Accreditations
Programme Structure for 2024/2025
Financial Accounting I
At the end of the course, students should be able to:
1. Understand the objective of financial accounting.
2. Understand the financial statements structure and content.
3. Analyze and describe the effect of decisions and business transactions on the financial statements.
Chapter 1 - Accounting as a language of business
Chapter 2 - Financial statements
Chapter 3 - Balance sheet
Chapter 4 - Income statement
Chapter 5 - Statement of cash flows
Chapter 6 - Tanglible fixed assets
Chapter 7 - Inventory
Chapter 8 - Operations at the end of reporting year
1. Evaluation throughout the semester:
- Group work (30%)
- Final exam (70%).
Requirements:
- A minimum level of attendance is not required.
- Minimum grade of 8,5 points in the final exam is required.
Approval requires a minimum of 10 points (weighted average).
2. Evaluation by exam
- Final sitting exam (100%).
Approval requires a minimum of 10 points.
Title: Stolowy, Ding, and Paugam, Financial Accounting and Reporting: a global perspective, Cengage (7ª edição), 2020/2024.
Lourenço et. al., Fundamentos de Contabilidade Financeira: teoria e casos. Edições Sílabo (3ª edição)., 2020.
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Title: Libby et al., Financial Accounting. McGraw Hill., 2023.
Lourenço and Morais, Contabilidade Financeira: resumo sistematizado dos conceitos, lançamentos e fórmulas usados em contabilidade financeira, Edições Sílabo, 2018.
CNC, Sistema de Normalização Contabilística (SNC) - Legislação, 2024.
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Marketing Management
At the end of this course, students should have the skills to:
LG1. Describe the evolution of the Marketing concept;
LG2. Analyse the main market performance indicators;
LG3. Identify methods for gathering information about the consumer;
LG4. Develop a portfolio analysis with an external and internal vision of the organization;
LG5. Develop a SWOT analysis;
LG6. Identify target markets and define a positioning strategy;
LG7. Identify marketing-mix politics.
LG8. Identify future trends in marketing.
P1. Evolution of the Marketing concept
P2. Marketing Plan
P2.1. Plan components and control
P2.2.Organizational structure
P3. Situational Analysis (offline and online)
P3.1. Market
P3.2. Consumer behaviour
P3.3. Market intelligence
P3.4. Competition analysis
P3.5. Company analysis
P3.6. Portfolio analysis
P3.7. SWOT analysis
P4. Segmentation and Targeting
P5. Positioning
P6. Marketing-mix (offline and online)
P6.1.Product
P6.2. Price
P6.3. Placement
P6.4. Promotion
P7. Future Trends in Marketing
P7.1 Digital Transformation
P7.2 The Role of Generative Artificial Intelligence in Marketing
P7.3 The Role of Marketing for a Sustainable Future
Assessment throughout the semester: Individual participation in class (15%); Individual discussion of the workgroup project: (20%); Workgroup report (10%); individual case studies (15%); Final individual exam (40%). Minimum grade in any of the components: 8 points. Minimum final grade: 10 points for final approval. Attendance to classes of at least 2/3 (less will exclude students from this evaluation scheme). Failure in the assessment throughout the semester will lead to two additional moments to pass, each worth 100% of the final grade.
A final above 16 may imply an additional oral examination.
Title: Baynast, A., Lendrevie, J., Lévy, J.; Dionísio, P., Rodrigues, J.V. (2021), MERCATOR 25 Anos, o Marketing na Era Digital, Dom Quixote.
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Title: Kotler, P. , Armstrong, G, Balasubramanian. S. (2023). Principles of Marketing, Global Edition. Pearson.
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Ict'S for Management
With this curricular unit the student should be able to:
1. Describe the variables and the formulas needed to construct a calculation model;
2. Use basic features of a spreadsheet;
3. Use functions for building models in a spreadsheet;
4. Construct advanced models applied to management in a spreadsheet;
5. Compute automatic procedures with the use of VBA.
The main issues to be addressed are:
1. Introduction to spreadsheets
2. Model construction
3. Information extraction
4. Introduction to Visual Basic for Applications
Assessment throughout the semester:
- Group work (40%) - Project made by a group of students. Mandatory, no minimum score.
