Syllabus:

This curricular unit aims to provide tools for the understanding of the financial reporting made by companies in the scope of the financial accounting, exposing the preparation and interpretation methodologies. At the end of this curricular unit, students should be able to:
1 – Make de bookeeping of the several patrimonial changes of the companies;
2 – Prepare and interpret the several financial statements, as well as the other financial maps obtained through financial accounting;
3 – Analyze critically the content of the companies’ financial reporting;
4 – Understand the financial reporting importance to support the decision making process made by external players.

CONTENTS

1. Accounting fundamentals
2. Basic concepts of accounting
3. Accounting normalization
4. Net Financial Wherewithal
5. The bookkeeping of the Value Added Tax (VAT)
6. Accruals and deferrals
7. Financial statements

Syllabus:

1- Analyze the contextual context of the company and its articulation with the
internal and external environment
2- Recognize the companies forms of organization
3- Recognize the importance of human resources
4- Evaluate planning and development strategies
5- Recognize the importance of management
6- Identify and recognize the importance of corporate social responsibility and the green economy.

CONTENTS

1 Research
2 Management theories
3 Organizations and internal environment
4 Human resources – an initial approach
5 Organizations and the external environment
6 Strategy – an initial approach
7 Planning
8 Management in the 21st Century: Trends

After the curricular unit, the student should be able to:
1) Understand both the national and international economic systems;
2) Understand the theoretical concepts of the functioning of economies;
3) Analyze the expected effects of government policies;
4) Be able to infer the expected effects of the various economic policies;
5) Characterize the Portuguese and European economies, in particular.

CONTENTS

1. Macroeconomic aggregates
2. National Accounting
3. The basic Keynesian model
4. Income and Expenditure: Public Sector and Foreign Trade Model
5. The Money Market: Money Supply and Demand
6. Currency, Interest and Income
7. Macroeconomic Policy
8. The labour market and aggregate demand and supply
9. Open Economy Macroeconomics

Syllabus:

Obj.1 – To translate problem situations through real functions of real variable.
Obj.2 – To analyze a real function of real variable and draw conclusions in the context of the problem in question.
Obj.3 – To apply differential calculus to study the variation of real functions of real variable and interpret the results.
Obj.4 – To define and calculate the primitive of a real function of a real variable.
Obj.5 – To distinguish the various types of integrals and choose methods of integration appropriate to their resolution.
Obj.6 – To apply the definite integral in the calculation of areas.

CONTENTS

Chap.1 – Algebric concepts (review of essential contents)
Chap.2 – Real Functions of Real Variable
Chap.3 – Differential Calculus in IR
Chap.4 – Differential Calculus in IR^n
Chap.5 – Integral Calculus

Syllabus:

GENERAL OBJECTIVES:
1. To apprehend the concept of Juridical Order as normative order and to recognize its importance for the coexistence in society.
2. To know basic concepts of Law that will allow to create the bases of essential juridical reasoning for the study of other curricular
units.

SPECIFIC OBJECTIVES:
1. Understand the meaning of law, its framework in the social order, the purposes it pursues and its means of protectorship.
2. To know the structuring lines of the Legal Order and its sources.
3. To apprehend the concept of legal norm, its classifications and consequences of its violation.
4. Know the legal methodology, namely, interpretation of the law, integration of gaps and law enforcement in time and space.
5. Identify a legally relevant situation, apprehending the concept of legal relationship and its structuring elements.
6. Solve real or hypothetical situations that arise.

