ISLA IPGT 15799

Introduction to Accounting and Taxation

• ApresentaçãoPresentation

  The historical evolution of accounting; the profession of accountant in Portugal; normative institutions; the Accounting Standardization System; conceptual structure; structure and content of the financial statements; The organization of a chart of accounts; rules for handling accounts; recognition of current transactions. Historical evolution of accounting; the profession of accountant in Portugal; normative institutions; the Accounting Standardization System; conceptual structure; structure and content of the financial statements; The organization of a chart of accounts; rules for handling accounts; recognition of current operations. Taxes and financial activity of public entities; the tax legal relationship; sources of tax law; the interpretation of tax law and its application; LGT; IRS;IVA and Stamp Duty.
• ProgramaProgramme

  The historical evolution of accounting. From the 1977 POC to the SNC International normative institutions. International financial reporting standards and their influence on national regulations; The accounting standardization system; Conceptual structure; Organization of a Chart of Accounts; Rules for handling accounts; Balance Sheet and Financial Analysis; Income Statement and Economic Analysis; Economic situation: Integrated profitability analysis Management, Financial and cost accounting; Fundamentals of taxation IRS
• ObjectivosObjectives

  Provide students with the bases associated with accounting science. Provide knowledge about the conceptual structure and the bases associated with the production of the Financial Statements. Train students to understand the importance of accounting information in the management and control of organizations. Make known the operation of the personal income tax (IRS). Make known the bases of IVA and Stamp Duty (IS).
• BibliografiaBibliography

  Sistema de Normalização Contabilística (Edição mais recente), Porto Editora. Vida Económica (Edição mais recente) Sistema de Normalização Contabilística; Gomes, J. e Pires, J. (2011), SNC - Sistema de Normalização Contabilística - Teoria e Prática, Vida Económica; Carlos, Américo B. (2014), Impostos - Teoria Geral, 4.ª Edição Lei Geral Tributária Código do Imposto sobre o Rendimento das Pessoas Singulares Código do Imposto de Sobre o Valor Acrescentado Código do Imposto de Selo
• MetodologiaMethodology

  Problem-Based Learning (PBL): Focus on problem-solving as a means for developing skills and competencies.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  3
• NaturezaNature

  Mandatory
• EstágioInternship

  Não