Financial Calculation

Category: Discipline
  • Não
  • In this curricular unit, financial calculation techniques are taught in order to provide the student with skills for the practical execution of the financial calculation, namely: Know and understand the basic concepts of financial calculation; Obtain upgrade and capitalization calculation practice; Know how to calculate the value of an income; Know how to determine loan repayments; Know how to analyze the various sources of financing of the company.
  • Semestral

  • A Unidade Curricular conta com os seguintes elementos de avaliação:

    Descrição

    Data limite

    Ponderação

    1º Teste escrito de avaliação

    07-11-2025

    45%

    2º Teste escrito de avaliação

    09-01-2026

    45%

    Participação em Ativvidades

    N/a

    10%

    Nas avaliações escritas só é permitido ao aluno ter na mesa de trabalho, os seguintes materiais individuais:

    • Caneta(s);
    • Calculadora;
    • Cartão de identificação

     
  •   1. Introductory Concepts 1.1. Time, capital and interest; 1.2. Interest rate and discount; 1.3. Present value and accumulated value 2. Capitalization schemes; 2.1. Simple interest scheme; 2.2. Compound interest rate 3. Equivalence of Capital; 4. Equivalence of rates; 5. Incomes; 6. VAL, TIR e Payback  
  • Knowledge, skills and competences to be developed by students: Know and understand the basic concepts of financial calculation; Obtain capitalization calculation practice; Know how to calculate the value of an income; Know how to determine loan repayments; Know how to analyze the various sources of financing for companies.
  • Mandatory
  • In continuous evaluation the evaluation includes: 90% of the grade is awarded by the elaboration of 2 tests (2 x 45%); 10% of the grade is obtained by participating in class exercises. Exam: 100 % of the grade. The teaching methodology (theoretical and practical) although essentially practical is always based on the explanation of the concepts in a business context so that the resolution of exercises by the students is not mechanized without however perceiving the situations of business life where these concepts will be used
  • Português
  • Matias, Rogério - Cálculo financeiro - Teoria e Prática. 6ª Edição. Lisboa: Escolar Editora, 2018. ISBN 9789725925393 Mateus, Alves - Cálculo Financeiro. 5ª Edição, Lisboa: Ed. Sílabo, 2002. ISBN 9789726181989 Mateus, Alves - Exercícios Práticos de Cálculo Financeiro, 3ª Edição, Lisboa: Ed. Sílabo, 2004. ISBN 9789726181989
  • 4
  • 0
  • 5
  • 2
  • IPLUSO3564-18134
  • Financial Calculation
  • 18134
  • 3564
  • Accounting and Management

Investment Projects

Category: Discipline
  • Não
  • This UC aims to provide the necessary skills for understanding concepts and modeling investment projects in business, with regard to techniques for their construction, evaluation criteria, risk analysis and conclusions.
  • Semestral

  • Descrição dos instrumentos de avaliação (individuais e de grupo) ¿ testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.

    Exemplo:

    Descrição

    Data limite

    Ponderação

    Teste de avaliação

    4-12-2025

    45%

    Trabalho de Grupo

    8-01-2026

    Data limite

    45%

    Participação, atitudes e assiduidade

     

    10%

     

    Adicionalmente poderão ser incluídas informações gerais, como por exemplo, referência ao tipo de acompanhamento a prestar ao estudante na realização dos trabalhos; referências bibliográficas e websites úteis; indicações para a redação de trabalho escrito...

