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ISLA Santarém 6194

Accounting and Taxation

Logistics
  • ApresentaçãoPresentation
    Transmit to students the knowledge, rules, and procedures to follow in the area of accounting, in order to process the documents for good and proper management of the organization.
  • ProgramaProgramme
    The objectives of the curricular unit are: - To provide students with the foundations associated with accounting science; to provide knowledge about the conceptual structure and the bases associated with the production of Financial Statements. - To empower students regarding the importance of accounting information in the management and control of organizations. - To familiarize students with the functioning of the personal income tax (IRS) and the corporate tax (IRC). - To introduce the basics of VAT and Stamp Duty (IS).
  • ObjectivosObjectives
    The objectives of the curricular unit are: - To provide students with the foundations associated with accounting science; to provide knowledge about the conceptual structure and the bases associated with the production of Financial Statements. - To empower students regarding the importance of accounting information in the management and control of organizations. - To familiarize students with the functioning of the personal income tax (IRS) and the corporate tax (IRC). - To introduce the basics of VAT and Stamp Duty (IS)
  • BibliografiaBibliography
    Cravo, D. et. al, (2009). SNC - Sistema de Normalização Contabilística - Comentado. Texto Editora Rodrigues, J. (2021. Sistema de Normalização Contabilística. Porto Editora Nabais, C. (2009). Prática Fiscal, IRS, IRC e IVA. Lídel Código do IRS - ultima alteração (legislação) Código do IRC – ultima alteração (legislação) Código do IVA – ultima alteração (legislação) RITI – Regime do IVA nas Transações Intracomunitárias ultima alteração (legislação) EBF – Estatuto dos Benefícios Fiscais ultima alteração (legislação)
  • MetodologiaMethodology
    Active methodologies based on case studies will be implemented whenever possible, when the subject allows it.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    6
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não