Management Accounting II

Bank Management and Administration
6 ECTS; 2º Ano, 2º Semestre, 30,0 T + 45,0 P

Lecturer

Prerequisites
Not applicable.

Objectives
1. Identify and distinguish accounting systems
2. Articulate the preparation of the annual budget with management functions
3. Identify and describe the accounting and extra-accounting deviations
4. Identify the two stages of the ABC method.

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

Evaluation Methodology
Continuos assessment: 1 practical assignment (40%) + 1 mid-term test (60%)
Final assessment: regular and /or supplementary exam (100%).

Bibliography
- Outros, O. e Franco, V. (2005). Contabilidade de Gestão ? Orçamento Anual e Instrumentos de Avaliação do Desempenho Organizacional. (Vol. II). Lisboa: Publisher Team
- Franco, V. e Outros, . (2005). Contabilidade de Gestão ? O Apuramento dos Custos e a Informação de Apoio à Decisão. (Vol. I). Lisboa: Publisher Team
- Caiado, A. (2009). Contabilidade Analítica e de Gestão. Lisboa: Áreas Editora

Method of interaction
Lectures supported by audiovisual resources and pedagogical simulation.

Software used in class