Corporate Accounting

Scholar Year: 2018/2019 - 1S

Courses

Head Teacher Responsability Susana Maria Teixeira da Silva Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 2 2 Lectures Type Teacher Classes Hours Theoretical Totals 1 2,00 Susana Silva   2,00 Practices Totals 1 2,00 Susana Silva   2,00

Teaching language

Portuguese

Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)

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.

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 Assets
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

Teaching methodologies

Lectures: The use of expositive method for introduction of theoretical concepts and
participatory approach to reflection on the contents.
Practicals: Use of expositive and participative methods for resolution of exercises.

Assessment methodologies and evidences

The assessment consists of two written tests. The minimum score required in each test is 10
points - The Final Score = Average of the two tests. If the final score is less than 10 values
student must perform the final evaluation.
Final: Intended for students who did not opt for continuous assessment. If the exam grade is less than 10 values there is no approval.
Supplementary: 2nd season (intended for students who had not performed or not used at the normal time or continuous assessment). The evaluation system is the same as in the final evaluation of the Regular Season.
Special Season (intended for students who may finish the academic part of the course by passing a maximum of two (2) UC, and to subscribe all of them, apart from other cases properly regulated). This evaluation is made by:
Examination - if the exam grade is less than 10 values there is no approval.