Auditing and Taxation
15 ECTS; 3º Ano, 2º Semestre, 30,0 T + 150,0 TP
There are no formally defined prerequisites.
However, it is important for students to have a good knowledge of accounting and taxation matters.
At the end of the course the students should have a practical overview of the profession of chartered accountant, particularly accounting and tax matters.
They should also familiarise themselves with the code of ethics for the profession through simulation.
1. Aims of the Entrepreneurial Simulation
2. Create a business activity
3. Simulate situations that enable the record of transactions and compliance with legal obligations over a full financial year
4. Preparation and analysis of financial statements
5. Accountability to the shareholders
6. Obligations under the Code of the commercial register
7. Tax compliance
Assessment is continuous throughout the semester with several assessment tasks.
Students who do not attend to the required number of classes or who do not obtain a pass must sit a practical examination.
- Araújo, D. e Cardoso, P. e Novais, J. (2013). Manual de Prestação de Contas nas Sociedades Comerciais. Lisboa: Vida Económica
- Correia Alves, G. e Baptista da Costa, C. (2014). Contabilidade Financeira. Lisboa: Rei dos Livros
- Tributária e Aduaneira, A. (0). Informação Fiscal. Acedido em 4 de fevereiro de 2018 em https://www.portaldasfinancas.gov.pt
- Social, S. (0). Obrigações perante a Segurança Social. Acedido em 4 de fevereiro de 2018 em www.seg-social.pt
Method of interaction
Classes are essentially practical, oriented to the development of commercial activity and the corresponding accounting and tax processing.
There are also some theoretical sessions to review and update the knowledge acquired in other modules.
Software used in class