Discipline - CIEL Camada de Integração Ensino Lusófona

Details: Category: Discipline

Não
This curricular unit aims to provide students with fundamental and solid knowledge about financial accounting, namely about the classification, recording, correction and analysis of the company's financial information, as well as the preparation of financial statements and their analysis based on economic and financial indicators for the purposes of decision-making.
Semestral

Descrição dos instrumentos de avaliação (individuais e de grupo) ¿ testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.

Exemplo:

*Descrição*	*Data limite*	*Ponderação*
Teste de avaliação 1º	27-04-2026	40%
Teste de avaliação 2º	15-06-2026	50%
Assiduidade e participação nas aulas 10% (PA)		10%

Adicionalmente poderão ser incluídas informações gerais, como por exemplo, referência ao tipo de acompanhamento a prestar ao estudante na realização dos trabalhos; referências bibliográficas e websites úteis; indicações para a redação de trabalho escrito...

Classification and registration of asset facts in inventory and investment accounts. Deferrals, provisions and impairments; Recording estimates of expenses, income and taxes; Cash basis and accruals basis; Verification balance sheet and its correction. Rectified trial balance and final trial balance. Preparation of financial statements; Economic and financial analysis of the company.
Teach essential concepts and techniques of financial accounting with a view to providing students with the acquisition of knowledge for their application in solving concrete problems in practical terms at the level of financial accounting. It is also intended to provide students with a critical spirit in relation to the accounting record of simple and complex equity variations and to enable them to analyze and reasonedly discuss the problems emerging from the business dynamics that generate these same variations and their records. It is intended that students know how to record the calculation of VAT, IRS and IRC payable or receivable to/from the State.
Mandatory
Classes are essentially practical, preceded by a small theoretical introduction to solving practical cases. General knowledge of the subject is taught with a view to a good learning of the subjects to solve the exercises on the registration of the company's assets and the calculation of taxes. At the same time, students will be provided with the analysis and discussion of more complex concrete situations in the life of companies.
Português
Borges, A. (2014). Elementos de Contabilidade Geral (26a ed.). Lisboa: Áreas Editora; Fernandes, C., Peguinho, C., Vieira, E., Neiva, J. (2018). Análise financeira - Casos práticos (2ª Edição). Lisboa: Edições Sílabo. Fernandes, C., Peguinho, C., Vieira, E., Neiva, J. (2019). Análise financeira - Teoria e prática (5ª Edição). Lisboa: Edições Sílabo. Kaizler, A., Viana, C., Cunha, C, Nunes, C., Plácido, C., Quelhas, C., Ribeiros, D., Martins, D., Azevedo, G., Carrapiço, J., Baptista, L., Pereira, M., Guimarães, M., Tavares, N., Marques, P., Pinheiro, P., Antas, R., Alves, S., & Pontes, s. (2025). Contabilidade Financeira. Ordem dos Contabilistas Certificados. Neves, J. (2015). Análise e Relato Financeiro - Uma visão integrada de gestão (8ª Edição). Lisboa: Texto Editores. Rodrigues, J. (2016). Sistema de Normalização Contabilística SNC Explicado, (6.a ed.). Porto: Porto Editora Teixeira, N., Ribeiro, J., Santos, M. e Pardal, P. (2021). O valor e a sustentabilidade financeir. Silabo.
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IPLUSO3564-18158
Financial Accounting II
18158
3564
Accounting and Management

Details: Category: Discipline

Não
International Trade curriculum unit aims to provide students with an understandable and up-to-date analytical instrument, necessary to understand the phenomena of globalization of markets and production that currently characterize the world economy. The focus on the forms of internationalization of organizations as well as international payment methods and the functioning of the FOREX market will provide knowledge for the management activity in companies where these issues are relevant.
Semestral

Exemplo:

*Descrição*	*Data limite*	*Ponderação*
1º Teste de avaliação 2º Teste de avaliação	23-04-2026 04-06-2026	35% 35%
Trabalho de Grupo	Entrega 06/06/26 /Apresentação 12/06/26	30%

1 Introduction 1.1 Concept, and objectives and scope of International Trade 2. Trade Balance 3. Classical Theories of International Trade 4. Contemporary Theories of International Trade 5. Economies of scale and imperfect competition 6. Analysis of attractiveness and entry into new markets and International Trade 7. Process and forms of Internationalization and International Trade 8. Globalization and International Trade 9. Foreign Exchange Operations and International Trade 10. International Payments
The student should be able to understand and know how to discuss the main dimensions of the real international economy (trade, IDE, trade policy, critical sectors; international payments; internationalization process).
Mandatory
The exposition of current news for the applicability and discussion of the theoretical concepts exposed-
Português
Krugman, P., Obstfeld, M. e Melitz, M. (2012), International Economics, Addison-Wesley.
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0
5
1
IPLUSO3564-18867
International Trade
18867
3564
Accounting and Management

