Base Knowledge
English
Math
Teaching Methodologies
The teaching of the course is based on recent bibliography and on experience gained through practice. The course’s pedagogy is strongly interactive. It seeks substantial student participation and know-how-based learning. Emphasis is placed on helping students report concepts, ideas and theories to current practice.
Learning Results
The student must:
– Understand the importance of the financial function;
– Master its basic concepts and techniques;
– Identify and interpret the main sources of information to support financial analysis and decision-making;
– Use accounting data to prepare information for financial analysis;
– Evaluate and interpret the company’s economic and financial situation;
– Develop a critical thinking ability when using financial analysis tools;
– Investigate the company’s financial analysis and identify the conditions for financial balance, applying the most appropriate methods and techniques;
– Apply return and risk metrics.
Program
1. FINANCIAL FUNCTION
The tasks of the finance function;
Objectives of the finance function;
Limits of the finance function;
Business flows and cycles.
2. SOURCES OF FINANCIAL INFORMATION
The accounting standardization system;
Accounting events;
Business transactions;
The balance sheet;
The income statement;
The statement of cash flows.
3. PREPARATION FOR ANALYSIS
The functional balance sheet;
The functional income statement;
Preparation of the financial statements.
4. FINANCIAL BALANCE
Traditional approach to financial balance;
Renewed approach to financial balance;
Financial structures.
5. RATIO METHOD
Financial leverage and risk ratios;
Liquidity ratios;
Profitability ratios;
Operating ratios;
Limitations of ratios.
6. PROFITABILITY AND RISK
Economic profitability;
Financial profitability;
Interconnection between economic and financial profitability.
Grading Methods
1. PERIODIC EVALUATION
1.1 Through a system of distributed assessment consisting of two tests each lasting 90 minutes.
1.2 Each test will be graded on a scale of 0 to 20. Students must obtain a minimum score of 7 (without rounding) in each test.
1.3. Students will pass when the arithmetic average of the two tests results in a classification equal to or greater than 9.5 on a scale of 0 to 20.
1.4. Access to this form of assessment is subject to attendance in at least 75% of the classes (there is no possibility of justifying absences).
Important note: Students who choose the method of assessment indicated in 2) and who do not obtain a final classification equal to or greater than 10 will be able to take the regular season exam contemplated by the method of assessment 1).
2. EVALUATION BY EXAMINATION
2.1. Through a final exam, as defined in the Regulations of the 1st Study Cycle of ESEC. Students who obtain a classification equal to or greater than 10 points will be approved. The written exam will cover all the subjects taught and will have a duration of 2 hours
Important note: Students who choose the assessment modality indicated in 1) and who do not obtain a final grade equal to or greater than 10 points may take the regular period exam included in the assessment modality 2).
Internship(s)
NAO
Bibliography
FUNDAMENTAL
Neves, J. (2014); “Análise e Relato Financeiro”, 1ªed., Ed. Texto Editores.
COMPLEMENTAR
Almeida, F. (Coord) (2016); “Introdução à Gestão de Organizações”, 4ªed. Escolar Editora.
Berman, K. e Knight, J. (2022); “Inteligência financeira”, 4ªed. Ed. Planeta Estratégia.
Brealey, R., Myers S. e Allen, F. (2008); “Princípios de Finanças Empresariais”, 8ª ed., Ed. McGraw-Hill Portugal.
Carvalho, L. e Paiva, I. (2021); “Contabilidade Financeira e Criação de Novos Modelos de Negócio: Teoria e Casos Resolvidos, 1ªed., Ed. Sílabo.
Mota, A., Barros, C. et al. (2025); “Finanças Empresariais – Teoria e Prática”, 7ªed. Ed. Sílabo.
Silva E. (2013); “Gestão Financeira – análise de fluxos financeiros”, 5ªed., Ed. Vida Económica
Silva, J. e Ferreira, P. (2018); “Princípios de gestão financeira”, 2ªed. Reis dos Livros.