SUMMARY DESCRIBED THE COURSE UNIT Analysis, recognition and appreciation of current operations and end of period. Issue of treatment of corporate accounting relating to operations and corporate actions affecting the capital and its legal framework. Restructuring, dissolution and liquidation of companies.
OBJECTIVES AND EXPECTED RESULTS OF LEARNING Consolidate the acquired knowledge; analyze and reveal the operations relating to own corporate capital; examining ways and the corporate restructuring and dissolution and liquidation of companies operations. Prepare students to face so criticizes the demands of the labor market regarding accounting and financial reporting.
SKILLS TO BE DEVELOPED Critically embrace the methodology and the accounting process. Understanding of the formation and alteration of capital operations of companies and their legal framework. Understand the methods and corporate restructuring operations, dissolution and liquidation of companies and consolidated accounts.
Programme
0. Presentation and review of the matter 1. Accounting Corporate: concept and object 2. Incorporation of Companies 3. Increase in Capital 4. Reduction of Capital 5. Reintegration of Capital 6. Redemption of Shares and Redemption of Shares and Quotas 7. Shares and Own Shares 8. Accountability societies and application of results 9. Surplus Revaluation: Intangible assets, Tangible Fixed Assets and Investment Properties 10. Other changes in equity 11. Other corporate operations: bankruptcy process and pre-bankruptcy 12. Other Ramos Accounting: Public Accounting, Banking Accounting and Accounting of Insurance Institutions
Main literature
Sistema de Normalização Contabilística, 2015
Borges, António; Rodrigues, Azevedo; Rodrigues, Rogério;Elementos da Contabilidade Geral - 26ª Edição, Áreas Editora, 2014
Código das Sociedades Comerciais
Supplementary Bibliography
Rodrigues, João;Sistema de Normalização Contabilística Explicado - 4ª Edição, Porto Editora, 2014
Silva, F.V. Gonçalves; Pereira, JM Esteves;Contabilidade das Sociedades - 13ª Edição, Plátano Editora, 2008
Learning Methods
Lectures, is favoring an intuitive and sequential approach, directed to the understanding of the concepts and their practical application. Presentation, discussion and resolution of theoretical and practical cases, with the frontloading of handouts on the matters to be addressed. Conducting individual and group work. Use of sigarra platform ISAG.
1. Theeffective presenceof studentsin the classeswillregisterobject, andif the number ofstudentsfor absencesexceed 30%of the totalnumber ofcontact sessionsscheduled foreach module, will be automatically transferred to thefinal evaluation of theregular season. 2. Inwritten tests andworkis requiredto obtain aminimum score of7.5 points. 3.If a studentmissor obtain agrade below7.5 pointsin testsandwritten assignments, will be automatically transferred to thefinal evaluation of theregular season. 4.If a studentmissor obtain agrade below7.5 pointsin the secondwritten test(conductedon the same dateof the written testend of theregular season) may requireregistration toassessmentat the timeofappeal.