Code: | 1GE202 | Acronym: | CG |
Keywords | |
---|---|
Classification | Keyword |
OFICIAL | Management Studies |
Active? | Yes |
Responsible unit: | Management |
Course/CS Responsible: | Bachelor in Business Administration |
Acronym | No. of Students | Study Plan | Curricular Years | Credits UCN | Credits ECTS | Contact hours | Total Time |
---|---|---|---|---|---|---|---|
LGES | 246 | Bologna Syllabus since 2012 | 2 | - | 6 | 42 | 162 |
To provide students with knowledge regarding the construction, assessment and use of management accounting information systems.
Students will be able to understand and identify the main options to calculate costs.
Students will know how to aplly different accounting options to build a management accounting system.
I. Core concepts - Management accounting: objectives, scope and relationship with financial accounting. Production concepts and measurement. Cost concepts.
II. Costing of goods and services. Major issues and options in costing goods and services. Direct costs. Indirect costs. The particular case of fixed costs. Valuation of production flows and stocks.
Theoretical-practical sessions
Designation | Weight (%) |
---|---|
Exame | 60,00 |
Teste | 40,00 |
Total: | 100,00 |
Designation | Time (hours) |
---|---|
Estudo autónomo | 120,00 |
Frequência das aulas | 42,00 |
Total: | 162,00 |
Continuous assessment: first test (40%) and global test (60%). The global test (in which the whole program will be covered) has a minimum mark of 8 out of 20.
or
Final Exam
Continuous assessment: first test (40%) and global test (60%). The global test (in which the whole program will be covered) has a minimum mark of 8 out of 20. The final grade will be the higher between (1) average grade of the two tests and (2) grade of the final/global test.
or
Final Exam (100%).