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Universidade Lusófona


Ministerial Decree nº 14750/2008 of 27 May, altered by the Ministerial Decree nº 16172/2010 of 3 November

A3ES Decision


Decision date


A3ES Decision

Confered Degree | Duration | ECTS

Bachelor | 6 Semesters | 180 ECTS

Programme Director

Prof. João Miguel Borralho / Prof. António Augtusto Costa


Adelaide Pereira e Cidalina Soares

Entrance Conditions

National access competition/tender:
Having completed the 12th grade;
A grade higher than 95 points (range 0-200), in the following entrance exams:
04- Economics
17- Mathematics Applied to Social Sciences
18- Portuguese

Entry competition/tender:
Course changes;
In accordance with Decree 401/2007, of April 5.
Special competition/tender for those over the age of 23:
On completing 23 years of age by the 31st of December of the preceding year
Those not entitled access to higher education (if they have undertaken and been approved in the entrance test for the college they want to enter, they are entitled to the referred access).
Special competition/tender for higher education graduates and Diplomas in Specialized Technology:
(In accordance with Decree-Law No. 393-B/99, of 2 October;
In accordance with Ordinance No. 854-A/99, of 4 October;
In accordance with Decree-Law No. 88/2006, of May 23).

Programme requirements

Have completed a total of 180 ECTS


The present course of the first cycle has as main objective the training of individuals able to work in accounting, taxation and auditing, with a particular attention to the functions inherent in a business context to these areas. In addition, the course also seeks to ensure the acquisition of skills needed for the students to pursue their studies at a more advanced level, including second and third cycle. The fulfillment of these objectives involves the preparation of the student to apply knowledge in practical environments, the methods relate to the practices and understand the theoretical models underlying the options and practices of accounting standards and tax rules.

Knowledge, abilities and skills to be acquired

Obtain scientific knowledge about accounting, auditing and taxation and other areas as management and mathematics. Relate the different accounting and tax practices in Europe and the USA.
The objectives are operationalized through the teaching, which comprises in addition to contact hours, practical work and research (introduction) as well as to answer questions in class but to prepare at home.
Promoting internships to develop mainly abroad and the frequency of semesters abroad under the Erasmus. Measuring the level of fulfillment is through the percentage of passes, number of students who express the intention of the Director to do internships and classes overseas.

Equipments and venues

Classroom, Amphitheater, Computer Laboratory, Library, Work Technology Center, Study Rooms, Bars and Canteens, Offices.
Fixed Video projector, PC Desktop HP7100 - Pentium IV 3GHz - RAM 512 Mb - HD 40Gb, PC Desktop HP7600 - Pentium D 2.8GHz - RAM 1 Gb - HD 40Gb, PC/Netbook Portátil (requisição), Retroprojector (requisição), Sistema de áudio.

Further Studies

The degree of Bachelor allows access to postgraduate studies

Occupacional Profiles

Certified accountants;
Heads of accounting firms;
Responsible for fiscal management of the company;
Financial managers;
Consultants in accounting and taxation;
Members of the departments of human resources;
In private companies and in companies and government departments


The development of an active policy the professional integration for students, is one of the objectives of this course. Thus, besides the different protocols of collaboration to promote the integration of our students in the probationary period and in-service training in different public and private entities working in the sector in Portugal, this course of study develops ad hoc arrangements with other institutions in order to ensure effective integration of all its students or graduates. The course includes a course of Project. The protocol concluded with the Association of Offical Accounting Technicians, the successful completion of this course gives exemption from compulsory training for access to the same order.

Scientific Areas

Contabilidade e fiscalidade | Matemática e estatística | Ciências empresariais

Study Plan

Ministerial Decree nº 14750/2008 of 27 May, altered by the Ministerial Decree nº 16172/2010 of 3 November
1st Year/ Core CurriculumSemester ECTS
Company Organisation and StructureFirst Semester4
Financial Accounting IFirst Semester6
Fundamentals of LawFirst Semester4
Introduction to Contemporary ThoughtFirst Semester4
Introduction to EconomyFirst Semester5
Mathematics IFirst Semester6
Corporate Information SystemsSecond Semester5
Financial Accounting IISecond Semester6
Financial CalculusSecond Semester5
Mathematics IISecond Semester6
Psicossociology of OrganizationsSecond Semester4
Taxation ISecond Semester5
2nd Year/ Core CurriculumSemester ECTS
Cost Accounting IFirst Semester5
Financial Management of a BusinessFirst Semester5
Labour LawFirst Semester4
Option IFirst Semester4
Statistics IFirst Semester6
Taxation IIFirst Semester5
Corporate LawSecond Semester5
Cost Accounting IISecond Semester5
Financial Auditing ISecond Semester6
Option IISecond Semester4
Statistics IISecond Semester6
Taxation IIISecond Semester5
3rd Year/ Core CurriculumSemester ECTS
Cost Accounting IIIFirst Semester5
Course Project IFirst Semester7,5
Financial Auditing IIFirst Semester6
Investments AnalysisFirst Semester5
Option IIIFirst Semester3
Theory Of Financial AccountingFirst Semester5
Consolidation Of AccountsSecond Semester4
Course Project IISecond Semester7,5
International TaxationSecond Semester4
Management ControlSecond Semester5
Option IVSecond Semester3
Public AccountingSecond Semester5

Teaching staff


Admission for Undergraduates 180 €
Change Course 68 €
External Students 0 €
Holders of Technological Specialization Courses 180 €
Holders of University Degree 180 €
Over 23 years 180 €
200 €
200 €
Registration221 €
Student Insurance40 €
Enrollment316 €
Average value for 30 ECTS semestral curricular units 336 €
Per ECTS 11,2 €

Other fees may be applied in accordance with the regulations in force