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IPLUSO 5039

General Accounting and Taxation

Business Management and E-Commerce
  • ApresentaçãoPresentation
    This course has in its programmatic substance, the basic, theoretical and practical, of Financial Accounting, based on the Accounting Normative System (SNC), and the knowledge of the various taxes that interact with companies. It has its relevance in the study cycle because of the importance that Accounting and Taxation have in organizations, public and private, therefore, the objective is to prepare and provide future professionals, with basic understanding, operability of accounting tools, and analysis of finantial information for management, as well as understanding the impact of taxes in bussinesses.
  • ProgramaProgramme
    1. Introduction to accounting and its evolution. Information as a management tool. Concept, evolution, and divisions of accounting 2. The company and cash flows 3. Assets and asset events. The balance sheet and the fundamental equation. Income and expenses 4. The accounting standardization system (SNC) 5. Accounts. Types and rules for account movements. 6. Activity cycles and accounting operations. 7. Balance sheet and income statement. 8. Introduction to taxation - Public financial activity: public expenditure and revenue; - The constitutional principles of tax law; - The concept of tax and related figures; - The stages of taxation: incidence, assessment, settlement, and collection. 9. The Portuguese tax system - The structure of the national tax system; - The types of national taxes; - Value added tax; - The VAT regime for intra-Community transactions (RITI); - General characteristics of personal income tax (IRS) and corporate income tax (IRC) and calculation of taxable income.
  • ObjectivosObjectives
    This UC aims to promote the assimilation of knowledge and the acquisition of skills that are listed: Understand the nature and purpose of accounting, as well as understand its fundamental concepts, measurement and recognition criteria present in accounting standards; Understand the accounting process and record the accounting operations under the Accounting Standardization system (SNC); Know the structure of the Portuguese Tax System, namely distinguish and understand the functioning of the various types of taxes in relation to companies, such as Personal Income Tax (IRS), Corporate Income Tax (IRC) and Tax on the Added Value (VAT); Know, in particular, the taxation of electronic commerce and digital platforms, namely trade with Member States and third countries and the distance selling regime.
  • BibliografiaBibliography
    Borges, A. (2014) Elementos de Contabilidade Geral (26ª ed.), Lisboa, Áreas Editora; Lopes, Ilídio Tomás (2017). Contabilidade Financeira, (2ª ed.), Lisboa, Escolar Editora Rodrigues, J. (2016). Sistema de Normalização Contabilística SNC Explicado, (6.ª ed.), Porto Editora  Marreiros, José (2021), Sistema Fiscal Português, (18ª ed.), Áreas Editora A constituição da República Portuguesa e os Códigos Fiscais (IVA, IRS e IRC).
  • MetodologiaMethodology
    Foram aplicadas metodologias diversificadas.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não