ISLA IPGT 15799

Introduction to Accounting and Taxation

• ApresentaçãoPresentation

  The overall objective of this Curricular Unit will be to provide students with basic knowledge of the objectives of Accounting, whether Financial or External Accounting, Management or Internal Accounting, as well as Taxation, with an approach to the main classifications of taxes and their purposes.
• ProgramaProgramme

  Accouting Main types of accounting.. Fundamental concepts. General or financial accounting. Standardization Standardization. Historical evolution. The Accounting Standardization System (SNC). The SNC financial statements. Management Accounting Fundamental concepts. Calculation of production costs. Costing systems. Variable costing and cost-volume-profit analysis (CPV). Financial analysis Analysis techniques. Analysis indicators. Analysis by area - economic, financial and monetary. Sumary. Taxation Introduction. Taxes. Tax-related figures. The stages of the tax process. The main classifications of taxes.
• ObjectivosObjectives

  Students should acquire theoretical and practical skills that enable them to fulfill the objectives defined in the previous point, namely: Understand the link between accounting and economic development; Master the concepts of assets, inventory, accounts, and balance sheets; Understand accounting standards and their historical evolution; Be familiar with the SNC (National Accounting Standards) and complementary legislation; Know the objectives, characteristics, and requirements of management accounting; Calculate production costs; Know costing systems and cost-volume-profit analysis; Know the financial analysis process—analysis techniques and indicators; Know the objectives of a tax system; Know the main classifications of taxes and their objectives.
• BibliografiaBibliography

  AMORIM, José; AZEVEDO, Patrícia - Lições de Direito Fiscal. 1.ª edição. Vila Nova de Gaia: Primeira Edição, 2022. BORGES, António; RODRIGUES, Azevedo; RODRIGUES, Rogério; RODRIGUES, José - Elementos de Contabilidade Geral. 21.ª edição. Lisboa: Áreas Editora, 2021. CAIADO, António Campos Pires - Contabilidade de Gestão. 9.ª edição. Lisboa: Áreas Editora, 2020. SNC - Sistema de Normalização Contabilística. 7.ª edição. Porto: Porto Editora, 2025.  
• MetodologiaMethodology

  Use of the inverted classroom principle. Use of spreadsheets to solve exercises.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  6
• NaturezaNature

  Mandatory
• EstágioInternship

  Não
• AvaliaçãoEvaluation

  Descrição dos instrumentos de avaliação (individuais), respetivas datas e ponderação na nota final.

  Descrição	Data limite	Ponderação
  Teste 1 de Avaliação Distribuída (AD)	26-11-2025	45%
  Teste 2 de Avaliação Distribuída (AD)	09-01-2026	45%
  Assiduidade e Participação	09-01-2026	10%

  OU

  Descrição	Data limite	Ponderação
  ...	...	0%
  Teste de Avaliação Global (TAG)	09-01-2026	90%
  Assiduidade e Participação	09-01-2026	10%