Licenciatura - IPT · A - General Description Programme Title - Auditing and Taxation Qualification...

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A - General Description

Programme Title - Auditing and Taxation

Qualification Awarded - BSc degree (Licenciatura)

Admission Requirements - General Application for Admission to Higher Education, re-enter and mature applications.

Educational and Professional Goals – provide the students with solid foundations of the subject matters related with contemporary auditing preparing them to work in varied contexts. With this in mind, apart from core subjects, other related matters will be provided such as information systems, sampling and communication techniques.

Access to further studies – this BSc degree allows access to second-cycle studies in the field.

Course structure diagram with credits (60 per year)

Course Title Year of Study Semester Number of

credits

Financial Accounting I First First 6

Economy First First 6

Business Informatics First First 6

Introduction to Corporate Management First First 6

Mathematics I First First 6

Financial Accounting II First Second 6

Operational Management of Businesses and Markets Second Second 5

Introduction to Law First Second 4

Mathematics II First Second 6

Probabilities and Statistics First Second 4

Behavioural Theory First Second 5

Sampling and Data Analysis Second First 4

Financial Analysis Second First 5

Financial Calculus Second First 5

Management Accounting I Second First 6

Commercial Register and Company Law Second First 5

Taxation I Second First 5

Management Accounting II Second Second 6

Advanced Financial Accounting I Second Second 5

Public Accounting Second Second 5

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Corporate Finance Second Second 5

Taxation II Second Second 5

Communication Techniques Second Second 4

Auditing I Third First 5

Advanced Financial Accounting II Third First 5

Tax Litigation Third First 5

Business Strategy Third First 5

Futures and Options Third First 5

Management Control Systems Third First 5

Integrated Accounting Analysis Third Second 8

Auditing II Third Second 7

Ethics and Society Governance Third Second 4

International Finance Third Second 5

Operational Management Third Second 3

Information Systems for Management Third Second 3

Final exam, if any – Not applicable

Final and continuous assessment regulations – A 0-20 grading scale is applicable and minimum passing grade is 10.

ECTS Departamental co-ordinator - Pedro Manuel Frouco Marques

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B – Description of individual course units

Course Title Financial Accounting I

Course Code � 963805

Type of Course One-semester course

Level of Course NA

Year of Study First

Semester/Trimester First

Number of credits 6

Name of Lecturer Pedro Augusto Nogueira Marques

Objectives of the course (preferably expressed in terms of learning

outcomes competences)

Accounting fundamentals. �alance sheets and income statements. Account: concept and study of key accounts. Introduction to POC. Study of accounts: Available Cash, Third Parties and Inventories �

Prerequisites� NA

Course contents Introduction; Patrimony; Inventory and balance; The Account: accounting record methods; Financial statements and balances; Accounting standards and principles – POC (Plano Oficial de Contabilidade); study of accounts; Available Cash, Third Parties; Inventories.

Recommended Reading Borges, António e outros; Elementos de Contabilidade Geral; Áreas Editora; 23ª Edição, 2005 Borges, António; e outros; Práticas de Contabilidade Financeira; Áreas Editora POC Simples

Teaching Methods Lectures.

Assessment Methods Mid-term test and examinations.

Language of Instruction Portuguese

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Course Title Economy

Course Code 963803


Level of Course NA

Year of Study First


Number of credits 6

Name of Lecturer Maria do Rosário Baeta Neves;�Luís Carlos Cardoso



Upon completion of course, the students should be able to understand and describe macro and micro economic issues using the reasoning of economic science; use sources of statistical and bibliographic data to obtain the relevant information for approaching each problem and write reports on economic issues.�

Prerequisites NA

Course contents Basics of economic science. National accounting as a technique for measuring economic activity. Different integrated chains of economic thought at its historical time. Policy-mix and its impact on the external environment of an economic unit: application to Portuguese Economy. An introduction to supply and demand concepts. Application of the elasticity concept. Main features of competitive, monopolist and oligopolistic markets.

