50000851

Knowledge obtained in the curricular units of the Accounting and Auditing degree, as well as in the degree in Business Management, with greater relevance from the following u.c.,

– Financial Accounting

– Corporate Accounting

– Management Accounting

– Business and labor law

– Taxation

– Financial math

– Analysis of Financial Statements

– Financial management

– Accountability

1 Frequency regime:
Taking into account the eminently practical objectives of the curricular unit, it is believed to be essential to apprehend knowledge in the course of the classes and not exclusively by resorting to bibliographic supports.

2 Classroom methodology:
For the purpose of working in a business simulation environment:
1 − Classes will take place in computer rooms equipped with the necessary equipment (printer and scanner), where each group of 4/5 students will have access to at least two computers and the respective integrated management software and virtual market simulator application that facilitates transactions .
2 − From the introduction of data, documents for external and internal use will be produced, and demonstrations and analysis maps will be obtained. Outputs will result from this work, generated by the different modules of the software, which will be organized and archived in a dossier.
3 − The teacher, in addition to providing a brief 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, will combine theoretical explanations of the architecture of a computer program integrated management with practical exemplification in the software chosen to support the Business Simulation II classes.

1 Objectives:

As part of its inclusion in the curriculum, the Business Simulation II course has the following main objectives:

− Provide learning that prepares the student with a solid foundation of knowledge that allows the development of their own skills that enable them to frame the operations and options placed to companies, in the context of real work simulation, taking into account the set of accounting standards, fiscal and ethicaldeontological;

− Consolidate and integrate the knowledge obtained in the Business Simulation I discipline, in the use of information technologies in operations and business management;

− Foster the creativity of commercial transactions and the ability to respond in a timely manner to the needs of other business organizations involved in the simulation;

– Fill in, by simulating the different tax and legal declarations, in order to understand the importance of timely compliance with the different legal, tax and corporate obligations; − Recognize the importance of information analysis for decision making.

2 Skills to be developed:

At the end of the course unit, students should be able to:

− Simulate the completion of annual tax and legal declarations, raising awareness of the importance of timely compliance with legal obligations, with a special focus on tax and quasi-fiscal;

− Organize accounting within the framework of the SNC and other legal compliance, from the receipt of documents to their classification, registration and archiving;

− Organize and prepare the processing of remuneration and respective declarative actions;

− Determine contributions and taxes and fill in the respective declarations;

− Closing the accounts (end-of-year transactions), preparing and drawing up the respective accounting documents and organizing the elements to be included in the tax file;

− Prepare accounting/financial information for the purposes of management reports (Reporting)

− Understand the ethical and deontological conduct appropriate to an irreproachable professional performance;

− Internalize internal control practices.

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

NAO

Basic Bibliography:

Araújo, Duarte Nuno; Cardoso, Patrícia; Novais, José (2013): “Manual de Prestação de Contas nas Sociedades Comerciais”. 3ª Edição. Jornal Fiscal. Vida Económica.

Farinha, José Pedro; Cascais, Domingos (2011): O Encerramento e a Prestação de Contas em SNC”. Texto Editora

Gonçalves, C; Santos, D; Rodrigo, J; Fernandes, S (2020). Contabilidade Financeira Explicada (4ª Edição). Porto: Vida Económica

Lopes, Ilídio Tomás (2013). Contabilidade Financeira: Preparação das demonstrações financeiras, sua divulgação e análise. Lisboa: Escolar Editora.

Moreira, José António Cardoso (2019): “Contabilidade – Da Preparação à Interpretação da Informação Financeira” Edições Sílabo.

Complementary Bibliography

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.

Lopes, Carlos Rosa; Malaquias, Rui; Oliveira, Daniel; Pires, João Rui; Claro, Bruno (2019), Manual de Contabilidade e Finanças (2.ª Edição). Forte da Casa: Escolar Editora.

Nunes, Marco Vieira (2020): “Estatuto da Ordem dos Contabilistas Certificados”. 3ª Edição. Vida Económica

Other query elements:

Código Comercial

Código das Sociedades Comerciais

Códigos Fiscais atualizados:

        IRC

        IRS

        IVA

Specific elements to be provided by the teachers