Analysis, measurement and recognition of current and end-of-period business operations.
Identification, structure and elaboration of the main documents supporting the operations.
Theoretical-practical study of corporate accounting issues related to operations and corporate actions with an impact on equity and its legal framework.
Theoretical-practical study of the revaluation of assets, their measurement and accounting recognition and other changes in equity.
Dissolution and liquidation of companies and bankruptcy proceedings.
Approach of content and purposes of other accounting branches.
Objectives and learning outcomes
1. Consolidate the knowledge acquired;
2. Understand the concept and object of company accounting;
3. Understand and disclose operations related to the equity of companies;
4. Study and apply methods and operations of corporate restructuring;
5. Study the process of dissolution and liquidation of companies and the bankruptcy process;
6. Analyze and apprehend the contents and purposes of other branches of accounting;
7. In general terms, prepare students to deal critically with labor market requirements in accounting matters and corporate operations relevant to accounting.
Skills to develop
Critically cover the methodology and the 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.
Programme
1. Review of accounting treatment of current and end-of-period business operations
2. The Accounting of Societies: concept and object
3. Incorporation of Companies
4. Increase and reduction of capital
5. Capital Reintegration (loss of half 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. Dissolution and liquidation of companies, bankruptcy and pre-bankruptcy proceedings
12. Other branches of accounting: Public Accounting, Banking Accounting and Accounting for Insurance Institutions
Demonstration of the syllabus coherence with the curricular unit's learning objectives
The curricular unit was structured in order to observe the coherence of the programmatic contents with the outlined objectives, which is achieved by combining the respective items, namely:
Programmatic versus Objective Content:
- Reviewing the accounting treatment of current and end-of-period business operations versus consolidating the knowledge acquired;
- The Accounting of Societies: concept and object versus understanding the concept and object of corporate accounting;
- Incorporation of companies and changes in capital versus understanding and disclosing operations related to the equity of companies;
- Revaluation surplus: intangible assets, property, plant and equipment and investment property and other changes in equity versus studying and applying corporate restructuring methods and operations;
- Dissolution and liquidation of companies, bankruptcy and pre-bankruptcy proceedings versus studying the process of dissolution and liquidation of companies and the bankruptcy process;
- Other branches of accounting: Public Accounting, Banking Accounting and Accounting of Insurance Institutions versus analyzing and apprehending the contents and purposes of other branches of accounting.
Main literature
Porto Editora;SNC - Sistema de Normalização Contabilística, 6ª Edição, Porto Editora, 2016. ISBN: 978-972-0-01983-7
Borges, António; Rodrigues, Azevedo; Rodrigues, Rogério;Elementos da Contabilidade Geral - 26ª Edição, Áreas Editora, 2014. ISBN: 9789898058874
Supplementary Bibliography
Código das Sociedades Comerciais
Rodrigues, João;Sistema de Normalização Contabilística Explicado, 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.
Assessment Components
Avaliação distribuída com exame final
Assessment Components
Description
Type
Time (hours)
Conclusion Date
Attendance (estimated)
Lessons
45
Participação Presencial
15
Teste/Exame
3
Trabalho laboratorial ou de campo
15
Trabalho laboratorial ou de campo
15
Study
67
Total:
160
Continuous Assessment
Under the terms of the Bachelor's Regulation:
1. 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).
2. In the written tests and other assessment elements mentioned in paragraph 2 of Art. 39 it is necessary to obtain a minimum grade of 7.5 (seven point five) points.
3. 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).
4. 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.
Final Exam
Individual written test: 100%
Demonstration of the coherence between the teaching methodologies and the learning outcomes
The teaching methodology is based on the study of the concepts and theoretical foundations of the programmatic subjects and allows students to acquire the essential theoretical knowledge and their qualification to apply the methods and techniques of corporate accounting to concrete cases.
In addition, the elaboration and discussion of practical cases, at individual and group level, allows to consolidate the preparation and critical spirit of the students in approaching the themes of the curricular unit.