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Auditoria e Fiscalidade

Management Accounting II

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6 ECTS; 2º Ano, 2º Semestre, 30,0 T + 45,0 PL , Cód. 963818.

Lecturer

(1) Docente Responsável
(2) Docente que lecciona

Prerequisites
Not applicable.

Objectives
1. Identify and distinguish accounting systems
2. Articulate the preparation of the annual budget with the management functions
3. Distinguish and list accounting and non-accounting deviations
4. Recognise the two stages that characterise the ABC method

Program
1. Accounting systems;
2. Annual budget;
3. Basic finance system;
4. Budgetary control;
5. Standard finance system;
6. ABC method (Activity Based Costing).

Evaluation Methodology
Continuous assessment: 1 test (60%) and 1 individual assignment (40%)
Final assessment: exam (regular and/or supplementary).

Bibliography

Teaching Method
Lectures including slide projection and pedagogic simulation

Software used in class

 

 

 


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