Publication in the Diário da República: RCC 21/12/2010 [DR.4928/2011 21.03.2011]
5 ECTS; 2º Ano, 1º Semestre, 60,0 TP + 15,0 OT , Cód. 964018.
Lecturer
- Maria Graciete da Purificação Reis Henriques Honrado (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
Students should be able to understand and interpret the financial cycles of the company and to calculate the financial needs inherent to them. They should also be able to analyze the financial situation and the economic and financial results of any business activity.
Program
1. Introduction - General Considerations Course.
2. Concepts: Financial Function; Financial management; Financial analysis.
3. Accounting: analysis of major elements and accounting statements: The Asset, Liabilities and Equity. The Active non current and current assets. Liabilities Current and non-current liabilities. The Equity. The Balance Sheet. The Income Statement. Other accounting documents.
4. Definition of some types of expenses: Fixed Costs, Variable Costs, Expenses semifixed or semi-variable.
5. The neutral sales (break even point).
6. Management Policies: The average term of payments and receipts. The level of inventories.
7. The Treasury Company: The working capital. Liquidity ratios them.
8. The analysis of the financial structure of the company: financial balance concept, the short-term financial balance, the financial balance of medium / long term.
9. Financial Indicators.
10. Economic Indicators.
11. Ratios operation.
12. Budgets: Sales Budget, the Budget Shopping, the Budget Supplies and Services, the spending budget with the staff, the Expenditure Budget / Financing income and loan repayments frame, Budget calculation of VAT, the Operating Budget.
13. Scope and Objectives of Analytical Accounting. Cost accounting, management functions and budgetary management.
Evaluation Methodology
Continuous reviewed are not required to take students with an average grade of 10 on continuous assessment.
Final assessment: exam in the established time.
Bibliography
- Ferreira, P. e Silva, J. (2014). Princípios de Gestão Financeira. Lisboa: Rei dos Livros
- Gonçalves, P. e Silva, P. e Martins, A. e Cruz, I. e Augusto, M. (2011). Manual de Gestão Financeira Empresarial. Coimbra: Coimbra Editora
- Mota, A. e Barroso, C. e Soares, H. e Laureano, L. (2013). Introdução às Finanças - Fundamentos de Finanças com Casos Práticos Resolvidos e Propostos. Lisboa: Edições Sílabo
- Silva, E. (2011). Gestão Financeira - Análise de Fluxos Financeiros. Lisboa: Vida Económica
Teaching Method
The exhibition and interactive type practical classes with active participation of students in solving practical exercises. Book up about 50% of the effective time classes, for practical applications which include calculations.
Software used in class
Not applicable.