- Individual Test (60%) - Written test, mid-term, scheduled online via e-learning and support by Zoom. Mandatory, with a minimum score of 8 (in 20).
Final exam (100%):
- Individual written exam, without consultation, encompassing the entire syllabus.
Takes the final exam - in season 1, 2 or special (according to the pedagogical rules) - who has not concluded the assessment throughout the semester successfully, with an average score greater than or equal to 10 (out of 20).
Title: - Dias Curto, José, & Vieira, Duarte (2023). Excel para Economia e Gestão, 5ª Ed., Edições Sílabo, Lisboa, ISBN 978-989-561-290-1.
- Lomonaco, Leonardo (2023). EXCEL - A Comprehensive Guide to Become an Expert on Excel 2023 With All-in-One Approach, 1st. Ed., Leonardo Lomonaco, Author edition, ISBN 979-821-534-773-7.
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Title: - Bernardo, Maria do Rosário; Negas, Mário Carrilho & Isaías, Pedro (2013). Excel Aplicado, FCA Editora, ISBN 978-972-722-755-6.
- Dreher, Gil (2023). Excel 2023: The Must-Have Guide to Master Microsoft Excel - From Beginner to Pro in less than 7 Days - Step-by-step Formulas and Functions with Tutorials and Illustration, Gil Dreher, Author edition, ISBN 979-837-552-249-4.
- Harvey, Greg (2016). Excel 2016 All-in-One for Dummies. New Jersey: John Wiley & Sons.
- Lemonde, Carlos (2024). Python com Excel – Automação e Análise de Dados. Lisboa: FCA.
- Martins, António (2019). Aprenda Excel com Casos Práticos, Edições Sílabo, Lisboa, ISBN: 978-972-618-996-1.
- Maxwell, Daniel (2024). Excel 2024 Bible: A comprehensive step by step guide from Beginner to Expert. Unlock Simple Strategies to Boost Productivity, Save Time, and Excel in Your Career, ISBN 979-832-120-814-4.
- Monk, Ellen F.; Brady, Joseph A. & Mendelsohn, Emilio I. (2017). Problem-Solving Cases in Microsoft Access And Excel, 15th Edition, Course Technology, Cengage Learning, Boston, USA., ISBN 978-133-710-133-2.
- Peres, Paula (2014). Excel Avançado (3ª Edição). Lisboa: Sílabo.
- Sengupta, Chandan (2009). Financial Analysis and Modeling Using Excel and VBA, 2nd Edition, John Wiley & Sons, USA, ISBN 978-047-027-560-3.
- Winston, Wayne L. (2019). Microsoft Excel 2019: Data Analysis and Business Modeling, 6th Edition, Pearson Education, USA., ISBN 978-150-930-588-9.
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Fundamentals of Management
At the end of the course, the student shall be able to:
1. Discuss the role of the organizations and managers in the society, as well as, identifying the different theories of management and their effects on the labor and on the performance of the organizations
2. Understand and analyze the effects of the business environment over the organization
3. Discuss and analyze the performance of managers from the point of view of the functions of management
4. Frame and discuss management work under the scope of innovation, social responsibility, and sustainability
S1. Managing in organizations
1.1 Organizations and management of organizations
S2. Theories of management
2.1 Rational goal models
2.2 Internal process models
2.3 Human relations models
2.4 Open systems models
2.5 The competing values framework
S3. The business environment
3.1 The competitive environment
3.2 The general environment
3.3 The stakeholder analysis
S4. Functions of management
4.1 Planning
4.2 Organizing (organizational and management structures)
4.3 Leading
4.4 Controlling
S5. Innovation in organizations
5.1 Entrepreneurship and innovation
5.2 The process of innovation
S6. Social responsibility and sustainability
6.1 Ethics
6.2 Corporate Social Responsibility
6.3 Sustainability
The assessment is twofold: Periodic and Final Exams
Periodic assessment
The periodic assessment comprises the following items:
In class oral presentation - 15%; and, group report - 20%
mid-term test - 10%
Final test - 55%;
The minimum grade for validation of the assessment, for all components, is 7.50 valores. The required attendance record is 80%.
