Accounting and Financial Report

Code:

1EC106

Acronym:

CRF

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2022/2023 - 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	467	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

The 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

Pre-requirements (prior knowledge) and co-requirements (common knowledge)

na

Program

1.    Balance sheet
2.    Income statements
3.    Statement of cash flows
4.    Consolidated financial statements

Mandatory literature

Costa, C. B. e Alves, G. C.; Contabilidade Financeira, 2021

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 (%)
Teste	20,00
Exame	80,00
Total:	100,00

Amount of time allocated to each course unit

Designation	Time (hours)
Estudo autónomo	103,50
Frequência das aulas	58,50
Total:	162,00

Eligibility for exams

Continuous evaluation requires one test and the final exam.

Calculation formula of final grade

According to the following rules:

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

- Distributed assessment witht final exam is made of one test and  the exam.

- The test will take place during the semester on the date set by the Pedagogical Council.

- The final grade is equal to the weighted average of the grades obtained in each test/exam, the weights being 20% for the test and 80% for the exam.

- The final exam is made of a written test.

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

Examinations or Special Assignments

na

Internship work/project

na

Special assessment (TE, DA, ...)

na

Classification improvement

It applies the assessment general rules

Observations

na