Class Course Project I

Simulation of activity company in services and sales products area, including accounting exercices with salary registrations, customers invoices, suppliers invoices and other operations important for financial information to report, aplication of portuguese rules with NCRF and NCRF-ME and SNC-AP for state and governant  services. Public and private companies accounting basis between both sistems.

Not applicable

Syllabus:   1. Company starting business, registers in comercial chambers, Fiscal authorities and social security services. Company contract, rent and labor contract.   2. Accounting and fiscal entries, as well all administrative process from the small company in order to learn and apply all procedures and laws in the area of Account, Audit and Fiscal Consulting of Portuguese Companies. The work is based on three months activity.   3. Closing accounting financial and fiscal systems and terms

Practical classes with the use of recent information and communication technologies and tutorial monitoring, certified ERP in use in the Portuguese business market. Assessment: Written test, presentation of the work with all the elements of the Tax Dossier.     All works are always carried out using digital platforms and without resorting to printing. Advanced use of new technological resources for a digital transformation and dematerialization of the most administrative tasks linked to the functions of a certified accountant.

Sá, J. (2021). Contabilidade financeira: Conceitos e aplicações (3ª ed.). Lisboa: Editora RH. Curto, J. M. D., & Ribeiro, C. (2019). Contabilidade: Teoria e prática (4ª ed.). Lisboa: Edições Almedina. Alexander, D., & Nobes, C. (2020). Financial accounting: An international introduction (7th ed.). Harlow: Pearson Education.