Final exams
There are two phases of final exams at the end of the semester. The passing grade in the exam is 10 valores and it counts for 100% of the final grade.
Note:
The students who fail to pass in the periodic assessment may take the final exam of the second phase.
The students who have got a final grade of 17 valores or above, will have to submit to an oral exam. It is assured the minimum grade to be granted will be no less than 17 valores.
Title: Case studies and other learning materials will be provided by the faculty.
Management: using practice and theory to develop skills / David Boddy (2020, 8th edition) / Pearson
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Title: Casos e artigos serão providenciados pelos docentes
Introduction to Management / John Schermerhorn Jr. and Daniel Bachrach (2020, 13th edition) / Wiley
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Mathematics
At the end of the course the student will learn:
LG1. The concept of the derivative as a special type of limit and an essential tool to solve problems such as rates of change, optimization or approximation of functions by polynomials
LG2. The definite integral and its connection to differential calculus; the integration methods that allow integrating simpler functions, but also more complex functions; how to use the integral to, for instance, calculate areas between curves
LG3. What a differential equation is and its importance in mathematical modeling; to solve separable equations and to know about its application to population growth models
LG4. Series and their convergence; how to determine the convergence of geometric series, as well as use them to solve some real problems; the importance of series in the representation of functions as sums of infinite series and analyze phenomena by substituting a function for the first terms of the series that represents it.
CP1. Derivatives
Derivatives; the derivative as a function; the Chain Rule; implicit differentiation; inverse functions and their derivatives; linear and quadratic approximations; Taylor polynomials; applications of differentiation (rates of change in the Natural and Social Sciences, the Mean Value Theorem, L'Hôpital's rule)
CP2. Integrals
Introduction to integrals; antiderivatives; integration techniques; the definite integral, the Fundamental Theorem of Calculus and indefinite integrals; applications of integration (areas between curves, average value of a function, applications to economics)
CP3. Differential Equations
Modeling with differential equations; separable equations; models for population growth
CP4. Series
Sequences and series; geometric series and some convergence tests; applications of series in economics and finance
There are two grading schemes:
1. Assessment throughout the semester:
- Minimum attendance: presence in at least two-thirds of the classes.
- 3 in-class mini-tests (10%), with the following rules:
* performed during theoretical classes throughout the classes period;
* the final grade for this component will consider the 2 highest grades out of the 3 mini-tests (each contributing 5%);
* a minimum grade of 10.0 points (out of 20) in the average of the best two mini-tests is required.
- 3 online quizzes (15%), with the following rules:
* submitted on the Moodle platform during the classes period;
* the final grade for this component will be the average of the obtained scores (each contributing 5%);
* a minimum average score of 10.0 points (out of 20) from the three quizzes is required.
- Final test (75%): written test performed in the 1st or 2nd examination period, with minimum grade of 8.50 points (out of 20).
2. Exam Assessment: A final written Exam (with a weight of 100%), in the 1st or 2nd examination period.
Title: James Stewart, Cálculo Volume 1 - Tradução da 8ª Edição Norte Americana, 2017, Cengage Learning. ISBN-13: 9788522125838
James Stewart, Cálculo Volume 2 - Tradução da 8ª Edição Norte Americana, 2017, Cengage Learning. ISBN-13: 9788522125845
James Stewart, Calculus, Early Transcendentals, International Metric Edition, 8th Edition, Cengage Learning. Print ISBN: 9781305272378
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Title: Knut Sydsaeter, Peter Hammond, Arne Strom & Andrés Carvajal, Essential Mathematics for Economic Analysis, 5th edition, 2016, Pearson. ISBN-13: 9781292074610
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Microeconomics
By the end of the curricular unit the student should:
LO1. know the basic concepts of microeconomic theory;
LO2. understand the relevant modelling techniques;
LO3. use theoretical knowledge in the analysis of real markets;
LO4. combine the conceptual, mathematical and graphical approaches to solve specific problems.
