Accounting and Finance in Health Care Services

Code:

2GESS02

Acronym:

CSS

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2023/2024 - 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	25	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

With the discipline of Accounting and Finance in Health course, the student should be able to understand and read the Financial Statements of the companies; they should also be able to compute the costs of different forms of corpotate finance. Students should also be able to analyse different corporate funding  and understand the techniques of financial evaluation of investment projects. Regarding Accounting, the course favors the use of financial information rather its preparation. Students should be able to interpret and discuss the main standardized and theoretical concepts associated with financial reporting.

Working method

Presencial

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

There is no pre-knowledgement requirements.

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

Rogério Matias; Cálculo FinanceiroTeoria e Prática - 5.ª Edição. ISBN: 9789725924747
Cristina Gonçalves, Dolores Santos; José Rodrigo; Sant´tAna Fernandes; Contabilidade Financeira Explicada - Manual Prático 2017. ISBN: 9789897684319
António Borges, Rogério Rodrigues e José Azevedo Rodrigues; Elementos de Contabilidade Geral De acordo com o SNC (26ª Edição), Áreas Editora, 2014. ISBN: 9789898058874

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 without final exam

Assessment Components

Designation	Weight (%)
Teste	100,00
Total:	100,00

Amount of time allocated to each course unit

Designation	Time (hours)
Estudo autónomo	162,50
Frequência das aulas	40,00
Total:	202,50

Eligibility for exams

None

Calculation formula of final grade

Distributed evaluation: three written tests. Or final examination.