BSc degree (Licenciatura)

Transcription

1 A - General Description Programme Title - Auditing and Taxation Qualification Awarded - BSc degree (Licenciatura) Admission Requirements - General Application for Admission to Higher Education, re-enter and mature applications. Educational and Professional Goals provide the students with solid foundations of the subject matters related with contemporary auditing preparing them to work in varied contexts. With this in mind, apart from core subjects, other related matters will be provided such as information systems, sampling and communication techniques. Access to further studies this BSc degree allows access to second-cycle studies in the field. Course structure diagram with credits (60 per year) Course Title Year of Study Semester Number of credits Financial Accounting I First First 6 Economy First First 6 Business Informatics First First 6 Introduction to Corporate Management First First 6 Mathematics I First First 6 Financial Accounting II First Second 6 Operational Management of Businesses and Markets Second Second 5 Introduction to Law First Second 4 Mathematics II First Second 6 Probabilities and Statistics First Second 4 Behavioural Theory First Second 5 Sampling and Data Analysis Second First 4 Financial Analysis Second First 5 Financial Calculus Second First 5 Management Accounting I Second First 6 Commercial Register and Company Law Second First 5 Taxation I Second First 5 Management Accounting II Second Second 6 Advanced Financial Accounting I Second Second 5 Public Accounting Second Second 5

2 Corporate Finance Second Second 5 Taxation II Second Second 5 Communication Techniques Second Second 4 Auditing I Third First 5 Advanced Financial Accounting II Third First 5 Tax Litigation Third First 5 Business Strategy Third First 5 Futures and Options Third First 5 Management Control Systems Third First 5 Integrated Accounting Analysis Third Second 8 Auditing II Third Second 7 Ethics and Society Governance Third Second 4 International Finance Third Second 5 Operational Management Third Second 3 Information Systems for Management Third Second 3 Final exam, if any Not applicable Final and continuous assessment regulations A 0-20 grading scale is applicable and minimum passing grade is 10. ECTS Departamental co-ordinator - Pedro Manuel Frouco Marques

3 Course Title Financial Accounting I Course Code Year of Study First Semester/Trimester First Number of credits 6 Name of Lecturer Pedro Augusto Nogueira Marques Objectives of the course (preferably Accounting fundamentals. alance sheets and income expressed in terms of learning statements. Account: concept and study of key accounts. outcomes competences) Introduction to POC. Study of accounts: Available Cash, Third Parties and Inventories Course contents Introduction; Patrimony; Inventory and balance; The Account: accounting record methods; Financial statements and balances; Accounting standards and principles POC (Plano Oficial de Contabilidade); study of accounts; Available Cash, Third Parties; Inventories. Recommended Reading Borges, António e outros; Elementos de Contabilidade Geral; Áreas Editora; 23ª Edição, 2005 Borges, António; e outros; Práticas de Contabilidade Financeira; Áreas Editora POC Simples Teaching Methods Lectures. Assessment Methods Mid-term test and examinations.

4 Course Title Economy Course Code Year of Study First Semester/Trimester First Number of credits 6 Name of Lecturer Maria do Rosário Baeta Neves;Luís Carlos Cardoso Objectives of the course (preferably Upon completion of course, the students should be able to expressed in terms of learning understand and describe macro and micro economic issues using outcomes competences) the reasoning of economic science; use sources of statistical and bibliographic data to obtain the relevant information for approaching each problem and write reports on economic issues. Course contents Basics of economic science. National accounting as a technique for measuring economic activity. Different integrated chains of economic thought at its historical time. Policy-mix and its impact on the external environment of an economic unit: application to Portuguese Economy. An introduction to supply and demand concepts. Application of the elasticity concept. Main features of competitive, monopolist and oligopolistic markets. Recommended Reading Castro, Alberto de, Barbot, Cristina e Nascimento, Álvaro (1994), Microeconomia, Lisboa, McGraw-Hill. Frank, Robert H. e Bernanke, Ben S. (2003), Princípios de Economia, Lisboa, McGraw-Hill. Medeiros, Eduardo Raposo (2000), Economia Internacional, Lisboa, ISCSP. Neves, João César das (1992), Introdução à Economia, Lisboa, Editorial Verbo. Porto, Manuel (2004), Economia, Coimbra, Livraria Almedina. Samuelson, Paul A. e Nordhaus, William D. (2005), Economia, Lisboa, McGraw-Hill. Santos, Jorge, Braga, Jacinto, Teixeira, Manuel e Aubyn, Miguel St. (2001), Macroeconomia, Lisboa, McGraw-Hill. Teaching Methods Course content is presented through lectures and case study analysis. Assessment Methods The students may choose between: a) Continuous assessment: individual intermediate tests with 10 (ten) as the minimum passing grade. b) Final exam: 10 (ten) is the minimum passing grade.

