Accounting and Finance in Health Care Services

Code:

2GESS02

Acronym:

CSS

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2016/2017 - 1S

Active?	Yes
Responsible unit:	Management
Course/CS Responsible:	Master in Health Care Economics and Management

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
GESS	28	Bologna Syllabus since 2012	1	-	7,5	56	202,5

Teaching language

Portuguese

Objectives

This unit of Accounting and Finance in Health aims to provide: • knowledge necessary to understand and read the financial statements of companies; • financial calculation techniques required for the analysis and comparison of different forms of financing that are available to businesses , • the tools needed to understand the techniques of financial evaluation of investment projects. As the Accounting refers discipline favors the interpretation of financial information, to the detriment of its construction, and its ongoing concern the discussion of concepts and theoretical normalized associated with financial reporting.

Learning outcomes and competences

This unit of Accounting and Finance in Health aims to provide: • knowledge necessary to understand and read the financial statements of companies; • financial calculation techniques required for the analysis and comparison of different forms of financing that are available to businesses , • the tools needed to understand the techniques of financial evaluation of investment projects. As the Accounting refers discipline favors the interpretation of financial information, to the detriment of its construction, and its ongoing concern the discussion of concepts and theoretical normalized associated with financial reporting.

Working method

Presencial

Program

I) Accounting 1. Accounting and Information System • The Evolution and Role of Accounting as a Management Tool • The Accounting Information • • The Accounting Standards The Accounting Principles 2. Fundamental Financial Accounting Concepts • • The Inventory and Balance Sheet • The Facts • The Account • Process Accounting • Financial Statements 3. Special Topics in Accounting • Depreciation and amortization • Provisions and impairment losses • Accruals and Deferrals

II) Calculation financial and business finance 1. Introduction 2. Funded schemes 3. Relationship between interest rates 4. Rents 5. Systems amortization loans 6. Comparison of the cost of alternative financing 7. Practical exercises - Use of spreadsheets

III) Financial evaluation of investment projects 1. Introduction 2. Parameters analysis of cash flow: calculation and estimate of cash flows relevant in project investment 3. Criteria for evaluating projects. Analysis and comparison of the various criteria 4. Risk analysis in investment decisions 5. Financing and cost of capital investment projects 6. Some practical examples of selecting investment projects 7. Practical Exercise - Simulation Spreadsheet

Mandatory literature

Matias, Rogério e Ilídio Silva; Cálculo Financeiro – Exercícios resolvidos e explicados., Escolar Editora, 2008
Rodrigues, José Azevedo e Isabel Nicolau; Elementos de Cálculo Financeiro, , Áreas Editora, 2005

Teaching methods and learning activities

The classes have a theoretical-practical. The presentation of the issues at stake will be accompanied by the analysis of real situations and solving.

Evaluation Type

Distributed evaluation with final exam

Assessment Components

Designation	Weight (%)
Teste	30,00
Trabalho escrito	70,00
Total:	100,00

Calculation formula of final grade

Distributed evaluation: paper x 30% x + test 70% or 100% Test if the classification of the test is greater than the paper. Or final examination.