     
  • Syllabus: 1. Introduction to Investment analysis: Concepts of; Investment, Project, Profitability, Cash Flow, Present Value Calculations: Interest rate and Discount cash flow 2. The Business Plan and its importance for the analysis and evaluation of the investment. 3. Investment analysis and evaluation 4. Sensitivity analysis 5. Conclusion and project evaluation report
  • This CU aims to develop the student knowledge, skills and competences that are listed: 1. Know how to explain concepts of investment analysis; 2. Know how to make a business plan; 3. Describe a business model; 4. Describe sources of financing; 5. Know how to analyses the economic and financial situation of a company; 6. Know how to evaluate investment projects.
  • Mandatory
  • Expositional Methodology and Self-study Methodology: Knowledge acquisition will be measured through a test. Participative Methodology and Active Methodology: Skill development will be assessed through team work, and consists of a presentation and discussion of a case study.
  • Português
  • Duarte, C. e Esperança, J.P. (2014). Empreendedorismo e Planeamento Financeiro. 2ª edição. Edições Sílabo. Menezes, H.C. (1999). Princípios de Gestão Financeira. 7ª edição, Lisboa, Editorial Presença, Brealey, Richard, A. Stewart C. Myers e Franklin Allen (2017), Principles of Corporate Finance 12 th Edition, McGraw-Hill International Edition, New York Mota, António Gomes e Cláudia Custódio (2012), Finanças da Empresa 7.ª Edição, Bnomics Ross, Westerfield, Jaffe e Jordan (2016), Modern Financial Management 11 Edition, McGraw-Hill th International Edition, New York Soares, J.O., Fernandes, A.V., Março, A.A. e Marques, J.P.P. (1999). Avaliação de Projectos de Investimento na Óptica Empresarial. Edições sílabo.
  • 4
  • 0
  • 5
  • 2
  • IPLUSO3564-18868
  • Investment Projects
  • 18868
  • 3564
  • Accounting and Management

Management Accounting

Category: Discipline
  • Não
  • The UC aims at the conceptual study and practical application of cost accounting or analytics in an enterprise and is a subsystem of the management information and control system. Its scope is the economic structure of an organization, identifying the segments (products, services, organic units, etc..) who create value and those who have a negative contribution. It has thus as a great objective provided economic information to managers so that they can make rational decisions and evaluate the performance of the organization.
  • Semestral

  • Descrição dos instrumentos de avaliação (individuais e de grupo) ¿ testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.

     

    Exemplo:

     

     

    Descrição

     

    Data limite

     

    Ponderação

     

    Teste de avaliação (ponderação de 45%)

     

    06-11-2025

     

    45%

     

    Teste de avaliação (ponderação de 45%)

     

    15-01-2026

     

    45%

     

    Assiduidade/Participação em sala de aula (ponderação de 10%)

     

           10%
  • 1.Cost accounting or analytics, a management tool 2.Components and processes for determining production costs 3.Distribution of indirect costs by products. Actual or theoretical share of expenditure manufacturing generals. 4. The production regimes and the necessary adaptation of the accounting process. Joint production, direct and indirect method, production in manufacturing paths. 5. The method of cost centres. 6.Cost assessment systems. Total, variable, rational, real or pre-defenced cost cost. 7.The Balanced Scorecard.
  • Basically, it is intended that students learn the main outputs that may be generated by cost accounting, or analytical, (results by functions, by products, by activities, by markets, operating costs of organic units/cost centres...) to how they are obtained and their importance to decision makers. Important that students understand the full practical component relating to the application of the concepts of the cost accounting system and the interface with financial accounting.
  • Mandatory
  • The teaching method is based fundamentally on the practical component. However, in the approach of each new chapter is always carried out a theoretical presentation that incorporates the new concepts which will be explored at a later stage in the context of the case study. Available to students between 17 and 20 practical cases (2 to 3 per chapter) that will be studied and resolved in mentioned practical lessons.
  • Português
  • FERREIRA, Domingos - CONTABILIDADE DE GESTÃO-Estratégia de Custos e Resultados, 1ª edição, 2014. HORNGREN, Charles-COST ACCOUNTING- A Managerial Emphasis, 14ªedição DRURY,Colin- MANAGEMENT ACCOUNTING. CAIADO, Antonio - CONTABILIDADE ANALITICA E DE GESTÂO., 2011. MALL, Carlos, KAPLAN, Robert S., MEIJEM, Sylvia e GIMÉNEZ, Carlos, Contabilidad de Costos y Estrtégica de Gestion, ed. Prentice Hall Ibéria, Madrid PEREIRA, Carlos Caiano e Franco, Vitor, Contabilidade Analitica, 4,ª ed. 1994 KAPLAN, Robert A. e ATKINSON, Anthony A., Advanced Management Accouting, 3.ª ed., Prentice - Hall Int. 1990
  • 4
  • 0
  • 5
  • 2
  • IPLUSO3564-18151
  • Management Accounting
  • 18151
  • 3564
  • Accounting and Management

Taxation

Category: Discipline
  • Não
  • It is intended that students at the end of this UC will be able to understand and use the legal concepts of taxation of the portuguese tax system in the sense that they can be applied in the exercise of their professional activity within the scope of management strategic of companies. 
  • Semestral

  • Descrição dos instrumentos de avaliação (individuais e de grupo) ¿ testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.

