Organisational Simulation I

In-depth knowledge of the scientific areas taught throughout the course

Learning through discovery in simulation environments.

The objectives of this course are:

• Consolidate the knowledge obtained in the remaining curricular units of the degree, especially those that are more closely related to the exercise of the professional outputs of the course;
• Acquisition of methods, processes and work discipline by the students, within a framework of references virtually equivalent to those they will find in their future professional life;
• Promote awareness that the quality and skills acquired will be a condition for professional success;
• Promote forms of group work and collective activities, in order to bring the classroom environment closer to the real work environment;
• 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;
  To make students aware of the relevance of using information technologies in the management of organizations;
• Recognize the importance of information analysis for decision making;
• Understand and use a software that allows the production of documents for internal and external use, as well as drawing up control and analysis maps and financial statements;
• Increase work capacity under time pressure and task volume;
• Promote the development of a business plan;
• Allow contact with internal control practices;
• Respond to the legal, technical and ethical requirements that students will face in their future professional life;
• To make students aware of the importance of timely compliance with legal obligations, with a special focus on fiscal and parafiscal obligations;
• Provide an ethical experience in the profession and in business.

In short, given the above objectives, it is expected that throughout the semester students:

• develop their professional skills and competences in the field of management and accounting;
• integrate and consolidate the knowledge acquired throughout the study cycle, in an interdisciplinary perspective.

1) Organizational Simulation Objectives

2) Introduction to the software

3) Creation of a business activity

4) Simulation of situations that allow the recording of accounting operations and compliance with legal obligations (November and December)

5) Preparation of accounting financial statements

6) Brief statement regarding the preparation of documents for rendering accounts to the tax authorities and other legal entities.

7) The permanent and current files and the tax file

8) Professional ethics

NAO

Fundamental Bibliography

Borges, A.; Rodrigues, J. M.; Rodrigues, A.; Rodrigues, R. (2014). Elementos de Contabilidade Geral (26.ª edição), Editora Áreas.

Rodrigues, José A.; Jordan, H.; Neves, J. C. (2015). O Controlo de Gestão Ao serviço da estratégia e dos gestores (10ª Edição), Áreas Editora.

Catarino, J.; Guimarães, V. B. (2017). Lições de Fiscalidade – Vol. I: Princípios gerais e fiscalidade interna (5ª Edição), Edições Almedina.

Caiado, A. C. P.; Ramos, L. P.; Viana. L. C. (2013). As Obrigações das Sociedades Comerciais em Sede de IRC, Áreas Editora.

Complementary Bibliography

Qualquer coletânea de legislação contabilística portuguesa que inclua a normalização contabilística SNC

Qualquer coletânea de legislação contabilística portuguesa que inclua as IAS/IFRS adotadas na UE

Qualquer coletânea de legislação fiscal portuguesa

Qualquer coletânea de legislação de Direito do Trabalho e da Segurança Social portuguesa

Apontamentos (notas de apoio) elaboradas pelos docentes

Sites:

• Estatuto e Código Deontológico dos CC: www.occ.pt
• Site da Ordem dos Revisores Oficiais de Contas (OROC): www.oroc.pt
• Site da Comissão de Normalização Contabilística (CNC): www.cnc.min-financas.pt