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IPLUSO 18844

Introduction to Accounting and Taxation

Administrative Management of Human Resources
  • ApresentaçãoPresentation
    Introduction to Accounting and Taxation.
  • ProgramaProgramme
    1. Concept of financial accounting and accounting information system; 2. Concepts of heritage, organization, company, natural person, legal entity, natural person and legal person; 3. Accounting and business. Examples of a company's assets; 4. Accounting standards. General guidelines of Decree-Law No. 158/2009, of 13 July, which approved the SNC. Account code; 5. Movement of accounts and sub-accounts from classes 1 to 8, including accounts receivable and payable, inventories, VAT and income taxes; 6. Main accounting documents. Balance sheet and financial statement; 7. Basics of VAT and Income Tax; 8. Accounting for VAT and Income Tax.
  • ObjectivosObjectives
    1.To understand what business "accounting" is and what is its importance for the organization; 2.To know what is heritage, 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 of classes 1 to 8; 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 proceed with their accounting.
  • 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.  
  • MetodologiaMethodology
    Also include innovative methodologies to support the teaching-learning process used
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    3
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não