    Exemplo:

    Descrição

    Data limite

    Ponderação

    Teste de avaliação

    19-11-2025

    40%

    Trabalho de grupo 

    07-01-2026

    50%

    Participação nas aulas 

     

    10%

     

    Adicionalmente poderão ser incluídas informações gerais, como por exemplo, referência ao tipo de acompanhamento a prestar ao estudante na realização dos trabalhos; referências bibliográficas e websites úteis; indicações para a redação de trabalho escrito...

     
  • I Introduction Public financial activity Financial law and Tax law Tax notion and related figure distinction Tax classification Constitucional principles of tax law The tax legal relationship: persons, objet, constitution, modification and termination  The tax phases: Incidence, release, settlement and collection.   II The portuguese tax system structure of the portuguese tax system The typology of national taxes: Taxes on consumption, income and wealth Brief analysis of VAT: The taxable base and the calculated tax. Brief analysis of RITI and fundamental rules of foreign trade Brief analysis of IRS and IRC and calculation of taxable income Brief analysis of wealth taxes.
  • The objetives of this UC are to understand the concepts of tax nature for managing organization in compettitive environment and use appropriate methods to perform theses functions at headquarters businessin resolving issues of a theorical or pratical nature that involve matters of taxation of corporates or singles persons. 
  • Mandatory
  • The following methodoligies will be used : Continous assessment : - Preparation of one written test with a weighting of 40%; - One written group work with a weighting of 50%. - Participation in academic activities - 10% weighting. - Mandatory attendance in at least 75% of classes.  
  • Português
  • Bibliografia principal (Referenciação APA) Constituição da República Portuguesa Lei Geral Tributária Códigos do IRS, IRC, IVA e legislação avulsa Estatuto dos Benefícios Fiscais
  • 4
  • 0
  • 5
  • 2
  • IPLUSO3564-18276
  • Taxation
  • 18276
  • 3564
  • Accounting and Management

Traineeship

Category: Discipline
  • Sim
  • The Internship Report represents the final balance of a professional experience that allowed the trainee to acquire and/or strengthen skills. It is, therefore, a document organized in such a way as to make clear, for the Teacher who will evaluate the document. The Project aims to enable the student to test his/her abilities to carry out, on his/her own, research work.
  • Semestral

  •  

    Descrição

    Data limite

    Ponderação

    Relatório Final de Estágio

    A agendar

    75%

    Apresentação Pública do Relatório e Defesa

    A agendar

    25%

    (...)

     

     

     

     

     
  • The program contents are described in the Regulation.
  • Develop technical-professional skills related to the course's CUs and acquire knowledge and skills in the face of the professional reality contact resulting from the internship. The Internship Report (ER), should describe the tasks developed during the internship period. The specific objectives are: - Application of theoretical and practical knowledge acquired during the academic training; - To facilitate the professional insertion of the future graduate in the labor market; - To rehearse practices adjusted to the needs of the labor market; - To evaluate the interest and profile of the trainee for the exercise of a profession and his/her availability for the execution of differentiated tasks, according to the areas concerned; - Strengthening the IES with the partners of the labor market.  
  • Mandatory
  • n/a.
  • Português
  • A designar, mediante a natureza dos trabalhos a desenvolver.    
  • 4
  • 0
  • 30
  • 2
  • IPLUSO3564-18260
  • Traineeship
  • 18260
  • 3564
  • Accounting and Management
  1. English
  2. Fundamental Notions of Business and Labor Law
  3. Infomation and Communication Technologies
  4. Organizational Communication

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