Finance and Accounting
1
2018-2019
02032817
Economics and Business Sciences
Portuguese
Face-to-face
SEMESTRIAL
3.0
Compulsory
Non Degree Course
Recommended Prerequisites
NA
Teaching Methods
This unit comprises two distinct periods. Initially, it will result in a theoretical review of the subject under review. It follows a period of discussion and interaction between teachers and students, with the presentation of simulated cases and real.
Learning Outcomes
1. Present the fundamental accounting concepts and how they are organized in the main financial statements , allowing reading of the report and annual accounts of companies ;
2. To analyze the instruments to develop and deepen the interpretative capacity of accounting synthesis components;
3. To provide an introduction to conceptual developments and their practical application in the context of financing and investment decisions .
Work Placement(s)
NoSyllabus
Financial Accounting: fundamentals and basics
The Financial Accounting as information system
The POC, the CNS and the accounting standards
Fundamental concepts of Financial Accounting
Maps and financial statements
The classification of elements and heritage events
Accounting Operations and Financial Maps
The handling of accounts and underlying assumptions
The main operations in a company
end of period operations
The preparation of the Balance Sheet and the Income Statement
Economic and Financial Diagnosis of Companies
The permanent and universal condition of financial balance
The imperative of profitability
The business leverage
practical applications
Value of Money Time
Capitalization and update
interest rates and equity capital
financial income
practical applications
Topics in Financial Management
Sources of financing companies
financing alternatives in foreign capital: relevant features and costs
financing sources in equity
funding decisions
practical applications
Tax Topics.
Head Lecturer(s)
Isabel Maria Correia Cruz
Assessment Methods
Assessment
The evaluation will be performed by an individual work (0 to 20 values): 100.0%
Bibliography
Suporte pedagógico fornecido pelo docente.Pedagogical support provided by the lecture.