5 Course Title Business Informatics Course Code 9638 Year of Study First Semester/Trimester First Number of credits 6 Name of Lecturer José Ribeiro Mendes Objectives of the course (preferably Consolidate basic foundations of informatics and computer expressed in terms of learning architecture. Develop computer skills to explore tools such as outcomes competences) word processors, spreadsheets and presentations. Explore computer resources such as computer networks and Internet. The significance of information security and privacy. Introduction to the auditing of information systems. Course contents Introduction to Informatics and Computer Architecture. Word Processing: Microsoft Word. Spreadsheet: Microsoft Excel. Presentations: Microsoft Powerpoint. Networks and Internet. Security and Privacy. Information Systems Auditing Software - GASP Recommended Reading MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Noções de Arquitectura de Computadores, AIDTIC, IPT, MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Microsoft Excel, AIDTIC, IPT, MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Processamento de Texto: Microsoft Word, AIDTIC, IPT, MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Apresentações: Microsoft Powerpoint, AIDTIC, IPT, MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R. Redes de Computadores e Internet, AIDTIC, IPT, MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Segurança e Privacidade, AIDTIC, IPT, Teaching Methods Face-to-face sessions. Assessment Methods Mid-term test (50%) + Project (45%) + Individual Assignment (5%)

6 Course Title Introduction to Corporate Management Course Code Year of Study First Semester/Trimester First Number of credits 6 Objectives of the course (preferably expressed in terms of learning outcomes competences) Name of Lecturer Jorge Manuel Marques Simões Provide an introduction to the different management concepts and present case studies. Upon completion of course students are expected to possess good foundations of management. Course contents 1. What is an organization 2. Objective-Based Administration 3. The Production Function 4. The Financial Function 5. The Commercial Function 6. The Human Resources Function Recommended Reading - Rego, Arménio; Cunha, Miguel (2007). O Tão da Eficácia Organizacional, Edições Sílabo, Lisboa. - Reis, Lopes dos; Paulino, António (1994). Gestão dos Stocks e Compras, Editora Internacional, Lisboa. - Robalo, António (1997). Teorias Contingenciais de Organização, Edições Sílabo, Lisboa. - Rocha, José António de Oliveira (1999). Gestão de Recursos Humanos, Editorial Presença, Lisboa. - Sousa, António de (1998). Introdução à Gestão: Uma Abordagem Sistémica, Editorial Verbo, Lisboa. Teaching Methods - Current issues and case study discussion according to course content; - Examples, exercises and oral and written applications with a view to improve comprehension and learning; - Analysis of assignments on the topics proposed; - Use of audiovisual tools (datashow, power-point). Assessment Methods Mid-term test (100%). A final exam (100%) for the students failing continuous assessment.

7 Course Title Mathematics I Course Code Level of Course I Year of Study First Semester/Trimester First Number of credits 6 Objectives of the course (preferably expressed in terms of learning outcomes competences) Name of Lecturer Cristina M. M. Andrade, Ana Cristina B. Nata Prerequisites The students will acquire and strengthen the mathematical foundations required to the study of economic and social issues. Concepts are presented from a mathematical point of view but always with a practical support. Introduction to contents is based upon an interdisciplinary perspective. NA Course contents Part I Linear Algebra 1. Matrices; 2. Determinants Part II Linear Algebra 1. Graphic Method 2. Simplex 3. Two-fase method 4. Transport and allocation issues. Recommended Reading Ferreira, M.A.M.; Amaral, Isabel (2006): Exercícios de Álgebra Linear 1º Volume Matrizes e Determinantes. Edições Sílabo Ferreira, M.A.M.; Amaral, Isabel (2006): Álgebra Linear 1º Volume Matrizes e determinantes. Edições Sílabo Bronson, Richard; Naadimuthu, Govindasami (2000): Investigação Operacional. McGraw-Hill, Edições Schaum. Teaching Methods Attendance-based classes Assessment Methods Mid-term tests and Exams (on a face-to-face basis)