CONTENTS

PART I – CONCEPT AND GENERAL FRAMEWORK OF THE LAW
1. The concept and nature of law
2. The law as a normative complex and the other normative orders
3. The Purposes of Law
4. The protection of the law
PART II – LEGAL STRUCTURE
1. Branches of Law
2. Sources of Law
2.1. Classification of Law Sources
2.2. Sources Cast
2.2.1. The law
2.2.2. The Jurisprudence
2.2.3. The doctrine
2.2.4. The custom
3. The Legal Standard
3.1. Concept and structure of the rule of law
3.2. Characteristics of the legal norm
3.3. Breach of legal rules – legal sanctions
PART III – LEGAL METHODOLOGY
1. Application of the Law, individualization of the norm and fullness of the legal order
2. Dynamics of the law
3. Interpretation of the law
4. Integrating the gaps in the law
5. Law enforcement in time and space
PART IV – LEGAL RELATIONSHIP
1. Concept of legal relationship
2. Structuring elements of the legal relationship
2.1. Subjects
2.2. Object
2.3. Legal fact
2.4. Warranty

Syllabus:

General Objectives:
To demonstrate knowledge and ability to understand the economies and
business in an international context;
To discuss policies to support internationalisation
To understand the mechanisms that influence business operating on an
international scale.

Specific Objectives:
Understand the workings of international markets;
Identify the theories that explain international trade;
know in depth the mechanisms that are associated to international negotiation;
to operate at an international level both within firms and on the development of policies to support the internationalization of business.

CONTENTS

I. Introduction
1. Globalization and the evolution of international trade
2. Supranational institutions: Objectives and functions
4.Trade blocks and international trade agreements
II. Theories of International Trade
1.Adam Smith
2. David Ricardo
3. Hecksher-Ohlin
III. International Trade Indicators
IV. The International Financial System
1. The Evolution of IMS
2. Exchange rate determination
V. Commercial Policy
1. Policies in promotion of international trade
2. Trade barriers
VI: Business internationalization strategies

Syllabus:

General objectives:
Provide skills for students to operate in the scope of financial management.

Specific objectives:
After concluding this Curricular Unit, the student should be able to:
1 – Assess the companies’ economic and financial situation;
2 – Analyse and discuss options regarding financial structure tailoring the financing to investments;
3 – Develop and evaluate operational and strategic decisions according to companies’ objectives.

CONTENTS

1. Introduction to financial analysis
2. Basic documents for financial analysis: annual and semi-annual financial reporting
3. Main methods and techniques for financial analysis
4. Analysis of the financial balance
5. Analysis through ratios
6. Financial analysis
7. Economic analysis
8. Risk analysis
9. Market ratios
10. Cash-flow analysis
11. Structure of a financial analysis report
12. Capital sources

Syllabus:

General objectives:
– Select the most appropriate statistical methods for solving concrete problems;
– Processing and managing information on statistical data;
– Possess critical culture and ability to solve problems within the economic-business area.

Specific objectives:
– Understand the difference between descriptive statistics and inductive statistics, identify them and apply them in specific situations, especially the problems on economic field;
– Handle a statistical software (JASP and/or Microsoft Excel, among others);
– Analyze and interpret a sample data using a statistical software.

CONTENTS

1. Descriptive Statistics: Introduction and Terminology; Data Organization; Graphic Representations; Descriptive Measures of Location and Dispersion; Association Measures.
2. Probabilistic Models
2.1. Probabilistic terms and concepts, random variables and probability distributions.
2.2. Discrete models: introduction; general definitions; Bernoulli distribution; Binomial distribution and Poisson distribution.
2.3. Continuous models: Normal and Exponential distribution.
3. Statistical Inference: Parametric Hypothesis Tests; Introduction, Notation and Terminology; Normal Populations and Bernoulli Populations; Association Testing; one way ANOVA.
4. Simple Linear Regression: Nature of the relation between variables; Simple Linear Regression Model. Residues analysis and assumptions verification.

Syllabus:

1. To develop a critical culture and problem-solving skills in the field of business management;
2. To develop the ability to implement cost accounting in industrial, and service companies;
3. To identify, interpret and solve accounting problems in the context of decision-making.
4. To understand the functions of cost accounting and its relationship with financial accounting and business management;
5. To apply accounting knowledge to solve business problems;
6. To use cost accounting information as a source for analyzing business data.

