IPLUSO 18844

Introduction to Accounting and Taxation

• ApresentaçãoPresentation

  This course covers the basic theoretical and practical foundations of financial accounting, based on the Accounting Standards System (SNC) and knowledge of the various taxes that interact with business. It is relevant to the study cycle due to the importance of Accounting and Taxation in public and private organizations. Its objective is therefore to prepare and equip future professionals with basic skills in understanding and operating accounting tools and analyzing financial information for management, as well as knowledge about the impact of various taxes on business activity.
• 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

  1.To understand what business "accounting" is and what is its importance for the organization; 2.To know what is equity, organization, company, individual, legal entity, natural person and legal person; 3.To be able to identify the assets of an organization to proceed with its accounting record; 4. Understand the basics of the accounting standardization system and the accounting code; 5. Be able to carry out accounting entries for simple operations of accounts and sub-accounts according to SNC; 6. Know what a trial balance is and distinguish between the balance verification trial balance and the final trial balance. Know what a pre- and post-tax income statement and balance sheet are prepared; 7. Understand the basics of the tax system and which taxes the company and workers support and deliver to the State; 8. Be able to identify taxes and and their characteristics.
• BibliografiaBibliography

  - SILVA, Ana Cristina, SILVA, Eusébio, SILVA, José, JESUS, Tânia - Casos práticos. SNC. Contabilidade Financeira. 3ª edição. Lisboa: Rei dos Livros. 2011. ISBN: 978-989-8305-15-2. - Sistema de Normalização Contabilística, Porto: Porto Editora. Outubro de 2009. ISBN: 978-972-0-32646-1. - Aulas do professor. - A constituição da República Portuguesa e os Códigos Fiscais (IVA, IRS e IRC).  
• MetodologiaMethodology

  Also include innovative methodologies to support the teaching-learning process used
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  3
• NaturezaNature

  Mandatory
• EstágioInternship

  Não