Management Accounting I

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An expository methodology of the main concepts and theoretical foundations will be used, accompanied by the resolution of practical cases, thus allowing students a better understanding of its application .

Objectives

1.Identify the main differences and similarities of Financial and Management Accounting
2.Understand the different costs classifications inherent to the costs calculation and to the decision making
3.Reclassify costs by nature in costs by functions, through a double-entry table
4.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;
5.Elaborate the Income Statements by Functions;
6.Transform the Income Statements by Nature into Income Statements by Functions;
7.Distinguish process costing from job-order costing and identify situations in which each one of them can be
adopted;

SKILLS:

Students must know how to determine, register and analyze the components of the cost of goods, the cost of production in all manufacturing phases of a processing unit or a service provider.

Students must know how to prepare an Income Statement by Functions.

I – Managerial Accounting and the Business Environment
II – Cost Terms, Concepts, and Classifications
III – Systems Design: Job-Order Costing
IV – Systems Design: Process Costing

NAO

Main Bibliography:

Saraiva, A., Rodrigues, A., Coimbra, C., Fantasia, M. e Nunes, R., (2018), Contabilidade de Gestão – Métodos de Custeio e Valorização de Inventários, 1ª edição, Editora Almedina, Coimbra.

Saraiva, A., Rodrigues, A., Coimbra, C., Elisabete, C., Fantasia, M. e Nunes, R., (2022), Contabilidade de Gestão – Métodos de Custeio e Valorização de Inventários - Exercícios, 1ª edição, Editora Almedina, Coimbra.

Aditional Bibliography:

Ferreira, Domingos, Caldeira, Carlos, Asseiceiro, João, Vieira, João e Vicente, Célia (2014), Contabilidade de Gestão – Estratégia de custos e de resultados, 1ª ed., Rei dos Livros;

Garrison, Ray H, Noreen, Eric W. e Brewer, Peter C. (2015), Managerial Accounting, 15 th Edition McGraw-Hil;

Caiado, António C. Pires, (2011), Contabilidade de Gestão, 6ª Edição, Áreas Editora, Lisboa;

Pereira, Carlos Caiano e Franco, Victor Seabra (2001), Contabilidade Analítica, 6ª Edição, Lisboa.