﻿ - TeSP - Contabilidade e GestãoInstituto Politécnico de Tomar

# IPT

Ano Letivo: 2021/22

Publication in the Diário da República: Aviso n.º 2033/2018 - 14/02/2018

6 ECTS; 1º Ano, 2º Semestre, 15,0 PL + 60,0 TP , Cód. 602913.

Lecturer
- Renato Heitor Correia Domingues (1)(2)

(1) Docente Responsável
(2) Docente que lecciona

Prerequisites
This module has no formal pre-requisites though the prior attendance of introductory modules in mathematics would be a helpful foundation.

Objectives
- Calculate present and future values of one or more capitals, solving problems related to such operations;
- Equate and distinguish different types of annuities, solving problems;
- Solve problems attending to different payment modalities of a loan.

Program
1. Introduction
- Basic concepts.
- Interest rate and discount rate.
- Present value and future value.

2. Capitalization processes
- Simple interest scheme.
- Banking discount and reform of trade bills.
- Compound interest scheme.
- Nominal and effective rates, proportional and equivalent rates.
- Current and real rates.
- Capitalization in the domain of continuous.

3. Annuities
- Concept and modalities.
- Annuities with constant terms.
- Entire and temporary annuities.
- Fractional and temporary annuities.
- Perpetual annuities.
- Annuities with terms in Arithmetic Progression.
- Annuities with terms in Geometric Progression.

4. Loan amortizations
- Concept and modalities.
- Reimbursement in constant annuities.
- Reimbursement in constant periodic capital amortization.
- Other modalities and variants.
- Bond loans.

Evaluation Methodology
Continuous evaluation:
- 2 Case study in excel with each of 15 % ( total of 30 %)

- Final test (weighing 70%).
Final Grade less than 10 => Exam (in accordance with the Academic Regulation and with a weight of 100%).

Bibliography
- Correia, F. e Quelhas, A. (2016). Manual de Matemática Financeira. Coimbra: Almedina
- Crespo, N. e Couto, E. e Barroso, M. (2009). Cálculo e Instrumentos Financeiros, da Prática para a Teoria. Lisboa: Escolar Editora
- Matias, R. (2015). Cálculo Financeiro, Teoria e Prática. Lisboa: Escolar Editora
- Rodrigues, J. e Nicolau, I. (2010). Elementos de Cálculo Financeiro,. Lisboa: Areas

Teaching Method
- Traditional lecturing methods supported by audiovisual resources.
- Practical exercises.
- Six short class-tests during term-time and a final test.

Software used in class
Not applicable.