Analytical Accounting 2017/2018
- 5 ECTS
- Taught in Portuguese
- Both continuous and final Assessment
- relevant skillset
At the end of the course the student should be able to:
1. Explain and understand the different cost accounting systems;
2. Recognize the importance of the use of cost accounting in organizations management;
3. Build, evaluate and use cost accounting systems, with special emphasis on costs, revenues and business results;
4. Recognize the potential and limitations of different models of cost accounting.
Active expository method with guided discussion. Exemplary exercises and case studies.
Body of Work
1. Cost Accounting
2. Cost Accounting Relations
3. Elements of Cost and Cost Components
4. Classification of Costs and Cost Allocation
5. Joint Product and By-Product Costing
6. Cost Center Accounting
7. Cost Accounting Systems
Caiado, António Campos Pires (2012), Contabilidade Analítica e de Gestão. Áreas Editora, 7ª Edição.
Drury, Colin (2000), Management and cost accounting, 5ª edição, Thomson Learning, London.
Nabais, C. e Nabais, F. (2016), Práticas de Contabilidade Analítica e de Gestão. Lidel, 1ª Edição.
Cost Accounting Relations
Week 3 and 4
Elements of Cost and Cost Components
Week 5, 6 and 7
Classification of Costs and Cost Allocation
week 8, 9 and 10
Intermediate evaluation. Joint Product and By-Product Costing
Week 11, 12 and 13
Cost Center Accounting
Week 14 and 15
Cost Accounting Systems
Demonstration of the syllabus coherence with the curricular unit's objectives
Programmatic content is developed from the introductory concepts to the more specific topics of Analytical Accounting and according to an incremental process of complexity. The aim is to achieve the learning objectives: to understand the different analytical accounting systems and to recognize the importance of the use of analytical accounting in the management of organizations through points 1, 2 and 3 of the programmatic content, which will be further reinforced by the Points 4 to 7. The objectives of building, evaluating and using analytical accounting systems, with particular emphasis on costs, income and business results, and recognizing the potentialities and limitations of different analytical accounting models will be achieved through points 4, 5, 6 and 7 of the syllabus.
Demonstration of the teaching methodologies coherence with the curricular unit's objectives
The teaching methodology is concerned with the theoretical and practical exposure of the proposed topics, allowing students the understanding of the syllabus. Practical exercises throughout the semester will allow progressive acquisition of knowledge.
|relevant generic skill||improved?||assessed?|
|Achieving practical application of theoretical knowledge||Yes||Yes|
|Adapting to new situations||Yes|
|Analytical and synthetic skills||Yes||Yes|
|Balanced decision making||Yes||Yes|
|Commitment to effectiveness||Yes|
|Event organization, planning and management||Yes|
|Foreign language proficiency|
|Information and learning management||Yes||Yes|
|Initiative and entrepreneurship capability||Yes|
|IT and technology proficiency||Yes|
|Problem Analysis and Assessment||Yes||Yes|
|Relating to others|
|Written and verbal communications skills||Yes||Yes|