Accounting and Financial Analysis

Scholar Year: 2018/2019 - 2S

Courses

Head Teacher Responsability Cristina Marques Morais da Palma Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 1 2 Lectures Type Teacher Classes Hours Theoretical Totals 1 1,00 Cristina Palma   1,00 Practices Totals 1 2,00 Cristina Palma   4,00

Teaching language

Portuguese

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

Discuss the role of Accounting
Acquire elementary knowledge of Accounting Portuguese System
Prepare and interpret financial statements
Calculate and interpret indicators financial and economics.

Syllabus

1. ACCOUNTING AS MANAGEMENT SUBSYSTEM
1.1. The company and its goals
1.2. The company and the economic circuit
1.3. Accounting in the management

2. THE FINANCIAL STATEMENTS
2.1. Concept and objectives of Accounting
2.2. Fundamental concepts related to the financial statements
2.3. Heritage Inventory and Balance
2.4. Patrimonial facts, results and Income Statement

3. REGULATORY SYSTEM ACCOUNTING STRUCTURE
3.1. Goals
3.2. Accounts classes
3.3. Mandatory Financial Statements

4 – ECONOMIC AND FINANCIAL RATIOS
4.1 – Interpretations of Financial Statements
4.2 – Calculate ratios.

Demonstration of the syllabus coherence with the UC intended learning outcomes

The chapters 1, 2 and 3 set out the framework for accounting within the company and present the final maps in the CNS environment which allows us to understand the first three goals.
The chapter 4 seeks to respond to the ultimate goal.

Teaching methodologies

Theoretical classes: Use of expository method for introducing theoretical concepts and
participatory approach to reflection on the contents.
Practical classes: exposition and use of participatory methods to problem solving.
The assessment comprises two moments supported in cases in which students will apply the skills and justify their decisions, with a weighting of 50%.
For students who did not get passed the final evaluation will be carried out in accordance with the rules of the School.

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

The use of the lecture method allows to achieve the first three objectives, insofar as it provides students with the framework of accounting and the course.
The exercises or case resolution to feature allows fulfill the second three goals, since the calculation of indicators and results are the basis of the decision in the entities.

Assessment methodologies and evidences

CONTINUOUS EVALUATION
The assessment of knowledge consists of:
• Completion of two individual written tests (without consultation) and minimum mark of 10 (ten) values.
Final grade
= 0.5 x mark 1st test + 0.5 x mark of 2nd test
If the final mark of the continuous evaluation is less than 10 values, the student will have to carry out a final evaluation.
FINAL EVALUATION
There are three epochs of final evaluation:

1st) Normal Season
(intended for students who have not opted for continuous assessment)
The evaluation of the normal time is constituted by:
• Final Exam (E) - An individual written test, without consultation - minimum grade of 10 (ten) values
If the exam grade is less than 10, there will be no approval.
2nd) Season of Resource
(intended for students who did not or did not get aprovement in the normal season or on continuous assessment)
The evaluation system is the same as in the final evaluation of the Normal Season, being (E) the examination grade of the resource period.
3rd) Special Season:
The evaluation system is the same as in the Resource Season, where (E) is the Special Period exam grade.

Observations

Students registered in the UC must access www.moodle.ips.pt to the contents available.