Accounting and Financial Management

Code:

ESG0012

Acronym:

CGF

Keywords
Classification	Keyword
OFICIAL	Economics

Instance: 2011/2012 - 2S

Active?	Yes
Responsible unit:	Department of Industrial Engineering and Management
Course/CS Responsible:	Master in Services Engineering and Management

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
MESG	37	Syllabus since 2007/08	1	-	6	56	162

Teaching language

Portuguese

Objectives

In the context of the value creation and management, the aim of this course is to give students theoretical and practical knowledge necessary to understand the consequences of operational decisions, by acquiring skills both in accounting and in financial management.

Important information: please note that most of the topics of this course must be taught in Portuguese, given that Portuguese accounting rules and taxes have specific names that are not translatable.

Program

1 - Financial Accounting
1.1. General accepted accounting standards
1.2. Financial Maps

2 - Financial Management
2.1. Introduction
2.2. FInancial Analyisis
2.2.1. - Consequences of operations decisions
2.2.2. - Consequences of financing decisions

Mandatory literature

João Carvalho das Neves; Análise e Relato Financeiro, Texto Editores, 2011. ISBN: 978-9724743264

Complementary Bibliography

Moreira, José António Cardoso; Análise financeira de empresas. ISBN: 972-8362-12-9
Brealey, Richard A.; Princípios de finanças empresariais. ISBN: 972-8298-48-X

Teaching methods and learning activities

The theoretical part of this course is provided in theoretical classes supported by transparencies or data show. Theoretical lectures are complemented with practical classes so as to resolve and analyse various cases.

keywords

Social sciences > Economics > Financial science

Evaluation Type

Distributed evaluation without final exam

Assessment Components

Description	Type	Time (hours)	Weight (%)	End date
Attendance (estimated)	Participação presencial	0,00
	Total:	-	0,00

Eligibility for exams

General assessment rules are applied

Calculation formula of final grade

FC = 0.6 x ITC + 0.4 x GAC, in which:
FC = Final Classification
ITC = Individual test classification
GAC = Group assignment classification

Examinations or Special Assignments

n.a.

Special assessment (TE, DA, ...)

Final exam on specific dates for these students + group or individual assignment (special evaluation does not allow studnets to fail to deliver the group assignment)

Classification improvement

By an exam, loosing the part that corresponds to the group assignment.