Elementary Accounting and Finances

Recommended Prerequisites

None.

Teaching Methods

Expository lectures for the introduction of concepts coupled with classes dedicated to the resolution and discussion of practical cases. The active participation of students is strongly encouraged, namely through the discussion of real cases. Evaluation: periodic or by final exam as given in the course information.

Learning Outcomes

The overall objective is to provide students with basic knowledge in the areas of financial accounting and finance.

At the end of the course, students should have acquired a set of knowledge that allows them to:

i) Understand the accounting-financial language;

ii) Understand the basic concepts of financial accounting and finance;

iii) Interpret the information provided by the main financial statements (balance sheet and income statement);

iv) Use instruments to extract information from annual financial statements and assess the economic and financial situation of the company and investment projects.

Work Placement(s)

No

Syllabus

MODULE A - FINANCIAL ACCOUNTING

Accounting as an information system

Accounting standardization

Fundamental concepts in Financial Accounting

Accountability and financial statements

Main current operations and end-of-period operations

The Balance Sheet and the Income Statement

MODULE B – FINANCE

Financial and economic analysis

Business risk and operating and financial leverages

Evaluation of investment projects.

Head Lecturer(s)

Sandra Isabel Ferreira Lopes

Assessment Methods

Assessment
Periodic or by final exam as given in the course information: 100.0%

Bibliography

[1] Borges, A., Rodrigues, A., Rodrigues, R., 2014, Elementos de Contabilidade Geral 26ª ed., Áreas Editora

[2] Rodrigues, J., 2016, Sistema de Normalização Contabilística - SNC Explicado (6.ª ed.), Porto Editora

[3] Cruz, I., Pimentel, L., Jorge, S., 2019, Aplicações de Contabilidade Financeira: enquadramento teórico e casos práticos, Edições Almedina

[4] Neves, J., 2012, Análise e Relato Financeiro – Uma visão Integrada de Gestão 5ª ed., Texto Editores

[5] Gama, P., Torres, P., 2018, Exercícios de Análise Financeira 3ª Ed., Almedina

[6] Higgins, R., 2015, Analysis for Financial Management, 12th Ed. McGraw-Hill, 2019

[7] Ferreira, D., Vicente, C., Asseiceiro, J., Vieira, J. & Caldeira, C., 2019, Contabilidade de Gestão - Estratégia de custos e de resultados, 2ª Ed., Rei dos Livros

[8] Caiado, A. P., 2015, Contabilidade Analítica e de Gestão, 8ª Ed., Áreas Editora

[9] Drury, C., 2017, Management and cost accounting: students' manual. 10th ed. London: South Western/Cengage Learn.