Financial Accounting for Management

No basic knowledge required.

Being theoretical-practical classes and given the nature of the curricular unit, the sessions are constituted by the exposition of the themes
by the teacher, followed by the resolution of questions of a practical nature and posing of questions by the students, aiming at the
operationalization of the concepts and the acquisition of theoretical and methodological skills.
The teaching methods adopted allow the pursuit of previously defined objectives.

The curricular unit aims to understand the main accounting and financial reporting aspects of a company.
The study to be developed is structured for knowledge of the different accounting and financial reporting standards required by the
Accounting Standards System (SNC) and by the international accounting standards issued by the International Accounting Standards Board
(IASB).
Provide students with an approach to specific issues of accounting and financial reporting, both conceptually and practically, with the aim of:
– Understand the need for international accounting harmonization, being aware of its advantages and obstacles.
– Reinforce students’ skills in accounting and financial reporting, seeking to link standards with real-life situations.
– Prepare for new skills through the development of information search capabilities and the analysis and interpretation of information.

1. Introduction, basic concepts, and accounting method.
2. Accounting standardization.
3. Conceptual framework for the preparation and presentation of financial statements.
4. Recognition and measurement of current operations.
5. Recognition and measurement of investments.
6. Financing operations.
7. Equity.
8. Account closing operations.
9. Financial statements.

1. A final written examination will be held in the general assessment scheme, marked out of 20. Students will pass with a mark of 10 or more on a scale of 0 to 20.
2. In the periodic and continuous assessment regime, the following conditions apply:
2.1 Realisation of two frequencies.
2.2 Each of the frequencies will be valued up to 18 values. The remaining 2 values will be assigned based on the practical work carried out in the classroom.
2.3 Students must obtain a minimum classification of 7.0 in each frequency.
2.4 Students will obtain approval when the weighted average of the two assessments results in a classification equal to or greater than 9.5 values, on a scale of 0 to 20.
2.5 Only students who attended 80% of the classes taught have access to this form of assessment.

NAO