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Management Accounting

Code 12092
Year 2
Semester S2
ECTS Credits 6
Workload TP(60H)
Scientific area Accounting
Entry requirements Basics of Financial Accounting
Mode of delivery Attendance
Work placements not applicable
Learning outcomes After this course students should be able to: 1 - Distinguish between management accounting and financial accounting; 2 – Identify and describe the main functions of a management accounting system and master the fundamentals of management accounting 3 - Use and adapt a system for registering and coordinating accounting accounts; 4 – Calculate the cost of production, considering job and process costing and traditional and activity-based cost; 5- Discuss each of the methods of allocating joint costs to products; 6- Understand the problems of overhead cost and show the results by products and orders; 7- Know how to use accounting information in short-term decisions.
Syllabus I – An introduction to Management Accounting II – An introduction to cost concept and behavior III – Traditional Cost Accumulation Systems - IV – Cost allocation: Joint products and byproducts. V – Traditional and activity-based costing systems VI – Cost and Strategic Management Accounting
Main Bibliography Caiado, A. C. P. (2020), Contabilidade Analítica e de Gestão, ÁREAS Editora, 9ª Edição. Drury, C. (2012). Management and Cost Accounting, 8.ª Edição. Londres: Cengage Learning College. Atkinson, A. A. e Kaplan, R. S. (2013), Advanced Management Accounting, Pearson Education Limited Caiado, A. C. P. (2005), Casos Práticos de Contabilidade Analítica, ÁREAS Editora. HORNGREN, C.T.; FOSTER, G. e DATAR, S.M. (2003): Cost Accounting - A Managerial Emphasis, Prentice Hall. PEREIRA, C.C. e FRANCO, V.C. (2001), Contabilidade Analítica, Rei dos Livros. ROCHA, A. e RUBIO, J.B. (2000), Princípios de Contabilidade Analítica, Vislis Editores
Language Portuguese. Tutorial support is available in English.
Last updated on: 2021-07-15

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