Subject: Internship

Scientific Area:

Accounting and Taxation

Workload:

840 Hours

Number of ECTS:

30 ECTS

Language:

Portuguese

Overall objectives:

1 - For students of the course, it is mandatory to obtain practical experience through an internship guided by UMa. The course director strongly encourages students to participate effectively. The internship, lasting up to 720 hours, implies the accomplishment of relevant tasks, offering valuable experience in the application of concepts and techniques. The Internship also offers an opportunity to reflect on the career.

Syllabus:

0 - During the internship period, and within this scope, the student will be able to perform, among others, and according to the specific circumstances of each company, the following tasks:
1 - Classification and registration of documents, in line with accounting standards, including: Receipt of accounting and tax documents; Verification and filing of accounting and tax documents; Classification of documents; Computerized document registration; and, internal control practices.
2 - Bank reconciliations, including: Balance Checks with customers and suppliers; and, Analysis of the internal control system of several companies.
3 - Calculation of contributions and taxes and filling in the respective declarations, which includes Monitoring of issues of payment slips of IRS withholdings and Stamp Duty.
4 - Wage Processing.
5 - Closing of Accounts and preparation of the financial statements and other documents that make up the tax dossier, which includes the General Conference of Accounts, namely in terms of cash and Demand Deposits.
6 - Use of one of the Accounting software in use in the business context.

Literature/Sources:

de acordo com o docente , Toda a bibliografia recomendada para as restantes disciplinas. ,

Assesssment methods and criteria:

Classification Type: Quantitativa (0-20)

Evaluation Methodology:
The methodologies used involve: performing practical or applied tasks; experimentation and development of solutions to specific problems; research and analysis of related bibliographic content, and preparation of the final report. The intern's performance, in the internship will be evaluated by the advisor, after tutor listening, based on the following criteria: a) attendance; b) observation of the hosting entity rules; c) commitment to carrying out the tasks assigned; d) realization of the internship plan; e) skills and aptitudes demonstrated in the implementation of the plan and tasks execution; f) ability to implement in practice the acquired knowledge and skills; g) quality of the internship report; h) theoretical basis of the internship report; i) discussion of the reports contents. The trainee will be evaluated as follows: practi-cal, 50% of the final grade weight (25% defined by the tutor and 25% by the advisor); report and presentation, 50% of the weight in the final grade.