Details: Category: Discipline

Não
The UC Labour Law and Labour Relations appears in the course in the context of an overall objective of providing students with the macro legal-normative framework that is indispensable for structuring the fundamental bases for building an academic path that is successful from the point of view of satisfying the objectives of acquiring and mastering the theoretical and practical tools that are indispensable for adequate and high-quality professional practice in the area of business management. The UC Labour Law and Labour Relations should be a fundamental axis of the CTESP in Accounting and Management, precisely because the legal framework for activities in the field of accounting and business management, which is so exhaustive and omni-comprehensive, does not relieve the professional of the need for its knowledge and basic mastery
Semestral

Exemplo:

*Descrição*	*Data limite*	*Ponderação*
Teste de avaliação	08-04-2026	40%
Teste de avaliação	20-05-2026	40%
Provas orais.	27-05-2026	20%

Law, Labour Relations and Labour Law. Constitutional Labour Law. International labour law. European labour law. The Employment Contract as a paradigm of the Labour Relationship: the Individual Employment Relationship. Labour Contract: notions, characteristics and fundamental elements of the regime. Collective Labour Relations. Social dialogue and tripartism. The Economy and the Labour Market. Employment and Labour. Labour Administration. Labour Jurisdiction.
Knowing, interpreting and mastering the macro legal-normative framework of labour relations. Know, interpret and master the key concepts and issues in the field of the labour market.
Mandatory
Teaching a legal subject on an Accounting and Management course requires a strong sense of practicality and a clear link to the reality of the professional world in question. Therefore, and within the framework of learning the fundamental principles and rules already set out, the use of concrete examples facilitates the acquisition of the competences that make up its transversal domain (also as set out above). There are two written tests and attendance and participation are taken into account (including the oral presentation of work), as follows: First test: 30 per cent of the final assessment. Second test: 30 per cent of the final assessment. Attendance and participation: 40% of the final assessment.
Português
SÁ E MELLO, Alberto de - Direito do Trabalho para Empresas. Coimbra: Almedina, 2023.
4
0
5
1
IPLUSO3564-18864
Labor Law and Labor Relations
18864
3564
Accounting and Management

Details: Category: Discipline

Não
It is a UC that will enable students to know and understand the procedural steps of declaratory scope that they will need to carry out in the development of their functions, both at the administrative and tax levels. This curricular unit is therefore an indispensable tool for future professionals to find themselves fully equipped to be able to perform their day-to-day work within the scope of the functioning and organization of the respective Public Administration, with special priority for the tax nature, something that in its This majority is a relevant gap for those who are already working in the area of ¿¿the course.
Semestral

Exemplo:

*Descrição*	*Data limite*	*Ponderação*
1º Teste de avaliação 2º Teste de avalição Apresentação de trabalho Participação em aula	19-11-2025 14-1-2026 -------------- ---------------	30%. 30% 20% 20%
A participação em aula, incluindo a apresentação de um trabalho e discussãodo mesmo, será objecto de ponderação para a nota final da disciplina.	Ao longo do semestre

