Companies must have a system to control their assets to understand under what conditions they are being transacted or how they are being used in the operational activity. Thus, this course unit aims to provide students with the knowledge about commercial and banking documentation, as well as investments, for better control of commercial transactions and assets held by the company.
OBJECTIVES AND LEARNING OUTCOMES
The objectives of this course unit are:
- Interpret the concept of contract in light of the Civil Code;
- Identify the guarantees of the contacts;
- Identify the effects and stages of the purchase/sale contract;
- Identify the measures of control of emission of invoices and other documents with fiscal relevance;
- Characterize the banking operations;
- Characterize credit titles;
- Characterize the different types of assets of a company;
- Understand the importance of physical inventory of assets;
- Identify the need to carry out investments.
SKILLS TO DEVELOP
To create and develop competencies that allow to understand and to interpret:
- the types of contracts and identify the different stages of the purchases/sales contract;
- legislation on commercial transactions;
- measures to control the issue of commercial documents;
- the various banking transactions and the different credit securities;
- the fixed assets held by the company, their state of use and need for new investments.
Programme
1.Commercial documentation:
Contract of purchase and sale;
Effects of the purchase and sale agreement;
Aspects related to products;
Legal protection of trademark use;
Stages and documentation of the purchase and sale agreement;
Billing rules.
2. Bank documents:
Account opening;
The bank check;
Debit and credit cards;
The bills of exchange and promissory note.
3. Operational control of fixed assets:
Fixed asset types;
Depreciation methods and accounting value;
Investments map.
Demonstration of the syllabus coherence with the curricular unit's learning objectives
The contents were delineated in an integrated way, and according to the objectives to be achieved and skills to be acquired by the students. The learning components are theoretical and practical, so that students understand the relevance of internal control systems, as well as their main mechanisms. At a micro level, they are expected to characterize current business operations and identify the related documents and, at a more macro level, to analyze and interpret the business dynamics regarding the internal control resulting from these operations. Overall, students are expected to be able to apply and develop the knowledge from the curricular unit to their professional practice.
Main literature
Ardions, I; Romero, Z. e Sequeira, A.;Organização e Técnicas Empresariais, Edições Politema , 2006
Supplementary Bibliography
Lima, E.;IVA Imposto sobre o Valor Acrescentado, Porto Editora, 2001
Learning Methods
Presentation and discussion of theoretical and practical cases, with supply of support material on the matters to be addressed, as well as the literature considered indispensable for various items of the program.
a) The students' attendance in classes will be recorded and, if the number of absences per student exceeds 30% of the total number of lessons scheduled for each course unit, the student will be automatically transferred to the final evaluation (regular season). b) In the written tests and other assessment elements mentioned, it is necessary to obtain a minimum grade of 7.5 (seven point five) points. c) If the student misses a test or receives a grade lower than 7.5 points in the tests or in another assessment element mentioned in the previous number, the student will be automatically transferred to the final evaluation (regular season). d) If the student misses or obtains less than 7.5 in the second written test, held in the same date of the final exam in the regular season, they may apply for further evaluation in the Appeal season e) All the written assessments included in the evaluation (reports, case studies, etc.) must be submitted through the Turnitin data base, available on the eLearning Platform, a similarity rate lower than 30% is accepted.
Final Exam
Individual written exam: 1 (100%)
Demonstration of the coherence between the teaching methodologies and the learning outcomes
The teaching methodologies aim to promote learning, both in the theoretical and practical dimensions. It seeks to expose the student to a diverse set of procedures and documents essential to business operations. Likewise, it is intended to use critical reasoning in the assessment of the relevance of internal control systems, and logical reasoning in solving practical problems.