Recommended Reading Castro, Alberto de, Barbot, Cristina e Nascimento, Álvaro (1994), Microeconomia, Lisboa, McGraw-Hill. Frank, Robert H. e Bernanke, Ben S. (2003), Princípios de Economia, Lisboa, McGraw-Hill. Medeiros, Eduardo Raposo (2000), Economia Internacional, Lisboa, ISCSP. Neves, João César das (1992), Introdução à Economia, Lisboa, Editorial Verbo. Porto, Manuel (2004), Economia, Coimbra, Livraria Almedina. Samuelson, Paul A. e Nordhaus, William D. (2005), Economia, Lisboa, McGraw-Hill. Santos, Jorge, Braga, Jacinto, Teixeira, Manuel e Aubyn, Miguel St. (2001), Macroeconomia, Lisboa, McGraw-Hill.

Teaching Methods Course content is presented through lectures and case study analysis.

Assessment Methods The students may choose between: a) Continuous assessment: individual intermediate tests with 10 (ten) as the minimum passing grade. b) Final exam: 10 (ten) is the minimum passing grade.�


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B – Description of individual course units Course Title

Business Informatics

Course Code 9638


Level of Course NA

Year of Study First


Number of credits 6

Name of Lecturer José Ribeiro Mendes

Objectives of the course (preferably

expressed in terms of learning outcomes competences)

Consolidate basic foundations of informatics and computer architecture. Develop computer skills to explore tools such as word processors, spreadsheets and presentations. Explore computer resources such as computer networks and Internet. The significance of information security and privacy. Introduction to the auditing of information systems. �

Prerequisites NA

Course contents Introduction to Informatics and Computer Architecture. Word Processing: Microsoft Word. Spreadsheet: Microsoft Excel. Presentations: Microsoft Powerpoint. Networks and Internet. Security and Privacy. Information Systems Auditing Software - GASP

Recommended Reading MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Noções de Arquitectura de Computadores, AIDTIC, IPT, 2008. MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Microsoft Excel, AIDTIC, IPT, 2008. MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Processamento de Texto: Microsoft Word, AIDTIC, IPT, 2008. MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Apresentações: Microsoft Powerpoint, AIDTIC, IPT, 2008. MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R. Redes de Computadores e Internet, AIDTIC, IPT, 2008. MENDES, J.R., MARQUES, C.G., SILVA, V., CAMPOS, R., Segurança e Privacidade, AIDTIC, IPT, 2008.

Teaching Methods Face-to-face sessions. �

Assessment Methods Mid-term test (50%) + Project (45%) + Individual Assignment (5%)


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B – Description of individual course units Course Title Introduction to Corporate Management

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Course Code 963802


Level of Course NA

Year of Study First


Number of credits 6

Name of Lecturer Jorge Manuel Marques Simões



Provide an introduction to the different management concepts and present case studies. Upon completion of course students are expected to possess good foundations of management.

Prerequisites NA

Course contents 1. What is an organization 2. Objective-Based Administration 3. The Production Function 4. The Financial Function 5. The Commercial Function 6. The Human Resources Function

Recommended Reading - Rego, Arménio; Cunha, Miguel (2007). O Tão da Eficácia Organizacional, Edições Sílabo, Lisboa. - Reis, Lopes dos; Paulino, António (1994). Gestão dos Stocks e Compras, Editora Internacional, Lisboa. - Robalo, António (1997). Teorias Contingenciais de Organização, Edições Sílabo, Lisboa. - Rocha, José António de Oliveira (1999). Gestão de Recursos Humanos, Editorial Presença, Lisboa. - Sousa, António de (1998). Introdução à Gestão: Uma Abordagem Sistémica, Editorial Verbo, Lisboa.

Teaching Methods

- Current issues and case study discussion according to course content; - Examples, exercises and oral and written applications with a view to improve comprehension and learning; - Analysis of assignments on the topics proposed; - Use of audiovisual tools (datashow, power-point).

Assessment Methods Mid-term test (100%). A final exam (100%) for the students failing continuous assessment.


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Course Title Mathematics I

Course Code 963801


Level of Course� I

Year of Study First


Number of credits 6

Name of Lecturer Cristina M. M. Andrade, Ana Cristina B. Nata Objectives of the course (preferably


The students will acquire and strengthen the mathematical foundations required to the study of economic and social issues. Concepts are presented from a mathematical point of view but always with a practical support. Introduction to contents is based upon an interdisciplinary perspective. �

Prerequisites NA

Course contents Part I – Linear Algebra 1. Matrices; 2. Determinants Part II – Linear Algebra 1. Graphic Method 2. Simplex 3. Two-fase method 4. Transport and allocation issues.

