Accounting and Financial Report

Code:

1GE201

Acronym:

CRF

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2020/2021 - 1S

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

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
LGES	188	Bologna Syllabus since 2012	2	-	6	63	162

Teaching language

Portuguese

Objectives

This unit aims to provide students with the requisite knowledle and skills to the understanding, preparing and reading of the companies’ financial statements and to evaluate the current financial reporting practice critically.

Learning outcomes and competences

By the end os the course, students will be able to identify and understand the main concepts related to the financial statements studied and use them in the analysis of such statements.

Working method

Presencial

Program

II. Revisiting the Balance Sheet - (the statemen of changes equity)

II. Income Statement by Nature 

III. Statement of Cash Flows 

IV. Notes to financial statements.

V. Consolidated financial statements

VI) The Portuguese Accounting GAAPs

Mandatory literature

António Borges; Elementos de contabilidade geral. ISBN: 978-989-8058-87-4

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 with final exam

Assessment Components

Designation	Weight (%)
Exame	60,00
Teste	40,00
Total:	100,00

Amount of time allocated to each course unit

Designation	Time (hours)
Estudo autónomo	99,00
Frequência das aulas	63,00
Total:	162,00

Eligibility for exams

Calculation formula of final grade

Distributed assessment: 

• The final grade is equal to the weighted average of the grades obtained in each test, the weights being 40% for the first test and 60% for the second test.
•  In any of the tests the minimum classification, in order to obtain final overall approval in the curricular unit, is 5 (five) values (in a scale of 0-20).

Classification improvement

Final Exam