CONTENTS

I – Introduction to Management Accounting
Framework of MA
Management and Financial Accounting;
Regulatory framework
Basic concepts;
Scope, objectives and characteristics of MA

II – Costs and Results
Classification of costs
Allocation Forms;
Production costs: Materials, Work, Indirect Costs

III – MA Models
Manufacturing schemes;
Cost of production and its components;
Allocation rates;
Non-industrial costs;
Accounting entries
Monist System; Dualist System;
Costing Systems: Total, Variable, Rational and ABC; ABM; TD ABC; Backflush Costing, Target Costing, Kaizen Costing, Life-Cycle Costing;
Direct Method and Indirect Method.

IV – Production
Joint products
Common costs allocation
Zero Cost and Zero Profit; Accounting entries in Joint Production.
Waste and Defective Products
The Equivalent Units Method

Syllabus:

1. To know the Portuguese and European economic mechanisms and policies, in order to understand which economic changes affect the business activity.
2. To summarize the key historical moments in the evolution of the Portuguese economy, with particular focus on the changes occurred in the 20th century.
3. To understand the origins and motivations responsible for the creation of the European idea, and the challenges faced by Europe in the current days.
4. To evaluate the current situation of the Portuguese economy and understand the scope of European and international policies.

CONTENTS

1. Introduction to economics
1.1. General concepts
1.2. Trends in the Portuguese and European economy
1.3. Global imbalances and challenges in the international economy
2. Evolution of the Portuguese economy
2.1. From the 1st Republic to stabilization
2.2. From stabilization to the creation of preconditions for growth
2.3. The “golden period” of growth
2.4. From the Revolution to the introduction of Democracy and imbalances
2.5. Portugal’s accession to the EEC and the euro
3. History, institutions, and decision-making process in the European Union
3.1. Stages of European integration
3.2. European institutions and their competences
3.3. Objectives and challenges of European integration
4. European policies
4.1. Commercial policies
4.2. Social and environmental policies
4.3. Legal policies
5. International economy
5.1. Mundell-Fleming model
5.2. Fixed exchange rate regime
5.3. Flexible exchange rate regime

Syllabus:

– Provide students, as part of their future professional activities, competencies and skills necessary to organize and implement quality and environmental in the organizations. Specific Objectives:
– Define and understand the vocabulary relating to Quality and Environment;
– Identify and outline the main legal aspects for the Environment Management;
– Identify and outline the main principles and frameworks for the quality management;
– Design, develop and implement an Environmental Management System, according to NP EN ISO 14001;
– Design, develop and implement a Quality Management System, according to NP EN ISO 9001.

CONTENTS

1- Environmental Aspects
1.1 – Introduction to Environmental Management
1.2 -Solid waste management
1.3 – Atmospheric pollutants emission
1.4 – Water and wastewater Management
1.5 – General noise regulation
2 ¿ Management Systems
2.1 – Approach and interpretation of the NP EN ISO 14001
2.2 – Principles of Quality Management;
2.3 – Approach and interpretation of the NP EN ISO 9001
2.4 – Quality Tools
2.5 ¿ Main documentation to implement a Quality and Environmental Management System
2.6 – Integration of Quality and Environmental Management Systems

Syllabus:

After concluding this Curricular Unit, the student should be able to:
– Identify and understand the mechanisms of the main market structures;
– Analyse the manner in which the market structures interact with the situations of equilibrium in the economy;
– Understand the mechanisms of games and apply them to the business context.

