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Financial Accounting and Reporting

Code: 2MEAE01     Acronym: CRF

Classification Keyword
OFICIAL Management Studies

Instance: 2021/2022 - 1S Ícone do Moodle

Active? Yes
Course/CS Responsible: Master in Economics and Business Administration

Cycles of Study/Courses

Acronym No. of Students Study Plan Curricular Years Credits UCN Credits ECTS Contact hours Total Time
EAE 41 Official Syllabus after 2021-2022 1 - 6 42 162

Teaching Staff - Responsibilities

Teacher Responsibility
Nuno Ricardo de Oliveira Moreira

Teaching - Hours

Theoretical and practical : 3,00
Type Teacher Classes Hour
Theoretical and practical Totals 1 3,00
Nuno Ricardo de Oliveira Moreira 3,00

Teaching language



According to the current positioning of this master (MEAE), the course unit of Accounting and Financial Reporting is essentially oriented towards students who have not yet had contact with the subject of Financial Accounting or who have had a basic or introductory contact. Thus, with this course unit, students should:

  1. Understand the framework of the accounting information system and its role in a company;
  2. Know the most relevant aspects of the conceptual structure and accounting modeling to support financial reporting;
  3. Know and understand the main financial statements, having the ability to assess the role of each in the scope of financial reporting, accountability, and its usefulness for each of the users of financial information;
  4. Understand the role of External Audit / Statutory Audit and its limitations with regard to Accounting and Financial Reporting.

Learning outcomes and competences

At the end of this unit course students will have the ability to:

  • Use and explain concepts and definitions within the scope of Accounting and Financial Reporting;
  • Use the accounting model to measure the economic and financial impact of transactions within a company, as well as having the ability to prepare, from a set of data on business transactions, the financial statements of a company of low complexity;
  • Be able to discuss the role of each of the financial statements covered in the Financial Report, as well as, having these as a support for analysis, discuss the economic and financial characteristics of a company.
  • Explain the role of the External Audit / Statutory Audit in Financial Reporting, discussing its limitations.

Working method



  1. The company and the accounting information system

  2. The conceptual framework and modeling of the accounting

  3. The Balance Sheet and Income Statements (Nature vs. Functions)

  4. The Cash Flow Statement

  5. The Annex to the financial statements and the Management Report

  6. External Audit / Statutory Audit and Accounting

Mandatory literature

José António Cardoso Moreira; Contabilidade. ISBN: 978-989-561-000-6
João Rodrigues; Sistema de normalização contabilística explicado. ISBN: 978-972-0-00032-3
Bruno José Machado de Almeida; Manual de auditoria financeira. ISBN: 978-972-592-522-5

Complementary Bibliography

Hervé Stolowy; Financial accounting and reporting. ISBN: 978-1-4080-6662-1
José António Cardoso Moreira; Contabilidade. ISBN: 978-989-561-018-1

Teaching methods and learning activities

The classes have a theoretical and practical, emphasizing discussion of case studies and / or resolution of exercises, with the underlying active participation of students.

Evaluation Type

Distributed evaluation with final exam

Assessment Components

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

Amount of time allocated to each course unit

Designation Time (hours)
Estudo autónomo 70,00
Frequência das aulas 42,00
Trabalho escrito 50,00
Total: 162,00

Eligibility for exams

Students will be able to choose between a distributed evaluation /assessment (written work + exam) or, alternatively, to choose only a final exam (100%).

Calculation formula of final grade

Distributed evaluation /assessment: 40% written work + 60% exam.
Only final exam: 100% final exam

Classification improvement

The improvement of the overall classification previously obtained can only be achieved through an exam.


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