so that they can apply the theoretical knowledge acquired in other courses in practice.

The objectives of this CU are as follows:
– To consolidate and integrate the knowledge obtained in the other CUs of the degree, especially those most closely related to the exercise
of the course’s professional outputs;
– Encourage creativity in commercial transactions and the ability to respond in a timely manner to the needs of other business organisations
involved in the simulation;
– Provide contact with internal control practices;
– To respond to the legal, technical and ethical demands they will face in their future professional lives;
– Sensitise students to the importance of timely compliance with legal obligations, with a special focus on tax and parafiscal obligations;
– To highlight the problem of closing accounts, as well as preparing and drawing up the respective accounting documents and organising
the elements to be included in the tax file;
– To provide an ethical experience in the profession and in business.

1) Objectives of organisational simulation

2) Introduction to the software programme

3) Creation of a business activity

4) Simulation of situations that allow accounting operations to be recorded and legal obligations to be fulfilled (November and December)

5) Preparation of accounting financial statements

6) A brief overview of the preparation and drafting of accounting documents for the tax authorities and other legal entities.

7) The permanent and current archive and the tax file

8) Professional ethics

NAO