BRIEF DESCRIPTION OF THE CURRICULAR 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 LEARNING OUTCOMES 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
Porto Editora;SNC - Sistema de Normalização Contabilística, Porto Editora, 2015. ISBN: 978-972-0-01983-7
Borges, António; Rodrigues, Azevedo; Rodrigues, Rogério;Elementos da Contabilidade Geral - 26ª Edição, Áreas Editora, 2014. ISBN: ISBN: 9789898058874
Supplementary Bibliography
Legislação;Código das Sociedades Comerciais, Legislação, 2016
Rodrigues, João;Sistema de Normalização Contabilística Explicado - 5ª Edição, Porto Editora, 2015. ISBN: 978-972-0-01960-8
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.
Assessment Components
Avaliação apenas com exame final
Assessment Components
Description
Type
Time (hours)
Conclusion Date
Attendance (estimated)
Lessons
45
Teste/Exame
5
Trabalho laboratorial ou de campo
30
Study
65
Study
15
Total:
160
Continuous Assessment
Participation in contact sessions: 5% Written work: 20% 2 Individual written tests: 75%
Under the terms of the Bachelor's Regulation: 1. The actual presence of the students in the classes will be registered and, if the number of absences per student exceeds 30% of the total number of contact sessions provided for each course unit, it will automatically be transferred to the final evaluation of the normal time. 2. In the written tests and in the evaluation elements referred to in points b) to e) of paragraph 2 of Article 38 it is necessary to obtain a minimum grade of 7.5 (seven point five) values. 3. If the student is absent or has a grade lower than 7.5 points in the tests or evaluation elements referred to in the preceding paragraph, he will be automatically transferred to the final evaluation of the normal season. 4. If the student fails to obtain a grade of less than 7.5 points in the second written test (held on the same date as the final written test of the normal time), he / she may apply for evaluation at the time of appeal.