CONTENTS

1. Market Definition
2. Horizontal Concentration and Barriers to enter
3. Vertical Integration
4. Diversification
5. Perfect Competition
6. Monopoly
7. Monopolistic competition
8. Oligopoly
9. Game Theory

Syllabus:

– Evaluate businesses decision making
– Recognize the role of production management and logistics in business performance

CONTENTS

Chapter I Logistics
Chapter II – Logistics, economics and strategy
Chapter III- Introduction to Production Management.
Chapter IV – Production and Operations Strategy.
Chapter V – Demand forecast
Chapter VI – Project Management
Chapter VII – Optimized Production Technology (OPT) and Just in Time
Chapter VIII – Supply Management
Chapter IX – Storage Management
Chapter X Transport Management

Syllabus:

1 – Understand the importance of strategic management for organizations.
2 – Understand and know how to use techniques of analysis of the environment and the company.
3 – Apply the appropriate concepts to develop and implement a strategy at corporate and business levels.

CONTENTS

1. Introduction to the study of strategic management
1.1. The Nature of Strategy
1.2. Strategic management levels
1.3. Evolution of strategy and main concepts
2. The strategic management process
2.1. Different perspectives on strategy
2.2. From thinking to strategic planning
2.3. Strategy and competitiveness
3. Strategic Positioning Analysis / Strategic Diagnosis
3.1. Analysis of the environment
3.2. Analysis of the company and strategic capability
4. Basis for Strategic Choice and Strategy Formulation
4.1. Business level strategies
4.2. Corporate strategies
4.3. Strategic development
4.4. Innovation and strategic change
5. Implementation of the strategy
5.1. Planning
5.2. Implementation and Control

Syllabus:

This curricular unit aims to provide tools for understanding the importance of ethics in professional and business activities.
SPECIFIC OBJECTIVES:
At the end of this curricular unit, students should be able to:
OE1 – Explain the ethics concept, relevance and aims;
OE2 – Recognize the need for an ethical position by the business players;
OE3 – Recognize the importance of ethics in accounting and explain its effects;
OE4 – Analyze case studies under the professional ethics;
OE5 – Understand the statutory rights and duties of the Portuguese Chartered Accountants;
OE6 – Understand the deontological principles and duties of the Chartered Accountants;
OE7 – Analyze and justify the responsibilities of the managers and Chartered Accountants according to Portuguese tax law.

CONTENTS

CP1.Concept of ethics
CP2.Ethical rules
CP3.Ethical behavior
CP4.Ethical dilemmas
CP5.Ethics in the workplace
CP6.The competence of professional organizations
CP7.Codes of professional ethics
CP8.The Portuguese rules for the professional activity as a Chartered Accountant in business and public practice
CP9.The Portuguese tax law and the responsibility of the managers and Chartered Accountants

Syllabus:

General Objectives:
The Technical English Course (Level B2 according to the CEFR) aims at providing students with the essential elements necessary to enable satisfactory use of the English language as a privileged vehicle in the business world and in particular in the area of accounting.
Specific Objectives:
– understand/produce oral/written statements in the management and accounting areas, and having in mind a business perspective;
– use in a proficient manner the main elements of the specific terminology in the field of accounting.

CONTENTS

1. Personal and professional Introduction and presentation.
2. Oral presentation and communication
3. English in the informal context of econonomics and management;
4. English in the formal context (professional and academic) of economics and management;
5. Numbers, simple equations and mathematical symbols;
6. Accounting principles
7. Main accounting documents; Balance sheet; profit and losses; cash flows.

Syllabus:

To succeed in this Curricular Unit (CU), at the end of the semester students must be able to:
OB1. Understand the scope of information systems in organisations
OB2. Acquire sensitivity to the organisational aspects involved in the introduction of new information systems and technologies and their impact on organisations
OB3. Analyse information systems in the context of the organisations they support, separating technological aspects from organisational and management aspects
OB4. Know the factors involved in the use and impact of information systems and determinants of their success or failure
OB5. Model business processes using BPMN (Business Process Modeling Notation).

CONTENTS

CP1. Fundamental concepts of information systems.
CP2. Information systems planning.
CP3. Information systems architecture.
CP4. Organisation and inter-organisational environment.
CP5. Information systems in organisations.