Discipline details

Course details

Recommended Prior Knowledge

-
Objectives

Objectives of the Curricular Unit: Understand and interpret applicable law. Know and understand the methods and accounting procedures. Proceed to adequate accounting records. Understand and analyze the shares and the formation of economic groups. Prepare the synthetic consolidated accounting records. Analyze revaluation models of tangible and intangible assets.
Skills to develop: To contribute to understand the role the accounting information in the context of organizational management and to provide the development of competences needed to understand the principles, the concepts and the accounting standards and their application to specific situations in companies.
Teaching Methods

The teaching methodologies of this Curricular Unit emphasize the process of constructing knowledge about specific accounting situations of life in companies issues and its treatment as a way to develop the analytical capabilities of the student and provide a deeper study of the same. Theoretical-practical classes have an expository nature, illustrated, whenever possible, with examples of the application of theoretical concepts. Furthermore, whenever justified, the debate will be raised as a way to exercise the analytical mind of students. In turn, the practical component focuses on the preparation of practical exercises, related to the syllabus of the Curricular Unit, as a way of promoting processes of understanding, analysis and demonstration of accounting records, in accordance with applicable legislation.
Internship(s)

Não
Syllabus

1. The process of incorporation of companies 1.1. Legal formalities 1.2. Accounting process
2. Modification of corporate capital 2.1. Increase, reintegration, reduction and own shares (interest) 2.1.1. Applicable legislation 2.1.2. Accounting process
3. Companies report and appropriation of net consolidated result 3.1. Applicable legislation 3.2. Accounting process
4. Revaluation of Property, Plant and Equipment and Intangible Asset 4.1. Applicable standards. 4.2. Case studies
5. Mergers, Spin-offs, liquidations and Transforming companies 5.1. Applicable legislation 5.2. Accounting process
6. The account consolidation process 6.1. Applicable standards. 6.2. Methods used 6.3. Case studies
Content Explanation

The program contents matches the objectives of the course and allows students to further develop the study of specific accounting situations in the life of companies, namely: the constitution, the amendment of the capital, the revaluation of tangible and intangible assets, the reports, the transformation of companies, mergers, dissolution and sharing and consolidation of accounts. This enables the student also to understand their importance to the exercise of their profession. Either the acquisition of basic concepts or the theoretical and practical frameworks will be made according to the SNC and through the analysis of Financial Reporting Accounting Standards, specific to the accounting situations that will be analyzed and detailed. For students to identify and understand the importance of certain specific situations in a company’s life and their accounting treatment, it is important to address the contents mentioned above.
Methodology Explanation

Theoretical-practical classes using the expository method, to introduce theoretical concepts and the participatory method for reflection on the content, as well as the use of demonstrative/interrogative methods to solve exercises.
Responsible Lecturer(s)

Susana Maria Teixeira da Silva - 1.º Semester
Bibliography

Aleixo, M. C., Fernandes, S. e Silva, S. (2023). Caderno de exercícios. ESCE/IPS
Diário da República (1986). Decreto-Lei n.º 262/86.
Diário da República, de 2 de Setembro, 1.ª série, n.º 201, pp. 2293-2385, relativo ao Código das Sociedades Comerciais – com as respetivas alterações.
Diário da República (1989). Decreto-Lei n.º 42/89.
Diário da República, de 3 de Fevereiro, 1.ª série, n.º 29, pp. 445-455, relativo ao Registo Nacional de Pessoas Coletivas – com as respetivas alterações.
González, F. J. F., Carriazo, J. L. A. y Aparicio, J. R. (2014). Contabilidad de Sociedades. Madrid: Editorial Centro de Estudios Financieros.
Lopes, C. A. R. (2022). Casos Práticos de Consolidação de Contas (2.ª ed.). Lisboa: Edições Sílabo.
Nabais, C. e Nabais, F. (2021). Prática Contabilística (7.ª ed.). Lisboa: Lidel.
Rodrigues, J. (2021), “SNC - Sistema de Normalização Contabilística Explicado” (8.ª ed.). Lisboa: Porto Editora.
Silva, S. (2023). Diapositivos ESCE/IPS.