ECTS - Escola Superior de Estudos Industriais e de Gestão
Degree: Accouting And Administration (evening Courses)
Course: Financial Reporting
Academic Year: 2014/2015
Number of Credits (ECTS): 6.0
Theoretical/Practical Work (hours): 51.0 h
Lab work (hours): 26.0 h
Academic year: 2
Term: Winter Semester
Attendance: Mandatory
Course Responsible Teacher: Dr. João Costa
Learning Outputs:
General
- Prepare and present the accounting information to meet internal and external obligations, applying the principles and concepts of
accounting;
- Prepare and present corporate financial sttatements and make business decisions;
- Analyse and understand Portuguese accounting standards;
- Distinguish relevant information from irrelevant information for financial reporting.
Syllabus:
1. Accounting Standards and Harmonization
2. Financial statements for business enterprises
3. Qualifying Results
4. Preparing financial statements
5. Management Report
6. Documents of the supervisory and certification
7. Review process and deliberation on the bills
Learning Outputs:
The theoretical content will bem complemented with discussion and resolution of pratical cases.
To complete the workload and to obtain best general and specific learnin outcomes, the student may be required to the use the
e-elarnin platform.
Assessment Methods:
Distributed evaluation
3 tests
Final evaluatoin
Final exam
Erasmus students: preparation of essay in english, with a thame chosen by the teacher, with presentation and defense by the
student in english, with the jury of the unit (minimum passin grade of 10)
References:
ARAÚJO, Duarte Nuno e outros. Manual de Prestação de Contas nas Sociedades Comerciais e o Processo de Relato Financeiro
em SNC. 2ª edição. Vida Económica. 2011;
CAIADO, António C. Pires e outros. Relato Fiscal e Financeiro no Encerramento de Contas. Áreas Editora. 2011;
NEVES, João Carvalho das. Análise e Relato Financeiro: Uma visão integrada de gestão. Texto Editores. 2012.
GONÇALVES, Cristina Gonçalves e outros. Relato Financeiro: interpretação e análise. 2ª edição. Vida Económica. 2013.
Notices:
Teacher: João Costa, Isabel Maldonado, José Ribeiro
E-mail: [email protected]
Teachers Office: C105
Dr. João Costa
Vila do Conde, 20 de Dezembro de 2013