8 Course Title Financial Accounting II Course Code Level of Course II Year of Study First Semester/Trimester Second Number of credits 6 Name of Lecturer Arlindo Dinis Objectives of the course (preferably expressed in terms of learning Consolidation of previously knowledge acquired in General Accounting I. Study of Accounts: Permanent Asset, Capital, Costs outcomes competences) and Losses, Revenues and Profit, Earnings. Closing provisions. Financial Statements. Course contents Study of accounts: Permanent Asset, Capital, Costs and Losses, Revenues and Profit, Earnings. Closing provisions. Financial Statements. Recommended Reading Borges, António e outros; Elementos de Contabilidade Geral; Áreas Editora; 23ª Edição, 2005 Borges, António; e outros; Práticas de Contabilidade Financeira; Áreas Editora POC Simples Teaching Methods Lectures. Assessment Methods Mid-term test and examinations.

9 Course Title Operational Management of Businesses and Markets Course Code Year of Study First Semester/Trimester Second Number of credits 5 Name of Lecturer Inês Bettencourt da Câmara Objectives of the course (preferably mplement routines for staff appraisal, with participation and expressed in terms of learning supervision of the people in charge; outcomes competences) Interpret strategic, tactical and operational plans contributing to the establishment of levels of equity capital required for maintenance of activities; Use appropriate procedures to implement planned activities; Organize plans for the distribution of work, monitor the quality of execution and meet deadlines for plan preparation. Course contents Marketing Management: historic evolution and in Portugal. Marketing. Concepts, principles, types, development, implantation, vision. Organizational context for Marketing: constraining and drive forces. Methodology for competition analysis. Strategic Marketing decisions. Competitive advantage. Recommended Reading DIONÌSIO, Pedro et al. Mercator Teoria e Prática do Marketing. Lisboa: Publicações Dom Quixote, KOTTLER, Philip. Marketing para o Século XXI. Lisboa: Presença, Teaching Methods Lectures involving course content presentation. Tutorials involving discussion and consolidation of concepts presented and case study analysis. Assessment Methods Mid-term test and final theoreticl-practical assignment (compulsory in exam) or final exam.

10 Course Title Introduction to Law Course Code Year of Study First Semester/Trimester Second Number of credits 4 Name of Lecturer Horácio Lopes Objectives of the course (preferably expressed in terms of learning outcomes competences) Provide an overview of legal system: its different meanings, sources, branches, law interpretation and integration and its application in time and space. Course contents Part I General concepts Chapter I Introductory notions; Chapter II Sources of Law; Chapter III Law branches; Chapter IV Law interpretation and integration; Chapter V Application of law in time; Chapter VI Application of law in space; Chapter VII Acting according to law; Chapter VIII Acting against law; Chapter IX Legal coercion; Chapter X Juridical relation Part II Law of obligations Part III Rights in rem Part IV Family Law Part V Succession Law Recommended Reading Almeida Costa Noções de Direito, Almedina; Castro Mendes, Introdução ao Estudo do Direito, Lisboa, 1994 Teaching Methods Lectures including worksheets. Assessment Methods Two mid-term written tests and final exam.

