Bachelor in Accounting and Auditing

Course Objectives

The curriculum of the Degree in Accounting and Auditing (LCA) is structured to provide students with a set of skills and capabilities enabling them with theoretical knowledge (knowing), with technical and professional knowledge (know-how), with social and relational skills (social know-how) and to create in them the spirit of maintaining updated (knowing-learning). The general objectives of LCA aim at increasing the necessary knowledge to the practice of accounting, auditing, taxation, etc.. and simultaneously to develop the students’ own projects to a higher-level education. At the professional level, the objectives are focused on the ability of the accountant for the development of methods and processes that will give him a fruitful career at all levels.

Access Conditions

Secondary school or equivalent and one of the following exams: Mathematics (16) or Economics (04) or Geography (09);
The information provided does not exempt the consultation to the page of the General Directorate of Higher Education (DGES) and / or the page of the Candidates. Consult DGES website and Candidates

Professional Outlets

Certified Accountant;
Tax Administration Expert;
Auditor;
Internal Auditor;
Financial Manager / Chief Financial Officer;
Profissional Financial Institutions ;
Financial and Tax Consultant;
Businessman / Manager;
Consultant;
Researcher.

To know more statistical information about this course click here.

Learning Language

Portuguese Language.

Learning Objectives

To achieve the main objective of Degree in Accounting and Auditing (LCA) , the curriculum is based on a solid background in different branches of accounting: financial accounting, management accounting, public accounting, taxation, auditing and related disciplines, and other materials necessary for an accountant have ability to work in a multidisciplinary team; have ability to identify, formulate, and solve accounting problems; prepare reports and opinions in order to perform efficiently and effectively; prepare reports on the performance deviations, analyzing the causes and consequences of these deviations.

Access to Superior Studies

The graduate degree allows the students to apply for Post-graduate

Course Coordinators

Auditoria e Controlo de Gestão

Curricular Year: 1
Curricular Unit Code ECTS Period
Commercial and Societies Law 50001413 5 1st S
Financial Accounting I 50000000 8 1st S
Introdution to Law and Labour Law 50001386 5 1st S
IT Applications I 50001397 4 1st S
Quantitative Methods I 50001375 5 1st S
Technical English-Accounting 50001430 3 1st S
Companies' Management and Organisation 50001476 4 2nd S
Financial Accounting II 50000067 8 2nd S
IT Applications II 50001465 4 2nd S
Microeconomics 50000089 5 2nd S
Quantitative Methods II 50001459 5 2nd S
Tax Law 50001487 4 2nd S

Curricular Year: 2
Curricular Unit Code ECTS Period
Corporate Accounting I 50001506 5 1st S
Financial Analysis 50000302 5 1st S
Financial Calculus 50001498 6 1st S
Management Accounting I 50001528 5 1st S
Statistics I 50001545 4 1st S
Taxation I 50000313 5 1st S
Corporate Accounting II 50001583 5 2nd S
Financial Management 50000507 6 2nd S
Macroeconomics 50001561 4 2nd S
Management Accounting II 50001594 6 2nd S
Statistics II 50001550 4 2nd S
Taxation II 50000529 5 2nd S

Curricular Year: 3
Curricular Unit Code ECTS Period
Accounting Consolidation 50000593 4 1st S
Budget Control 50001753 4 1st S
Corporate Simulation I 50000619 8 1st S
Financial Auditing I 50001736 5 1st S
Investment Projects 50000560 5 1st S
Corporate Simulation II 50000851 8 2nd S
Financial Auditing II 50001770 5 2nd S
Forecasting Methods 50001040 4 2nd S
Management Control Systems 50000805 5 2nd S
Opção I
Curricular Unit Code ECTS Period
Applied Operations Research 50001671 4 1st S
Ethics and Deontology 50000774 4 1st S
Government Accounting 50001646 4 1st S
Tax Auditing 50001682 4 1st S
Opção II
Curricular Unit Code ECTS Period
Financial Reporting 50001012 4 2nd S
Management Auditing 50001781 4 2nd S
Portuguese Economics 50001066 4 2nd S
Securities Law 50000838 4 2nd S
Opção Livre
Curricular Unit Code ECTS Period
International Taxation 50001693 4 2nd S

Fiscalidade

Curricular Year: 1
Curricular Unit Code ECTS Period
Commercial and Societies Law 50001413 5 1st S
Financial Accounting I 50000000 8 1st S
Introdution to Law and Labour Law 50001386 5 1st S
IT Applications I 50001397 4 1st S
Quantitative Methods I 50001375 5 1st S
Technical English-Accounting 50001430 3 1st S
Companies' Management and Organisation 50001476 4 2nd S
Financial Accounting II 50000067 8 2nd S
IT Applications II 50001465 4 2nd S
Microeconomics 50000089 5 2nd S
Quantitative Methods II 50001459 5 2nd S
Tax Law 50001487 4 2nd S

Curricular Year: 2
Curricular Unit Code ECTS Period
Corporate Accounting I 50001506 5 1st S
Financial Analysis 50000302 5 1st S
Financial Calculus 50001498 6 1st S
Management Accounting I 50001528 5 1st S
Statistics I 50001545 4 1st S
Taxation I 50000313 5 1st S
Corporate Accounting II 50001583 5 2nd S
Financial Management 50000507 6 2nd S
Macroeconomics 50001561 4 2nd S
Management Accounting II 50001594 6 2nd S
Statistics II 50001550 4 2nd S
Taxation II 50000529 5 2nd S

Curricular Year: 3
Curricular Unit Code ECTS Period
Accounting Consolidation 50000593 4 1st S
Audit and Controlling 50001618 5 1st S
Corporate Simulation I 50000619 8 1st S
Corporate Tax 50001635 5 1st S
Corporate Simulation II 50000851 8 2nd S
Criminal and Procedural Tax Law 50001725 5 2nd S
Forecasting Methods 50001040 4 2nd S
Management Control Systems 50000805 5 2nd S
Tax Auditing 50001682 4 2nd S
Opção I
Curricular Unit Code ECTS Period
Applied Operations Research 50001671 4 1st S
Ethics and Deontology 50000774 4 1st S
Government Accounting 50001646 4 1st S
Public Finance 51000994 4 1st S
Opção II
Curricular Unit Code ECTS Period
Financial Reporting 50001012 4 2nd S
International Taxation 50001693 4 2nd S
Portuguese Economics 50001066 4 2nd S
Opção Livre
Curricular Unit Code ECTS Period
Budget Control 50001747 4 1st S
Securities Law 50000838 4 2nd S