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ISMAT 22532

Fundamentals of Financial Accounting and Analysis

Human Resources Management
  • ApresentaçãoPresentation
      The management of Human Resources in Portuguese Public Higher Education Institutions has assumed, in recent years, a high importance, having intensified since the 1980s, when the personnel function began to assume a strategic area in organizations in general.  On the other hand, various pressures of an economic, financial, political and ideological nature, as well as the exhaustion of traditional administration solutions, have provided a new management model for organizations, in which stakeholders have come to occupy a place of primary importance in the process. evaluation and permanent accountability of managers, promoting the development of accountability instruments, which allow controlling management activities and results.
  • ProgramaProgramme
      MODULE A - ACCOUNTING  Accounting as an information system The SNC and accounting standardization Fundamental Accounting Concepts  The main operations in a company and end-of-period operations The Balance Sheet  Income Statement MODULE B - FINANCIAL ANALYSIS Economic and financial analysis Analysis of business risk and operational and financial leverage
  • ObjectivosObjectives
    The general objective is to provide students with solid knowledge on the fundamentals of accounting and finance, with a particular focus on management accounting. At the end of the course, students should have acquired the knowledge and language framework that allows them to:  i) Understand the fundamental accounting concepts;  ii) Use the basic instruments to extract information from the annual financial statements, and assess the economic and financial situation of the company and investment projects;  iii) Use management accounting information in decision making.
  • BibliografiaBibliography
    Matias, F., Serrasqueiro, Z. Baptista, C.;  Coelho, L. ;  Salsa, M.L.R. (2024). Gestão Financeira Da teoria à prática (2ª Edição revista). ISBN: 9789895613472 Stolowy, D,  Paugam. (2024).  Financial Accounting and Reporting: a global perspective, Cengage (7ª edição), 2020/2024. Lourenço et. al.,  Fundamentos de Contabilidade Financeira: teoria e casos. Edições Sílabo (3ª edição)., 2020.  
  • MetodologiaMethodology
      Active methodologies using: Pedagogical practices of the Flipped Classroom to activate and ignite the discovery by students of the UC theoretical framework; Project-based learning to carry out group work focusing on UC themes; Debate classes with students presenting their discoveries and the results of their critical analysis of the support materials delivered; Seminars with invited experts on UC themes, including 25% Online (international seminarians) and with businesspeople  Structured visits to local organizations.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não