| Code |
13996
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| Year |
2
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| Semester |
S1
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| ECTS Credits |
6
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| Workload |
TP(60H)
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| Scientific area |
Accounting
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|
Entry requirements |
Basics of Financial Accounting
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Mode of delivery |
Face to face
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|
Work placements |
n.a.
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Learning outcomes |
This course intends to develop the following general competencies: critical spirit, research capabilities, decision-making capability, and application of know-how in real contexts. Regarding specific skills, students must be able to understand how managerial accounting overcome financial accounting’s insufficiencies, to analyse and understand how accounting may facilitate decision-making, to analyse and understand purposes underlying CVP Analysis, to understand the main differences between traditional and activity-based approaches, to understand alternative costs allocation methods and its implications, to understand how to define allocation methods, as well as to compute goods and services' manufacturing costs in several contexts.
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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 – Decision making and CVP Analysis
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Main Bibliography |
Caiado, A. C. P. (2020), Contabilidade Analítica e de Gestão, 9ª Ed., ÁREAS Editora.
Cruz, I; Coimbra, C; Abrantes, L.; Alves, M. e Quesado, P. (2023) Contabilidade de Gestão Avançada, Editora Almedina, Coimbra.
Drury, C. (2021), Management and Cost Accounting, 11th Edition , Cengage Learning EMEA
Datar S. M., & Rajan M.V. (2021), Horngren´s Cost Accounting: A Managerial Emphasis, 17ª Global Ed., Pearson Education
Garrison R., Noreen E. & Brewer P. (2021), Managerial Accounting, 17th Ed. McGraw-Hill, Inc., New York
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Teaching Methodologies and Assessment Criteria |
The classes are both theoretical and practical in nature.
In the Learning process, the following elements will be taken into account:
- Two written tests (on 4th november and 16th december)
The weight of each of these elements in the evaluation is as follows:
CEA = 0.5 (1st test) + 0.5 (2nd test)
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Language |
Portuguese. Tutorial support is available in English.
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