11 Course Title Mathematics II Course Code Level of Course II Year of Study First Semester/Trimester Second Number of credits 6 Objectives of the course (preferably expressed in terms of learning outcomes competences) Name of Lecturer Cristina M. M. Andrade, Ana Cristina B. Nata The students will acquire and strengthen the mathematical foundations required to the study of economic and social issues. Concepts are presented from a mathematical point of view but always with a practical support. Contents are introduced under an interdisciplinary perspective. Course contents 1. Function complements in IR and IRn 2. Derivative in IR and IRn 3. Integral calculus 4. Linear differential equations (1 st and 2 nd order) 5. Some applications of progressions to financial mathematics Recommended Reading Barnett, R. & Ziegler, M. & Byleen, K. (2007): Calculus for Business, Economics, Life Sciences and Social Sciences, Pearson Education Ferreira, M.A.M.; Amaral, Isabel (2006): Exercícios de Primitivas e Integrais. Edições Sílabo Ferreira, M.A.M. (1999): Exercícios de cálculo diferencial em IRn. Edições Sílabo Armstrong, Bill; Davis, Don (2002): College Mathematics, Solving problems in finite mathematics and calculus. Pearson Education Teaching Methods Attendance-based classes Assessment Methods Mid-term tests and Exams (on a face-to-face basis)

12 Course Title Probabilities and Statistics Course Code Year of Study First Semester/Trimester Second Number of credits 4 Name of Lecturer Francisco Paulo Vilhena Antunes Bernardino Carvalho Ricardo Jorge Viegas Covas Objectives of the course (preferably The students will be expected to gain critical skills and be able to expressed in terms of learning analyse data and make appropriate decisions. Special emphasis is outcomes competences) placed on economical data analysis. Course contents I Descriptive Statistics 1.1 Concepts; 1.2 Tables, Diagrams and Indicators. II Probabilities. 2.1 Definitions; 2.2 Conditioned Probabilities and Bayes Theorem. III Probability Distribution. 3.1 Discrete random variables; 3.2 Continuous random variables. IV Estimation. 4.1 Point estimate; 4.2 Confidence intervals. V Hypothesis tests. 5.1 Concepts; 5.2 Significance level; 5.3 Multiparameter tests VI Index Numbers. 6.1 Concepts; 6.2 Properties; 6.3 Laspeyres, Paasches and Fisher Indices; 6.4 Deflation of chronological series Recommended Reading Guimarães, R.; Sarsfiels Cabral, J.A. Estatística McGraw Hill Murteira, B.J., et al Introduçãoà Estatística McGraw Hill Murteira, B.J., Black, G.H. Estatística Descritiva, McGraw Hill Robalo, António Estatística Exercício, Vol I e Vol II Edições Sílabo Teaching Methods Face-to-face sessions Assessment Methods Final test

13 Course Title Behavioural Theory Course Code Year of Study First Semester/Trimester Second Number of credits 5 Name of Lecturer Ana Isabel de Santiago Vaz Cotta Guerra Martins Objectives of the course (preferably expressed in terms of learning outcomes competences) Acquisition, identification and capacity to integrate the principal concepts, theories and approaches of Behavioural Theory. Acquisition of reflection skills concerning the theoretical contents of Behavioural Theory. Understand the logics underlying the research methodologies used in Behavioural Theory. Understand the significance of Behavioural Theory in interpersonal relationships, work relations and self-knowledge. Course contents The theoretical concept of Organization. The individual and the groups in organizations. Individual abilities and motivation. The individual relationship with the organization. Work groups. The organizational communication process. The leadership process. Recommended Reading Chiavenato, I. (1992). Teoria Geral da Administração. São Paulo: Mc Graw Hill. Drucker, P. (1999). Desafios da Gestão para o séc. XXI. Lisboa: Editora Civilização. Firmino, M. (2002). Gestão das Organizações: Conceitos e Tendências Actuais. Lisboa: Escolar Editora. Marques, C. Cunha, M. (1996). Comportamento Organizacional e Gestão de Empresas. Biblioteca de Economia & Empresa: Publicações D. Quixote. Teaching Methods Provide the students with reading of scientific texts related with the topics addressed. development of an exploratory study based on the scientific method, involving appropriate research and methodology. To favour and organize oral presentation of preliminary draft for the exploratory study based on pre-defined criteria. Evaluate presentation of preliminary draft for the exploratory study. Foster evaluation among colleagues of the exploratory study. Provide orientation of the exploratory study in classroom context. Assessment Methods Mid-term test (70%).Exploratory Study (30%)

