Management Accounting II


Auditing and Taxation

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


Not applicable.

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

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).


Method of interaction
Lectures including slide projection and pedagogic simulation

Software used in class