Corporate Accounting

Scholar Year: 2023/2024 - 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 Bruno Campino   2,00 Sónia Fernandes   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

Demonstration of the syllabus coherence with the UC intended learning outcomes

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.

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.

Demonstration of the teaching methodologies coherence with the curricular unit's intended learning outcomes

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. Lectures have a content majority expositive and the main objective is to promote the deepening of concepts and basic knowledge. It is implied however that, where appropriate, the debate will be raised as a way to exercise the analytical mind of students. Practical classes' main goal is to give students the experience to become more agile, more demanding, get more profound concepts and the knowledge of their accounting treatment. It is intended to encourage processes of comprehension, analysis and statement of accounts in accordance with the applicable legislation through the development of practical exercises related to the programmatic contents of the Curricular Unit.

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.

Diário da República (2009). Decreto Regulamentar n.º 25/2009. Diário da República, de 14 de Setembro, 1.ª série, n.º 178, pp. 6270-6285, relativo ao Regime Regulamentar das Depreciações e Amortizações.

Duarte, N. A., Novais, J. e Cardoso, P. (2013). Manual de Prestação de Contas nas Sociedades Comerciais (3.ª ed.). Lisboa: Vida Económica.

Farinha, J. P. e Cascais, D. (2011). SNC – Encerramento de Contas. Lisboa: Texto Editora.

Gomes, J. e Pires, J. (2015). SNC - Sistema de Normalização Contabilística Teoria e Prática (5.ª ed.). Lisboa: Vida Económica.

Lopes, C. A. R. (2017). Consolidação de Contas de acordo com o SNC e Normas internacionais de Contabilidade (IAS/IFRS), (3.ª ed.). Lisboa: Edições Sílabo.

Lopes, C. A. R. (2022). Casos Práticos de Consolidação de Contas (2.ª ed.). Lisboa: Edições Sílabo.

Macedo, A., Oliveira, J. e Azevedo, G. (2013). Consolidação de Contas. Lisboa: Escolar Editora.

Rodrigues, J. (2015). Participações Financeiras e Consolidação de Contas. Lisboa: Porto Editora.

Silva, S. (2023). Diapositivos de Contabilidade das Sociedades. ESCE/IPS.

Sistema de Normalização Contabilística (SNC): Decreto-Lei n.º 158/2009, de 13 de julho; Decreto-Lei n.º 98/2015, de 2 de junho; Portaria n.º 218/2015, de 23 de julho; Portaria n.º 220/2015, de 24 de julho; Aviso n.º 8254/2015, de 29 de julho; Aviso n.º 8255/2015, de 29 de julho; Aviso n.º 8256/2015, de 29 de julho; Aviso n.º 8257/2015, de 29 de julho; Aviso n.º 8258/2015, de 29 de julho. Documentos disponíveis em http://www.cnc.min-financas.pt da Comissão de Normalização Contabilística.