Code: | EIG0027 | Acronym: | C |
Keywords | |
---|---|
Classification | Keyword |
OFICIAL | Economics and Management |
Active? | Yes |
Responsible unit: | Department of Industrial Engineering and Management |
Course/CS Responsible: | Master in Engineering and Industrial Management |
Acronym | No. of Students | Study Plan | Curricular Years | Credits UCN | Credits ECTS | Contact hours | Total Time |
---|---|---|---|---|---|---|---|
MIEGI | 94 | Syllabus since 2006/2007 | 3 | - | 6 | 63 | 162 |
This course unit aims to endow students with knowledge, which make them able to develop and interpret reports of accounting information, which underpin firms’ economic and financial analysis and are an integral part of the decision processes. This course unit also aims to acquaint students with the problems of management accounting which companies come across, giving a special emphasis to production, stocks and sales valuation.
At the end of the term it is expected that students are able to correctly understand how the financial information is produced and the type of information that is provided in the maim financial statements. It is also expected that students are bale to correclty cost the production of a product.
Financial Accounting:
Introduction:
• Scope, notions, functions, target groups and branches of accountability;
• Accounting standards;
• Basic notions: asset, liability, equity capital, expenses and incomes;
• Introduction to the main accounting procedures Balance Sheet:
• Introduction
• Recognition and measurement of assets and liabilities:
o Cash and equivalents;
o Accounts payable and receivable;
o Inventories and biological assets;
o Investments; o Adjustment, impairment and provision;
o Capital, reserves and capital accounts;
o Accruals and prepayments.
Income Statement:
• Introduction;
• Recognition and measurement of elements of income statement;
• Expenses and income;
• Variations in production;
• Results
• Statement of results by nature and function
• End of financial period operations
Cash-flow statement:
• Introduction;
• Calculation methods;
• Operation, investment and financing activities
Statement of changes in equity: • Brief reference
Appendices to Financial Statement: • Brief reference
Financial Statements Consolidation
Theoretical classes: presentation of the themes of the course unit Tutorials: exercises resolution. Assignment
Designation | Weight (%) |
---|---|
Exame | 70,00 |
Trabalho de campo | 30,00 |
Total: | 100,00 |
Designation | Time (hours) |
---|---|
Estudo autónomo | 75,00 |
Frequência das aulas | 75,00 |
Trabalho de investigação | 24,00 |
Total: | 174,00 |
According to General Evaluation Rules of FEUP
Final Grade (normal exam) = 0.7 Exam + 0.3 Essay
Minimum exam grade for the essay grade to be considered for the final grade calculation: 8
Assignment Deadlines:
- Groups constitution: March 1
- Final report: May 2
- Delays: 1 point (out of 20) will be deduced from the final grade by each delay day.
Final Grade= 100%*Exam
Final Grade = 100% Exam
100% Exam