Accounting Law

Code

MM109

Department

Área de Ensino

Credits

4

Teacher in charge

Manuel Pita

Weekly hours

3

Teaching language

Português

Objectives

- To know the concept of accounting, its divisions and its purposes

– To know international and domestic law sources that regulate the accounting; 

- To understand the concept of account and its diverse class;

- To know the methods used for the accounting to record the patrimonial facts

- To understand the concepts of debit and credit

- To apply the method of the double entries

- To understand the basic equation of the accounting

- To apply the basic equation of the accounting in the commercial incorporation

- To understand the difference between the patrimony in the accounting and the legal meaning

- To understand the accounting of the main social operations

- To understand the concepts of cost and advantage and the rules for its recognition

- To understand the accounting principles

- To understand the process of elaboration of the balance sheet and documents that they serve to it of support

- To understand the structure of the balance sheet and its elements, the asset, the net capital and the liabilities

- To understand the income statement

- To understand the purpose of the rendering of accounts

Subject matter

1. The Accounting Law: object and sources.
2. Accounting: fundamental concepts and techniques
2.1. The balance sheet: assets, liabilities and equity
2.2. The heritage and its modifications: facts sheets. The fundamental equation of accounting
2.3. The registration of facts sheets: the double entry method
2.4. Accounts: concept, classification and Plan Auditor
3rd. The life of commercial society
3.1. The constitution of society business: underwriting and completion of capital, the initial balance
3.2. Operations social and registration.
3.3. The results of the exercise: the recording of costs and loss of income and gains.
4th. Accountability
4.1. income statement
4.2. Balance
4.2.1.O balance sheet, regularization operations, the calculation of income and balance sheet
4.3. The approval of the accounts and the application of results

Bibliography

- Silva, César Augusto Tibúrcio /Tristão, Gilberto, Contabilidade Básica, Editorial Atlas, São Paulo
- Borges, António/Azevedo Rodrigues,José/Rodrigues,Rogério, Elementos de Contabilidade Geral, Areas Editora, Lisboa- Cozian, Maurice/ Gaudel, Pierre-Jean, La comptabilité racontée aux juristes, Litec, Paris- Rivero Romero, José/ Rivero Menéndez, José Angel, Contabilidad para juristas, Edisofer, Madrid- Privitera, Cláudio, Manuale di tecnica e analisi di bilancio per giuristi d´impresa, Giuffré, Milano

 

Teaching method

Lectures and practical classes; evaluation process in two stages: an interim test optional which contributes 20% to the final result, a final written exam.

Evaluation method

Written examination. The mark in the final written test may be improved by continuous assessment of written and oral work.

Courses

• Second Cycle - Law