Learning Results
Providing learning that prepares students with a solid basis of knowledge may help it to develop its own
powers to enable it to supervise the operations and options faced by companies in the context of simulation of
real work, taking into account the set of accounting standards, fiscal and ethical and professional conduct;
Consolidate and integrate the knowledge obtained in the discipline of Business Simulation I, the use of
information technology in operations and business management;
Continue to develop students’ sensitivity to the benefits and importance of the harmonious integration of
scientific knowledge in the areas taught throughout the course;
Encouraging creativity of commercial transactions and timely responsiveness to the needs of other business
organizations involved in the simulation;
Simulate filling of tax returns and legal year, making them aware of the importance of timely compliance with
legal requirements, with special focus on tax and tax-;
Program
1. Simulation of situations that enable the recording of transactions and compliance with legal and fiscal
obligations over a quarter of the year n +1.
1.1. Creation of support documents for simulating operations
1.2. Classification and accounting records of operations
1.3. Completion and submission of periodical statements relating to compliance with legal obligations with
particular focus on tax.
2. Accountability to various stakeholders
2.1. Operations year end (closing)
2.2. Preparation, preparation and analysis of financial statements in nature Accountancy
2.3. Management report and other information needed to evaluate the management by the shareholders to be
held in investors meeting called for that purpose
2.4. Preparation and drafting of documents of accountability to the tax authorities and other legal entities
3. The permanent file (archive), current file current tax file
4. Preparation of information for decision making
Internship(s)
NAO
Bibliography
SNC: DL 158/2009; Lei 20/2010; Portarias 986/2009 e 1011/2009; os Avisos 15652/2009, 15653/2009, 15654/2009
e 15655/2009 (por exemplo):
SNC – Sistema de Normalização Contabilística. Porto Editora (2ª edição – 2011);
Lei 35/2010; DL 36-A/2011; Portarias 104/2011 e 107/2011; Avisos 6726-A/2011.
a normalização contabilística para as entidades do sector não lucrativo (ESNL): DL 36-A/2011; Portarias
105/2011 e 106/2011; Avisos 6726-B/2011.
As IAS/IFRS adoptadas na EU: Regulamento 1606/2002 e 1126/2008 (com as alterações subsequentes último
Regulamento 1205/2011)
Qualquer colectânea de legislação fiscal portuguesa (por exemplo):
Fiscal, Edição de 2011/2012, Porto Editora.
Códigos do IRS, IRC, CA, EBF, Edição compilada por Jaime Devesa e Manuel Joaquim Marcelino, Edição
2010/2011, Almedina, Coimbra.
Qualquer colectânea de legislação de Direito do Trabalho e da Segurança Social portuguesa (Código
Contributivo)