14 Course Title Sampling and Data Analysis Course Code Year of Study Second Semester/Trimester First Number of credits 4 Name of Lecturer Francisco Paulo Vilhena Antunes Bernardino Carvalho Ricardo Jorge Viegas Covas Objectives of the course (preferably Give the students complementary knowledge to that acquired in expressed in terms of learning Statistics, allowing the introduction of new concepts of data outcomes competences) analysis and surveying in order to apply them to real or simulated situations, in the context of auditing. Course contents I Regression and Correlation. 1.1 Simple Linear Regression; 1.2 Multiple Linear Regression. II Time Series Analysis. 2.1 Concepts; 2.2 Stationary Stochastic Process; 2.3 Linear Stationary Process. III Surveying. 3.1 Concepts; 3.2 Sampling Plan; 3.3 INTOSAI Norms. Recommended Reading Hill, R. Cárter; Griffiths, William E.; Judge, George G. Undergraduate Econometrics Wiley, 2001 Maroco, João; Bispo, Regina Estatística Aplicada às Ciências Sociais e Humanas Climepsi Editores, 2005 Maroco, João Análise Estatística com a Utilização do SPSS Edições Sílabo, 2004 Teaching Methods Face-to-face lectures and computer-based tutorials Assessment Methods Final written test and practical assignment

15 Course Title Financial Analysis Course Code Year of Study Second Semester/Trimester First Number of credits 5 Name of Lecturer Luís António Antunes Francisco Objectives of the course (preferably Each student is expected to be able to: expressed in terms of learning - Analyse and evaluate enterprises from its financial statements outcomes competences) and other relevant information; - Use customary methods and techniques to evaluate the financial and economical situation of an enterprise including its financial balance, profitability and financial risks. Prerequisites Foundations of Financial Accounting. Course contents 1 Object and framework of Corporate Financial Analysis. 2 Base documents for Financial Analysis; 3 Key methods and techniques for Financial Analysis; 4 Financial Balance Analysis; 5- Profitability and risk analysis. Recommended Reading Carrilho; Pimental; Laureano; Prates (2005) Elementos de Análise Financeira, Publisher Team, Lisboa, Portugal. Neves, João Carvalho (2004) - Análise Financeira - Vol. I, Texto Editora, Lisboa, Portugal. Pinho, Carlos Santos; Tavares, Susana (2005) Análise Financeira e Mercados, Áreas Editora, Lisboa, Portugal. Teaching Methods - Lectures supported by audiovisual resources. - Problem resolution and case studies analysis. Assessment Methods - Resolution and discussion of case studies during classes (group work) weighing 20% of final grade. - Individual final test (80%) requiring a minimum passing mark of 10 (ten).

16 Course Title Financial Calculus Course Code Year of Study Second Semester/Trimester First Number of credits 5 Name of Lecturer Luís António Antunes Francisco Objectives of the course (preferably Each student is expected to be able to: expressed in terms of learning - Calculate present and future capital values; outcomes competences) - Calculate and question problems concerning the different financing and investment alternatives; - Evaluate and decide between the various financing and investment alternatives. Prerequisites Understand the subject matters covered by Mathematics I and II. Course contents 1 Introduction 2 Capitalization processes 3 - Annuities 4 Debts amortization 5 Bond loans Recommended Reading Matias, Rogério (2007) Cálculo Financeiro, Teoria e Prática, 2ª Edição, Escolar Editora, Lisboa, Portugal. Mateus, Alves (1999) - Cálculo Financeiro, 2ª Edição, Edições Sílabo, Lisboa, Portugal. Rodrigues, Azevedo; Nicolau, Isabel (2003) - Elementos de Cálculo Financeiro, 7ª Edição, Áreas Editora, Lisboa, Portugal. Teaching Methods - Lectures supported by audiovisual resources. - Problem resolution and case studies analysis. Assessment Methods - Several mini-tests during classes (40% of final grade). - One mid-term test (60% of final grade)