S1. Introduction to markets: demand, supply and equilibrium.
S2. Consumer theory
The budget constraint and the set of feasible choices; preferences and utility; optimal choice; individual demand; market demand; elasticities; extensions to the rational consumer model.
S3. Producer theory
Technology and the production function in the short and in the long run, marginal productivities and scale returns; short and long run costs; profit maximization.
S4. Market structure
Perfect competition: assumptions; the individual supply curve and market supply; market equilibrium in the short and in the long run; consumer and producer surplus; the efficient market result; introduction to market failures.
Monopoly: the firm's choice; efficiency losses; natural monopolies; price discrimination.
Imperfect competition: basic game theory, Nash equilibrium; examples of oligopoly models; cartels and regulation.
Assessment throughout the semester includes the following elements:
- Two online quizzes, each having a weight of 20% (there will be three quizzes, but only the best two will be taken into account);
- Participation in class, including problem set resolution (10%);
- Written exam at the end of the term (50%).*
*In order to get a positive grade in the course, the mark of the written exam cannot be below 8.5.
Students can opt to be assessed by a single final exam (100% of the grade).
Title: Frank, R., and Cartwright, E., Microeconomics and Behavior, 2021, 10ª Ed, New York: McGrawHill.
Pindyck, R.S. e D.L. Rubinfeld, Microeconomics, 2018, 9ª Ed, New Jersey: Pearson Prentice-Hall.
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Title: Krugman, P. e Wells, R., Microeconomics, 2017, 5ª Ed, New York: Worth Publishers.
Varian, H. e Melitz, M., Intermediate Microeconomics, A Modern Approach, 2024, 10ª Ed, W. W. Norton & Company,
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Management Accounting I
After being approved in this course, students must be able to:
LG1: Understand the relevance of management accounting in organizations;
LG2: Apply cost allocation methods;
LG3: Identify the income effects of alternative cost accumulation systems;
LG4: Apply the basis of accounting information in decision making processes.
1. Aims of management and cost accounting
2. An introduction to cost terms and purposes
3. Alternative cost accumulation systems, income and inventory effects
4. An introduction to cost-volume-profit analysis
5. Joint costs
6. Cost allocation (departmental method versus activity based-costing)
7. Job costing and process costing
1. Assessment throughout the semester
- Assessment instruments:
- Two mid-term tests during the academic year;
- One written test during the assessment period, in the same day of the first period exam.
- Minimum requirements:
- Attendance to classes of at least 2/3;
- Delivery of the two mid-term tests;
- Minimum grade of 7.5 points (average of the two mid-term tests)
- Minimum grade of 7.5 points in the written test.
- The non-compliance with one of these minimum requirements will consider the student, automatically, under the assessment by exam
- Final Grade = mid-term test (25%) + mid-term test (25%) + written test (50%)
2. Assessment by exam:
- First period exam, second period exam, and special period exam: written test 100% (minimum mark for approval: 10 points).
Title: Bhimani, A., Horngren, C.T., Datar, S.M. and Rajan, M. (2023) Management and Cost Accounting, 8th Edition, Pearson.
Drury, C. and Tayles, M. (2021) Management and Cost Accounting, 11th Edition, South-Western / Cengage Learning.
Garrison, R., Noreen, E. and Brewer, P. (2024) Managerial Accounting, 17th Edition, McGraw-Hill.
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Title: Franco, V., Oliveira, A.V., Morais, A.I., Oliveira, B.J., Lourenço, I., Major, M.J., Jesus, M.A. e Serrasqueiro, R. (2015) Os Custos, os Resultados e a Informação para a Gestão, 4ª Edição, Livros Horizonte, Lisboa.
