Publication in the Diário da República: RCC 01/04/2011 [DR.7678/2011 26.05.2011]
6 ECTS; 2º Ano, 2º Semestre, 30,0 T + 45,0 PL , Cód. 9152118.
Lecturer
- Pedro Augusto Nogueira Marques (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
1. Identify and discriminate between accounting systems.
2. Relate the budgeting process with the management functions.
3. Identify and present accounting deviations.
4. Detect the two stages of ABC method.
Program
1. Accounting systems;
2. Annual budget;
3. Basic finance system;
4. Budgetary control;
5. Standard finance system;
6. ABC method (Activity Based Costing).
Evaluation Methodology
Ongoing assessment:practical assignment (40%), mid-term test (60%)
Final assessment: exams (regular and/or supplementary).
Bibliography
Teaching Method
Lectures supported by audiovisual resources and simulation.
Software used in class
