Curricular Unit:Code:
Public and Private Accounting for School Managers876CPPG
Year:Level:Course:Credits:
2MasterTeaching and Education Management (School and Educational Administration)6 ects
Learning Period:Language of Instruction:Total Hours:
Portuguese/English78
Learning Outcomes of the Curricular Unit:
The key objective of this course focus on getting an adequate training to ensure the understanding of the accounting process, namely the preparation and drafting of the main financial statements, its importance in the decision making context, as well as the understanding of the importance of accounting standardization and harmonization.
In the end the student should have acquired skills in order to master the potential of data emerging from accountancy in an organization's decision-making process, as well as know how to prepare and understand the contents of the main financial statements and its importance for stakeholders.
Syllabus:
Basic accounting concepts (definitions, importance in the decision-making process, elements and asset classes, accountancy standardization and harmonization). Accounting process (tabulation of results, preparation of the main financial statements and its importance to the stakeholders).
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
.
Teaching Methodologies (Including Evaluation):
The teaching methodology is explanatory and participatory in nature and includes the presentation of concepts, accompanied by practical examples, and the resolution and analysis of case studies. The evaluation of skills will be measured based on the realization of 1 written test.
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
.
Reading:
Borges, A., Rodrigues, A. e Rodrigues, R. (2014). Elementos de Contabilidade Geral. 26ª Edição, Lisboa, Áreas Editora.
Costa, C. B. e Alves, G. C. (2014). Contabilidade Financeira. 9ª Edição, Lisboa, Rei dos Livros.