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Fundamentals of Finance
At the end of this learning unit's term, the student must be able:
1. To explain the concept of time value of money, discounting and compounding and to be able to compare cash flows with different timetables;
2. To compute cash flows from applications and financing operations;
3. To characterize the organization of the main financial markets;
4. To compute currency and interest rate operations;
5. To describe the concept of business profitability and to compute and analyze the more relevant profitability ratios linking profitability with the firm's capital structure;
6. To analyze the financial condition of a firm and to compute and analyze the more relevant financial ratios;
7. To describe and compute de concept of working capital and to link it with the firm's financial condition;
8. To describe and compute the concept of cash flow in capital investment valuation;
9. To describe and compute the main valuation criteria used in capital investment analysis.
I - Time Value of Money
1. The concept of interest rate, consumption and saving
2. Nominal and real interest rate
3. Financial intermediation and risk
4. Simple and compounding interest
5. Discounting and compounding factors
6. Periodic/regular flows: rents
7. Applications and financing operations
II - Markets, Instruments and Financial Institutions
1. Foreign exchange market: the currency rate
2. Monetary market: the interest rate
3. Capital markets: primary and secondary markets
4. Financial Institutions
5. Financial information: sources and analysis
III - Financial Analysis
1. Economic and financial flows
2. Income and profitability ratios
3. Financial leverage
4. Sources and application of funds
5. Working capital
6. Solvency
7. Cash flow analysis
IV - Capital Investments
1. Typology of investments
2. The concept of the project's cash flow map
3. Valuation methodology
4. The discount rate
5. Valuation criteria: NPV, IRR, PI and PAYBACK
Assessment throughout the Semester:
There is no mandatory attendance.
There are 2 Tests:
1. Intermediate Test - worth 40% of the final grade, in person, and with no minimum grade. It covers points I and II of the Syllabus.
2. Final Test - worth 60% of the final grade, in person (at the same time as the First Period Exam), and with no minimum grade. It covers points III and IV of the Syllabus.
For the Intermediate Test and the Final Test, prior registration may be mandatory.
Assessment by exam:
Both the First Period and the Second Period Exams are each worth 100% of the final grade and are performed in person. Each one covers all the points on the Syllabus.
Title: Mota, A. G., Barroso, C., Soares, H. e Laureano, L., 2023, "Introdução às Finanças - Fundamentos de Finanças com Casos Práticos Resolvidos e Propostos", Edições Sílabo, 4ª Edição, Lisboa, EAN 9789895613298 - https://silabo.pt/catalogo/gestao-organizacional/financas/livro/introducao-as-financas/
Mota, A. G., Barroso, C., Soares, H. e Laureano, L., 2021, " Introduction to Finance - Fundamentals of Finance with Solved Exercises and Follow-up Exercises", Edições Sílabo, 3rd Edition, Lisboa, - ISBN 978-989-561-148-5 - https://silabo.pt/catalogo/gestao-organizacional/livro/introduction-to-finance-e-book/
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Title: Brealey, Richard A., Myers, Stewart C. e Franklin Allen, 2019, "ISE Principles of Corporate Finance", 13th Edition, McGraw Hill Education. ISBN-13: 978-1260565553 - https://www.amazon.com/Principles-Corporate-Finance-Richard-Brealey/dp/1260565556/ref=sr_1_1?crid=15NY5DGEOK65Z&keywords=corporate+finance+brealey&qid=1704553527&sprefix=corporate+finance+brealey%2Caps%2C183&sr=8-1
Ross, S., Westerfield R. e B. Jordan, 2021, "Fundamentals of Corporate Finance ISE", 13th Edition, McGraw-Hill. ISBN: 9781265553609 - https://www.amazon.com/Fundamentals-Corporate-Finance-International-Textbook/dp/1265553602/ref=sr_1_1?crid=26P0JNL6N6KZL&keywords=fund
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Optimization
