Finance and Financial Reporting (FFR)
Área
AC Gestão > UC Mestrados
Activa nos planos curriculares
Finance > Finance > 2º Ciclo > Unidades Curriculares Optativas > Optional Course 2 > Finance and Financial Reporting
Actuarial Science > Actuarial Science > 2º Ciclo > Unidades Curriculares Optativas > Finance and Financial Reporting
Economia Monetária e Financeira > Economia Monetária e Financeira > 2º Ciclo > Unidades Curriculares Optativas > Optativas Condicionadas 1 e 2 > Finance and Financial Reporting
Nível
2º Ciclo (M)
Tipo
Não Estruturante
Regime
Semestral
Carga Horária
Aula Teórica (T): 0.0 h/semana
Aula TeoricoPrática (TP): 4.0 h/semana
Trabalho Autónomo: 108.0 h/semestre
Créditos ECTS: 6.0
Objectivos
During the semester students will be introduced to corporate finance and the interpretation of company account, such that at the end of the course they will be able to: understand the economic context in which the business operates, namely the shareholder-manager relationship; discuss the role of Corporate Governance in business finance; demonstrate an understanding of accounting and financial reporting principles; construct simple balance sheets, profit and loss accounts and cash flow statements; state the importance of auditing; interpret an auditing report; interpret financial statements; to construct simple budgets; to make investment decisions that create shareholder value; explain the different debt and equity financial instruments; discuss the capital structure of a firm and its relationship with the firm?s value; understand and explain the main impact of taxation in a firm.
Programa
-Introduction to corporate finance and corporate governance
-Financial Accounting
-Financial Statement Analysis
-Working Capital
-Budgeting
-Investment Appraisal
-Cost of Capital
-Financing
-Capital Structure
-Payout Policy
Metodologia de avaliação
The teaching approach combines the presentation and discussion of the theory and examples of the main concepts with practical problems.
The final note, on the scale of 0 to 20, is assigned on the basis of a written exam.
Bibliografia
Principal
Corporate Finance
Berk,J.;DeMarzo, P.
2015
3rd ed., Pearson
Introduction to Financial Accounting
Horngren;C.T.,Sundem;G.L.,Elliot,J.A.;Philbrick, D.
2014
11th Edition. Pearson
International Financial Statement Analysis
Robinson, T.R.;Henry,E.;Pirie,W.L;Broihahn,M.A.
2015
3th ed. Wiley
A Risk Based-Approach to Conducting a Quality Audit
Johnstone,K.;Gramling.A.;Rittenber,L.E.,
2016
10th ed.,Cengage Learning
Accounting and finance for non-specialists
Atrill,P.; McLanet,E.
2015
9th ed. Pearson
Secundária
Não existem referências bibliográficas secundárias.