Part of this Programme
Accounting and Taxation
Level of Qualification|Semesters|ECTS
Master Degree | Semestral | 3
Year | Type of course unit | Language
1 |Mandatory |Português
Total of Working Hours | Duration of Contact (hours)
75 | 22,5
Recommended complementary curricular units
Prerequisites and co-requisites
Entrepreneurial freedom and economic regulation. Constitution of the company: types of companies¿
legalization procedures¿ statutes. Legal status of the company: obligations and rights of members and
management of the company (entries¿ additional benefits¿ fringe benefits¿ transmission units¿ dismissal and
exclusion of members¿ amortization of quotas or shares¿ resolution of the shareholders, management and
accounts report¿ dissolution of the company). Types of corporate governance: comparative perspective with the
US. Companies and contracts. Ways of doing business. Listed and unlisted companies.
The first objective is to understand the legal structures of business and learn to differentiate the structure of
The second objective is to understand how to set up business and what kind of society government adopted
meet the business objectives.
The third objective is to analyze and understand the problems that managers face to face how quickly the
Teaching methodologies and assessment
During these classes, students must develop skills in line with the stated objectives, and for that purpose are
used the following methods in the teaching / learning process:
a. Expository, through the presentation of fundamental theoretical concepts using exemplifications.
b. Participatory, through analysis, discussion and resolution of application exercises and case studies.
c. Active, through tests, individual and/or group assessments/works and optional exercises.
through autonomous student work.
1. Continuous evaluation:
Group assignment 50%
Final exam 50%
Approval requires a minimum of 10 points compounded average.
2. Final sitting exam 100%
Approval requires a minimum of 10 points.
Pita, M.A. (2011). Curso elementar de direito comercial, 3a Edição, Lisboa: Áreas Editora.
Almeida, A.P. (2013). Sociedades comerciais, valores mobiliários, instrumentos financeiros e mercados. Vol. 1.
e 2., Coimbra: Coimbra Editora.
Davies, P.L. (2008). The Principles of Modern Company Law, 8th Edition, London: Thomson Edition.
Serens, M.N. (2015). Código das Sociedades Comerciais. 31a Edição, Lisboa: Almedina.