| Code: | LGE1317 | Acronym: | CEIII |
| Teaching Area: | Accounting |
| Acronym | Study plan | Curriculum Years | ECTS | Contact hours | Total Hours |
|---|---|---|---|---|---|
| LGE | Desp. n.º 1049/2008 (alterado aviso n.º9805/2012) | 2º | 6 ECTS | 60 | 160 |
| Theoretical-Practical: | 48,00 |
| Other: | 0,00 |
| Theoretical-Practical: | 48,00 |
| Other: | 0,00 |
Teaching - Hours
|
Portuguese
DESCRIPTIVE SUMMARY OF CURRICULAR UNIT
Analysis, measurement and recognition of current and end-of-period operations.
Identification and structure of the main documents supporting operations.
Treatment of corporate accounting issues related to operations and corporate acts with a focus on equity and its legal framework.
Theoretical-practical study of the revaluation of assets, their measurement and accounting recognition.
Dissolution and liquidation of companies and bankruptcy proceedings.
Content approach and purposes of other accounting branches.
OBJECTIVES AND EXPECTED LEARNING OUTCOMES
Consolidate the knowledge acquired; understand and disclose operations related to the equity of companies; study and apply methods and operations of corporate restructuring and dissolution and liquidation of companies.
Analyze and apprehend the content and purposes of other branches of accounting
Prepare students to deal critically with labor market requirements in accounting and financial reporting.
SKILLS TO BE DEVELOPED
Critically cover the methodology and accounting process.
Acquisition of knowledge of accounting and financial reporting of current and end-of-year operations.
Understanding of incorporation operations and changes in the capital of companies and their legal framework.
Understanding of the asset revaluation process and its impacts on the financial statements.
Understand the methods and operations of corporate restructuring, dissolution and liquidations of companies.
Understand the meaning and scope of other accounting branches.
0. Revision of accounting treatment of current and end-of-period operations
1. The Accounting of Companies: concept and object
2. Incorporation of Companies
3. Capital Increase
4. Reduction of Capital
5. Reintegration of Capital
6. Remuneration of Shares and Amortization of Shares and Shares
7. Quotas and Own Shares
8. Accountability in companies and application of results
9. Revaluation surplus: Intangible assets, property, plant and equipment and investment property
10. Other changes in equity
11. Other corporate transactions: bankruptcy and pre-bankruptcy proceedings
12. Other branches of accounting: Public Accounting, Banking Accounting and Accounting of Insurance Institutions
| Borges, António; Rodrigues, Azevedo; Rodrigues, Rogério;Elementos da Contabilidade Geral - 26ª Edição, Áreas Editora, 2014. ISBN: ISBN: 9789898058874 |
| Porto Editora;SNC - Sistema de Normalização Contabilística, 6ª Edição, Porto Editora, 2016. ISBN: 978-972-0-01983-7 |
| Silva, F.V. Gonçalves; Pereira, J.M. Esteves;Contabilidade das Sociedades ¿ 13ª Edição, Plátano Editora, 2008. ISBN: 978-972-770-431-6 |
| Código das Sociedades Comerciais |
| Rodrigues, João;Sistema de Normalização Contabilística Explicado - 6ª Edição, Porto Editora, 2016. ISBN: 978-972-0-00032-3 |
Expositive classes, privileging an intuitive and sequential approach, aimed at understanding the concepts and their practical application.
Acquisition and systematization of knowledge through the reading of bibliography to support the curricular unit.
Presentation, discussion and resolution of theoretical-practical cases, with the previous provision of supporting texts on the subjects to be addressed.
Preparation of individual and group written works.
Use of the ISAG sigarra platform.
Avaliação apenas com exame final
Participation in contact sessions: 5%
Written work: 20%
2 Individual written tests: 75%
Under the terms of the Graduation 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 period.
2. In the written tests referred to in paragraph 5 a) of Article 38 and in the evaluation elements referred to in paragraphs b) to e) of paragraph 2 of Article 39 it is necessary to obtain a minimum grade of 7.5 (seven comma 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 previous number, he will be automatically transferred to the final evaluation of the normal season.
4. If the student is absent or has a grade lower 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.
Final exam: 100%