17 Course Title Management Accounting I Course Code Level of Course I Year of Study Second Semester/Trimester First Number of credits 6 Name of Lecturer Carla Joaquim Objectives of the course (preferably financial accounting; management accounting; systems of total expressed in terms of learning cost, variable, rational and of attributed fix costs through outcomes competences) theoretical shares and its influence in results checking; application and limit of CVR analysis (Costs/Volume/Results); production systems, calculate the costs of package products and value production. Course contents Accounting sectors; major concepts and cost types; function income statements by function; cost allocation: the homogeneous section system; cost covering systems; the importance of costvolume-results analysis and point of balance; design of accounting management systems. Recommended Reading Pereira, C. e V. Franco: 1994, Contabilidade Analítica, Rei dos Livros, 6.ª edição; Caiado, A.: 2003, Contabilidade de Gestão, Áreas Editora, 3.ª edição; Franco, V. e Outros: 2005, Contabilidade de Gestão O Apuramento dos Custos e a Informação de Apoio à Decisão, Publisher Team, 1.ª edição; Horngren, C., G. Foster e S. Datar: 2000, Cost Accounting A Managerial Emphasis, Prentice-Hall International, 10.ª edição Teaching Methods Attendance-based classes. Lectures consisting of theoretical reasoning of subject matters. Practical classes including case study analysis. Assessment Methods Mid-term Assessment: 10 (ten) grade exempts students from taking final exam is Final Assessment:Minimum passing grade is 10 (ten). Students with a mark of 16 (sixteen) will have to sit an oral examination. Otherwise they will be given the mark of 15 (fifteen).

18 Course Title Commercial Register and Company Law Course Code Year of Study Second Semester/Trimester First Number of credits 5 Name of Lecturer Baeta Neves Objectives of the course (preferably expressed in terms of learning outcomes competences) An overview of juridical matters related with corporate activities and its agents as well as associated legal acts. Course contents Introduction; commercial acts; general rules for commercial acts; the subjects of commercial activity; commercial establishment; company protection; insolvency; bankrupcy and company rehabilitation; commercial contracts; debt certificates; commercial societies. Recommended Reading Abreu;J.M. Coutinho de, Curso de Direito Comercial,4ªed., Coimbra, Almedina,2003; Abreu, J.M. Coutinho, Direito das Sociedades Comerciais. Teaching Methods Lectures including worksheets. Assessment Methods Two mid-term written tests and final exam.

19 Course Title Taxation I Course Code Level of Course I Year of Study Second Semester/Trimester First Number of credits 5 Name of Lecturer Bruno José Machado de Almeida Objectives of the course (preferably The main goal of this course is to provide the students with the expressed in terms of learning theories and techniques that will enable them to understand the outcomes competences) structure and essential concepts underpinning tax law and the tax system. Students will also familiarise themselves with legal concepts and relevant principles of tax system developing skills to organize and solve complex problems. Taxes covered in this first course are the personal income tax and the added-value tax. Course contents 1- Introduction to taxes 2 Personal Income Tax 3 Added-Value Tax. Recommended Reading Joaquim Marcelino, M., Devesa, J., 2008, IRS.IRC.EBF, 10ª ed., Almedina; Devesa, J., 2008, IVA, 7ª ed., Almedina; Guia dos Impostos em Portugal 2008, Quid Júris; Guia do Fisco 2008, Inforfi; Silva Fernandes, 2005, Manual do IVA, Publisher Team; Teaching Methods Lectures. Assessment Methods Mid-term test and examinations.

