Management Accounting III

Scholar Year: 2018/2019 - 1S

Courses

Head Teacher Responsability Sidalina Maria dos Santos Gonçalves Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 1 3 Lectures Type Teacher Classes Hours Theoretical Totals 1 1,00 Sidalina Gonçalves   1,00 Practices Totals 1 3,00 Sidalina Gonçalves   3,00

Teaching language

Portuguese

Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)

Analyze the cost standards, conduct gap analysis and accounting treatment of deviations.
Calculate and analyze the cost implications and results of changes in volume production, sales and activity. Determine the total result and products.
Present and apply the various formulas for articulation with the Financial accounting and Cost Accounting.

Syllabus

1- Accounting and Management decision-making
1.1. Total actual costs
1.2. Total theoretical costs
1.3. Basic variable costs
1.4. Costing rational
1.5.Direct costing
1.6.Costs Volume Income Model: calculate and analyze the cost implications and results of change in volume production, sales and activity
1.7.Determine the total result and product
2-Relationship between Financial Accounting and Cost Accounting
2.1.Radical system
2.2. Moderate system
2.3. Dual system
2.4. Mixed Dual
2.5. The Plan of Class 9
3- Cost Standards
3.1. Distinction between standards and budgets
3.2. Types of patterns
3.3. The Standard Cost Sheet
3.4. Assessment and cost analysis of Materials, Direct Labor and Manufacturing overheads
3.5. Accounting treatment of deviations
3.5.1. Activity In Standard Out
3.5.2. Standard In Standard Out
3.6. Participation, pro ration and adjustment of deviations from the accounts of inventories.
3.7. The Income Statement by functions in standard costing

Demonstration of the syllabus coherence with the UC intended learning outcomes

We use the method exhibition in theoretical and participatory approach in problem solving.

Teaching methodologies

Avaliação distribuída sem exame final

Demonstration of the teaching methodologies coherence with the curricular unit's intended learning outcomes

Continuous assessment.

The assessment comprises:
Two written tests, without consultation, to be held during the lessons.

Assessment methodologies and evidences

The Final Score = 0,50 Test 1 (T1) + 0,50 Test 2 (T2).

If the note of the tests is less than 10 values, the student will have to conduct an examination of Appeal.

Main Bibliography