Learning Results
1.Identify the main differences and similarities of Financial and Management Accounting
2.Understand the importance of the behaviour ethic patterns in an organisation
3.Analyse the changes caused by the new Accounting Standardization System, mainly in Management
Accounting
4.Understand the different costs classifications inherent to the costs calculation and to the decision making
5.Reclassify costs by nature in costs by functions, through a double-entry table
6.Relate the concepts of raw-materials purchase, raw-materials consumption, total manufactured cost, cost of
goods manufactured, cost of goods sold, gross margin, earnings before interests and taxes (EBIT), earnings
before taxes (EBT), and net income;
7.Elaborate the Income Statements by Functions;
8.Transform the Income Statements by Nature into Income Statements by Functions;
9.Distinguish process costing from job-order costing and identify situations in which each one of them can be
adopted;
Program
I – Managerial Accounting and the Business Environment
II – Cost Terms, Concepts, and Classifications
III – Systems Design: Job-Order Costing
IV – Systems Design: Process Costing
Internship(s)
NAO
Bibliography
Garrison, Ray H. e Noreen, Eric W. (2000), Contabilidade Gerencial, (tradução da 9ª Edição), LTC Editora, Rio
de Janeiro;
Garrison, Ray H., Noreen, Eric W. e Brewer, Peter C. (2006), Managerial Accounting, 13th Edition, McGraw-Hill,
Nova Iorque.
Caiado, António C. Pires, (2008), Contabilidade de Gestão, 4ª Edição, Áreas Editora, Lisboa;
Pereira, Carlos Caiano e Franco, Victor Seabra (2001), Contabilidade Analítica, 6ª Edição, Lisboa.