20 Course Title Business Accounting II Course Code Level of Course II Year of Study Second Semester/Trimester Second Number of credits 6 Name of Lecturer Carla Joaquim Objectives of the course (preferably Master budget; programs and budgets; basic costing system; expressed in terms of learning basic costing system, the departments costs, the products and outcomes competences) services costs and calculate the variances; accountable variances and the non-accountable variances; Identify the kind of company where standard costing can be adopted and describe the method to calculate the standard cost; a real costing system and a basic costing system; Activity Based Costing; concepts of activity and cost driver; Know the advantages and the main difficulties related to the implementation of Activity Based Costing and identify the main differences to the homogeneous sections method. Course contents Master Budget; Basic Costs Systems; Budget Control; Standard costing;activity Based Costing. Recommended Reading Franco, Victor Seabra e Outros, Contabilidade de Gestão Orçamento Anual e Instrumentos de Avaliação do Desempenho Organizacional, Lisboa, Publisher Team, 1.ª edição, 2006; Ibidem, Gestão Orçamental Exames Resolvidos e Exercícios Propostos, Lisboa, Rei dos Livros, 1.ª edição, 1997; Pereira, C. C. e Victor Seabra Franco, Contabilidade Analítica, Lisboa, Rei dos Livros, 6. ª edição, 1994; Jordan, Hugues, J. Carvalho Neves e J. Azevedo Rodrigues, O Controlo de Gestão Ao Serviço da Estratégia e dos Gestores, Lisboa, Áreas Editora, 7.ª edição, 2007; Teaching Methods Face-to-face sessions. Assessment Methods Mid-term Assessment: a written assignment (40%) and a written test (60%).Final Assessment: a written test.

21 Course Title Advanced Financial Accounting I Course Code Level of Course I Year of Study Second Semester/Trimester Second Number of credits 5 Objectives of the course (preferably expressed in terms of learning outcomes competences) Name of Lecturer Carlos António Rosa Lopes Know and apply the key international accounting standards (IAS) and the New Normalization System (SNC). Course contents - Adoption of new international standards for financial reporting [IFRS1; NCRF3]; - [IAS 18; NCRF 20]; MOAF - Statement of source and application of funds and Cash Flow Chart [IAS7; NCRF 2]; equity capital; amortization and partial remission [DC 15/94]; capitalisation and dissemination of government grants [IAS20; NCRF22]; methods of capitalisation of financial contributions [IAS 27; IAS 28; SIC 3; DC 9/92] - Account consolidation (financial statements) - Deferred taxes [IAS 12; NCRF 25; DC 28] Recommended Reading - CONSOLIDAÇÃO DE CONTAS E FUSÕES & AQUISIÇÕES, Carlos António Rosa Lopes, Rei dos Livros, CASOS PRÁTICOS DE CONSOLIDAÇÃO DE CONTAS, Carlos António Rosa Lopes, Editora Rei dos Livros, ADOPÇÃO EM PORTUGAL DAS NORMAS INTERNACIONAIS DE RELATO FOINANCEIRO, João Rodrigues, Áreas Editora - APLICAÇÃO DAS NORMAS INTERNACIONAIS DE CONTABILIDADE, Isabel Lourenço e Ana Isabel Morais, CTOC- Câmara dos Técnicos Oficiais de Contas, I.F.R.S. Interpretation and Aplication of International Accounting and Finantial Reporting Standards, Barry J. Epstein e Abbas Ali Mirza, Wiley ed. Wiley Teaching Methods Lectures. Assessment Methods Mid-term test and examinations.

22 Course Title Public Accounting Course Code Year of Study Second Semester/Trimester Second Number of credits 5 Name of Lecturer Manuel Silvério Garcia Esparteiro Objectives of the course (preferably The significance of Public Accounting. Get familiar with the POCP expressed in terms of learning and related accounting procedures. Budget and patrimonial outcomes competences) accounting. Compare the POC and the POCP. The evolution of public accounting. Prerequisites None Course contents 1 The public sector in Portugal 2. Traditional public accounting 3. The reform of Portuguese public accounting 4. The POCP as an integrated accounting system and its subsystems 5. Accounting principles and budgeting rules; measurement criteria 6. Contents and operations for the major accounts. Recommended Reading 1-Manual do Plano Oficial de Contabilidade Pública António C. Pires Caiado e Ana Calado Pinto Áreas Editora 2.ª Edição; 2-Carvalho, João Baptista da Costa; Pina Martinez, Vicente; Torres Pradas Lourdes; 1999; Temas de Contabilidade Pública ; Editora Rei dos Livros. Teaching Methods Lectures involving presentation and discussion. Practical assignments on matters discussed. Assessment Methods Continuous assessment, one mid-term test and final exam.