ISLA IPGT 8108

Analytical Accounting I

• ApresentaçãoPresentation

  Management Accounting provides key data to managers for planning and controlling, as well as costing products, services, and customers. Management Accounting measures and reports financial and nonfinancial information that helps managers make decisions to fulfill the goals of an organization.   In this sense, the objective of this course, Management Accounting I, is to equip studants with main competences to create the management accounting system.
• ProgramaProgramme

  Introduction Scope and objective of Management Accounting Management Accounting, the main functions of management and the budgeting Financial Accounting versus Management Accounting Basic cost terms and concepts Costs and income Costs and the cost control Costs and decision making The organization as a system Components of Production Cost Direct materials Direct labor Manufacturing overhead costs Non-manufacturing costs Cost systems Basic product cost systems Costing of join products Cost of work in process Costing of spoilage Quality management and the quality costs Methods for allocating suport department costs
• ObjectivosObjectives

  At the end of the curricular unit, students are expected to have acquired the following skills:   Understand the fundamental concepts and terminology in the scope of management accounting; Analyze the components of the production cost; Proceed to calculate the production cost using the different methods studied; Enhance products in the course of manufacture, in joint production and defective production; Apply methods of allocation and allocation of costs. 
• BibliografiaBibliography

  CAIADO, António Campos Pires - Contabilidade Analítica e de Gestão. 9.ª edição. Lisboa. Áreas Editora, S.A., 2020.  
• MetodologiaMethodology

  Use of spreadsheets to solve some exercises.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  5
• NaturezaNature

  Mandatory
• EstágioInternship

  Não
• AvaliaçãoEvaluation

  Descrição dos instrumentos de avaliação curricular (individuais):

   

  Avaliação Distribuída (AD)

  • Teste 1 (AD):
    • Turma DIA - data: abril 2026 - ponderação: 50%
    • Turma NOITE - data: Abril 2026 - ponderação: 50%
  • Teste 2 (AD):
    • Turma DIA - data: Junho 2026 - ponderação: 50%
    • Turma NOITE - data: Junho 2026 - ponderação: 50%

   

  Avaliação Global - Teste de Avalição Global (TAG)

  • Turma DIA - data: Junho 2026 - ponderação: 100%
  • Turma NOITE - data:  Junho 2026 - ponderação: 100%