Accounting and Fiscal System (LGVR)
Courses Sales and Retail Management
This course aims to provide students with a general overview of the main accounting and financial reporting standards in force in Portugal, as well as presenting the main aspects of the national tax system, distinguishing and characterizing taxes on income, taxes on assets and taxes on consumption, as well as an overview of the general theory of taxes.
With regard to accounting, the aim is to present in particular the reporting structure and content of the financial statements, as well as the implications of the main accounting facts.
Accounting,
Financial Reporting
Taxation
Finance Taxation
Know the accounting framework
Understand the content of the financial report
Interpret financial statements
Know the current tax system
1. Introductory concepts
2. Content of the financial statements
3. Accounting facts
4. Accounting operations - operating cycle, investment cycle and financing cycle
5. Year-end operations
6. Financial reporting
7. Portuguese tax systems (income taxes, consumption taxes, wealth taxes, fees)
1. Lourenço, Isabel; Lopes, Ana; Morais, Ana, Fundamentos de Contabilidade Financeira, Edições Sílabo (2020).
2. Catarino, João; Guimarães, Vasco Branco, Lições de Fiscalidade Volume I (8ª Edição 2020).
3. Rodrigues, João, Sistema de Normalização Contabilística Explicado, Porto, 2019, Porto Editora.
4. Materials available on the Moodle platform.
E-learning.
Continuous assessment is privileged: 2 digital written documents (e-folios) during the semester (40%) and a final digital test, Global e-folio (e-folio G) at the end of the semester (60%). In due time, students can alternatively choose to perform one final exam (100%).