- Procedures and respective constitutional principles; - Principles of Public Administration and Administrative Procedure; - Administrative Procedure, respective phases and citizens' guarantees; - Tax constitution, tax system and taxes - the tax in particular: - Legislation and Public Tax Administration; - Tax procedure: concept, object, subjects, general principles and phases; - Settlement procedure and the tax act; - Tax inspection procedure; - Taxpayers' guarantees within the scope of the tax procedure; - Connection between procedure and tax litigation; - Major tax declaration procedures.
- Understand the way in which the bodies that exercise public powers act, through the identification of the main legal principles that shape their actions; - Know the various bodies and entities with which it will be necessary to make professional contacts as well as their modes of operation, organization and connection; - Mastering and handling the respective legislation related to the various stages of the declarative procedures; - Know and know how to move in the various stages of the declarative procedures; Know, know how to discern and use the necessary acts and documentation within the scope of declarative procedures; - Understand and know how to apply the various guarantees of citizens and taxpayers in their favor in conflict with the Public Administration.
Mandatory
Teaching methodologies: a) Interactive classes, with oral, textual and graphic presentation of the subject, accompanied by participation and discussion of the topics taught. b) Research and individual/group work. c) Resolution of practical cases. Knowledge assessment method: The assessment of knowledge will be based on the weighting of three aspects: a) Preparation and presentation of works and respective debate in class: 20% b) Class participation, including debates on the presentation of the work, resolution of practical cases and individual oral tests: 20%. Attendance is a prerequisite for continuous assessment. Note: The student must be present in 75% of classes c) Taking a main written test (60%): January 8th 2025 at class time.
Português
AMARAL, Diogo Freitas do. Curso de Direito Administrativo. Volume II. 4ª Edição. Reimpressão. Almedina. 2020 FURTADO, Miguel. Progressividade ou Proporcionalidade em sede de IRS, no âmbito da justiça social? Revista Minerva Universitária. 2024 FURTADO, Miguel. Direitos Fundamentais: Com ou Sem Hierarquia? Revista Minerva Universitária. 2023 FURTADO, Miguel. Estado Fiscal enquanto Sinónimo de Liberdade. ISG. 2022 FURTADO, Miguel. Caraterização da Administração Pública. Universidade Lusófona. 2020 FURTADO, Miguel. Hierarquia das Leis. ISG. 2022 NABAIS, José Casalta. Direito Fiscal. 11ª edição, Almedina. 2019 ROCHA, Joaquim Freitas. Lições de Procedimento e Processo Tributário. 2ª edição, Almedina. 2019 SOUSA, Domingos Pereira de Sousa, Direito Fiscal e Processo Tributário, Coimbra Editora. 2013 Constituição da República Portuguesa Código do Procedimento Administrativo Lei Geral Tributária Código do Procedimento e do Processo Tributário
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2
IPLUSO3564-18869
Declarative Procedures
18869
3564
Accounting and Management

Details: Category: Discipline

Não
Awaken in the student a sensitivity that leads in the future to realize when to perform statistical methods again; enable the student to critically analyze the statistical analysis results that will be presented without tracking their future professional activity
Semestral

Exemplo:

*Descrição*	*Data limite*	*Ponderação*
Teste de avaliação	21-11-2025	60%
Portfolio - trabalho de grupo	12-12-2025	30%
(participação)		10%

Program: 1. Descriptive statistics -Basic concepts (Variables, population and sample) - Frequency distributions. - Measures of central tendency and non-central - Measures of absolute and relative dispersion and measure of distribution. 2 - Probability theory. - Probability concepts. - Conditional probabilities. - Independent events. - Bayes Theorem. 3 - Random variables: Concept of random variables. - Probability and distribution functions. 4 - Distributions of discrete variables ( Binomial, Poisson¿) 5 - Distributions of continuous variables (Uniform, Exponential and Normal) 6. Central limit theorem 7 Correlation and Regression
Students are expected to: A.Understand the basic concepts of descriptive statistics; B) have learnt the basic concepts of probability theory and random variables, and how to apply them correctly; C) master the most important theoretical distributions (discrete and continuous), in particular the Normal distribution, Binomial and t of "Student"; D) master basic concepts of sampling and sample distributions; E) know how to use point estimation and confidence intervals; F) be familiar with the SPSS statistical software.
Mandatory
The curricular unit includes: 1 - theoretical-practical classes explaining the program contents, complemented with the resolution and discussion of practical exercises. 2 - Practical classes in a computer laboratory that will allow learning and use of the software to carry out the statistical analyzes covered in the UC and the corresponding interpretation of the results. The final grade corresponds to a weighted average of two evaluation components: i) two moments of continuous assessment whose value will be 60% for tests and 30% for practical group work, ii) participation worth 10% of the final grade. The weighted average of the components, rounded to the nearest unit, must be at least 10 values ¿¿to be approved. At no point in the evaluation can the grade be lower than eight points. FINAL EXAM: If the student chooses not to be in continuous assessment, they will be subject to a final exam.
Português
Maroco, J. (2018). Análise Estatistica com o SPSS Statistics 7ª ed., Lisboa: Report Number. Pestana, M.H. & Gageiro, J. (2014) Análise de Dados para Ciências Sociais: A complementaridade do IBM_SPSS, 6ª edição. Edições Sílabo. Lisboa. Reis, E. (1996). Estati¿stica descritiva. Lisboa: Edições Sílabo. Ross, ( ) Introduction to Probability and Statistics for Engineers and Scientists
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2
IPLUSO3564-18870
Data Analysis and Processing
18870
3564
Accounting and Management

Page 160 of 225

Financial Accounting II

International Trade

Labor Law and Labor Relations

Declarative Procedures

Data Analysis and Processing

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