Accounting and Financial Report

Code:

1EC106

Acronym:

CRF

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2015/2016 - 2S

Active?	Yes
Responsible unit:	Management
Course/CS Responsible:	Bachelor in Economics

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
LECO	342	Bologna Syllabus since 2012	1	-	6	63	162

Teaching language

Portuguese

Objectives

This course aims to provide students with the requisite knowledge and skills to appraise current financial reporting practice critically and to evaluate proposed changes from a theoretical foundation. In particular, the course will seek to:
•    Present the documents used in financial reporting, namely financial statements;
•    Reflect upon the current model of financial reporting in a theoretically framed manner.

Learning outcomes and competences

Due to the applied character of the course, the topics will be taught with a direct link to specific real cases. The students will show their capacity to use the concepts through the resolution of practical exercises. The teaching method, based on presentation of main concepts and their use in a practical context, is hence coherent with the applied character of the course.

Working method

Presencial

Program

1.    Balance sheet
2.    Income statements
3.    Statement of cash flows
4.    Statement of changes in equity
5.    Consolidated financial statements

Mandatory literature

Costa, C. B. e Alves, G. C.; Contabilidade Financeira, Rei dos Livros, 2014

Teaching methods and learning activities

The instruction of this course will be based on the presentation and discussion of the different topics, with use of practical exercises whenever possible.

Evaluation Type

Distributed evaluation without final exam

Assessment Components

Designation	Weight (%)
Teste	100,00
Total:	100,00

Calculation formula of final grade

According to the following rules:

- Students may choose between the final exam and distributed assessment withou final exam.

- Distributed assessment without final exam is made of two tests.

- The first test will take place during the semester on the date set by the Padagogical Council, and the second test on the day of the final exam.

- The final grade is equal to the weighted average of the grades obtained in each test, the weights being 50% for each test.

- The final exam is made of a written test.

 - Students that fail the course can retake the exam in a second period of exams.