Financial Calculation

Scholar Year: 2023/2024 - 2S

Courses

Head Teacher Responsability Liliana da Silva Almeida Head

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

Teaching language

Portuguese

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

The Financial Calculation underlines the importance of time factor in the financial analysis because the correct positioning of the capital and interest, is vital to their comparability and hence the rigorous calculation of their values is an important analytical tool for businesses. Therefore, the objectives of the course are: Distinguish between different types of margins; Distinguish simple interest compound interest; Calculate accumulated capital as well as determine the current value of a capital; Calculate equivalent rates in the two regimes of interest; Analyze, interpret and calculate rents, as well as prepare and decide between loan repayment plans.

Syllabus

1.MARGINS:
On the selling price and cost;
2. SYSTEM OF INTEREST
Basic concepts, schemes of simple and compound interest
3.VALUES EQUIVALENCE
Fees and Equity Capital
4. RENT
Concepts and Classifications; Whole Rents of constant variables terms
5. LOANS
Types of loans; repayment plans
6. STUDY OF FORMS OF FINANCING
Leasing, Long Term Rental, Financial Companies for the Acquisition Credit, Factoring

Demonstration of the syllabus coherence with the UC intended learning outcomes

• Theoretical lessons: Using the lecture method for the introduction of theoretical concepts and participatory approach to the reflection on the contents.
• Practical lessons: Using participatory and expository method for solving cases.

Teaching methodologies

Avaliação apenas com exame final

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

System Evaluation: 2 written tests individual

Assement and Attendance registers

Main Bibliography