| Code: | GI207 | Acronym: | ACC |
| Teaching Area: | Accounting |
| Acronym | Study plan | Curriculum Years | ECTS | Contact hours | Total Hours |
|---|---|---|---|---|---|
| CTSPGI | Plano de Estudos_22 | 1º | 6 | 45 | 160 |
| Theoretical-Practical: | 31,50 |
Teaching - Hours
|
SAGE
Summary of the curricular unit
At the end of the course unit the learner is expected to be able to: Calculate, analyse and control costs related to work organisation and production management.
Objectives and learning outcomes
This curricular unit introduces the students in the field of cost accounting and management. Being essential first to know how the financial information is produced and basic concepts related, which result from the application of the Accounting Normalization System.
2. To awake for the necessity of cost accounting and to give the fundamental concepts that afterwards are applied in the cost analysis and in the development of costing systems that allow to ascertain the unit cost of the products and other objects of cost and, consequently, to analyze margins and results, and to support decision taking
3. Acquire comprehensive knowledge of economics.
Skills to be developed
1. Assess the feasibility of methods and processes in terms of efficiency, cost and appropriateness;
2. Produce and present technical work reports;
3. Demonstrate availability, courtesy and respect for others in the relationship with different interlocutors
4. Demonstrate innovation and creativity in solving and anticipating problems or in approaching new situations. 5.
5. To demonstrate a sense of responsibility for the results of the work.
1. Financial Accounting versus Management Accounting: concepts and purposes.
2. Management accounting.
2.1. Management accounting: scope and concepts, criteria for cost classification.
2.2 Income statements by nature and function.
2.3. Components and calculation of industrial cost and complex cost.
2.4. Cost-Volume-Profit Analysis (CVR).
2.5. Costing systems (Total, Direct and Rational).
2.6. Activity based costing system (ABC).
3. Financial reporting and accountability.
3.1. Interim financial reporting.
3.2. Annual financial reporting.
4. Brief notions of economic and financial analysis.
The programmatic contents were designed in an integrated way, according to the objectives to be achieved and the competences foreseen in the objectives, in that:
- Chapters I and II respond to objective 1, in that the scope and objective of Management Accounting is studied;
- Chapter III meets the objectives 2 and 3, as it addresses the components of the production cost;
- Chapter IV is in line with what is foreseen in objective 3, as economic and financial knowledge is explained;
- Chapter IV includes the study of the costing system, responding to objective 3.
| Borges, A., Rodrigues, A., & Rodrigues, R. ;Elementos de Contabilidade Geral, SNC - Sistema de Normalização Contabilística (27ª Edição ed.), 2021 |
| Caiado, A.; Contabilidade Analítica e de Gestão, Áreas Editora, 2020 |
| Caiado, A. & Cabral, J. ;Casos Práticos de Contabilidade Analítica, Áreas Editora, 2006 |
| Ferreira, D., Caldeira, C., Asseiceiro, J., Vieira, J., & Vicente, C. ;Contabilidade de Gestão: Estratégia de Custos e de Resultados ¿ Casos Práticos, Vol. I e Vol. II, Rei dos Livros, 2016 |
| Franco et al. ;Temas de Contabilidade de Gestão: Os Custos, os Resultados e a Informação para a Gestão, Livros Horizonte, 2015 |
| Nabais, C., & Nabais, F. ;Prática de Contabilidade Analítica e de Gestão, Lidel ¿ Edições Técnicas, 2016 |
| Rodrigues, J. ;Sistema de Normalização Contabilística. SNC explicado (8ª ed.), Porto Editora, 2021 |
Presentation and discussion of theoretical and practical cases, with the prior provision of background material on the subjects to be addressed, as well as the bibliography considered the minimum essential of the various points of the subject to be taught.
Avaliação distribuída com exame final
| Description | Type | Time (hours) | Conclusion Date |
|---|---|---|---|
| Attendance (estimated) | Lessons | 45 | |
| Teste/Exame | 3 | ||
| Study | 112 | ||
| Total: | 160 |
Written test I: 45%
Written test II: 45%
1 Individual worksheet submitted through the E-Learning platform: 10% .
Under the terms of the General Regulation:
a) The effective attendance of students in classes will be registered and, if the number of absences per student exceeds 30% of the total number of contact sessions foreseen for each curricular unit, the student will be automatically transferred to the final assessment of the normal season;
b) A minimum mark of 7.5 marks is required in the written tests and in the defined assessment elements;
c) In case the student fails or obtains a classification lower than 7,5 points in the tests or in the elements of assessment referred to in the previous number, he/she will automatically be transferred to the final assessment of the regular season
d) In case the student fails or obtains a classification lower than 7.5 in the second written test (taken on the same date of the final written test of the regular season) he/she may request registration for assessment in the appeal season;
e) All the written academic work foreseen in the assessment (reports, case studies, etc.) must be submitted on the Turnitin database, available on the ISAG's E-Learning platform, being acceptable a similarity rate up to 30%.
Final exam: 100%
The teaching methodologies aim at enhancing learning, both in theoretical and practical aspects. The aim is to expose students to a variety of concepts that are essential to the treatment and analysis of accounting data. Also, it is intended that the student uses critical reasoning in the interpretation of accounting information, and logical reasoning in solving practical problems.