Recommended Reading Ferreira, M.A.M.; Amaral, Isabel (2006): Exercícios de Álgebra Linear 1º Volume Matrizes e Determinantes. Edições Sílabo Ferreira, M.A.M.; Amaral, Isabel (2006): Álgebra Linear 1º Volume Matrizes e determinantes. Edições Sílabo Bronson, Richard; Naadimuthu, Govindasami (2000): Investigação Operacional. McGraw-Hill, Edições Schaum.

Teaching Methods Attendance-based classes

Assessment Methods Mid-term tests and Exams (on a face-to-face basis)


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B – Description of individual course units Course Title Financial Accounting II

Course Code 963808


Level of Course II

Year of Study First

Semester/Trimester Second

Number of credits 6

Name of Lecturer Arlindo Dinis



Consolidation of previously knowledge acquired in General Accounting I. Study of Accounts: Permanent Asset, Capital, Costs and Losses, Revenues and Profit, Earnings. Closing provisions. Financial Statements. �

Prerequisites NA

Course contents Study of accounts: Permanent Asset, Capital, Costs and Losses, Revenues and Profit, Earnings. Closing provisions. Financial Statements.

Recommended Reading Borges, António e outros; Elementos de Contabilidade Geral; Áreas Editora; 23ª Edição, 2005 Borges, António; e outros; Práticas de Contabilidade Financeira; Áreas Editora POC Simples




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B – Description of individual course units Course Title Operational Management of Businesses and Markets

Course Code 96380806


Level of Course NA

Year of Study First


Number of credits 5

Name of Lecturer Inês Bettencourt da Câmara



�mplement routines for staff appraisal, with participation and supervision of the people in charge;��Interpret strategic, tactical and operational plans contributing to the establishment of levels of equity capital required for maintenance of activities; Use appropriate procedures to implement planned activities; Organize plans for the distribution of work, monitor the quality of execution and meet deadlines for plan preparation.

Prerequisites NA

Course contents Marketing Management: historic evolution and in Portugal. Marketing. Concepts, principles, types, development, implantation, vision. Organizational context for Marketing: constraining and drive forces. Methodology for competition analysis. Strategic Marketing decisions. Competitive advantage.

Recommended Reading DIONÌSIO, Pedro et al. Mercator – Teoria e Prática do Marketing. Lisboa: Publicações Dom Quixote, 2000. KOTTLER, Philip. Marketing para o Século XXI. Lisboa: Presença, 1999.

Teaching Methods Lectures involving course content presentation. Tutorials involving discussion and consolidation of concepts presented and case study analysis.

Assessment Methods Mid-term test and final theoreticl-practical assignment (compulsory in exam) or final exam.


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B – Description of individual course units Course Title Introduction to Law

Course Code 963810


Level of Course NA

Year of Study First


Number of credits 4

Name of Lecturer Horácio Lopes



Provide an overview of legal system: its different meanings, sources, branches, law interpretation and integration and its application in time and space.

Prerequisites NA

Course contents Part I – General concepts Chapter I – Introductory notions; Chapter II – Sources of Law; Chapter III – Law branches; Chapter IV – Law interpretation and integration; Chapter V – Application of law in time; Chapter VI – Application of law in space; Chapter VII – Acting according to law; Chapter VIII – Acting against law; Chapter IX – Legal coercion; Chapter X – Juridical relation Part II – Law of obligations Part III – Rights in rem Part IV – Family Law Part V – Succession Law

Recommended Reading Almeida Costa “ Noções de Direito”, Almedina; Castro Mendes,” Introdução ao Estudo do Direito”, Lisboa, 1994

Teaching Methods Lectures including worksheets.

Assessment Methods Two mid-term written tests and final exam.


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B – Description of individual course units Course Title Mathematics II

Course Code 963807


Level of Course II

Year of Study First


Number of credits 6

Name of Lecturer Cristina M. M. Andrade, Ana Cristina B. Nata Objectives of the course (preferably


The students will acquire and strengthen the mathematical foundations required to the study of economic and social issues. Concepts are presented from a mathematical point of view but always with a practical support. Contents are introduced under an interdisciplinary perspective.

Prerequisites NA Course contents

1. Function complements in IR and IRn 2. Derivative in IR and IRn 3. Integral calculus 4. Linear differential equations (1st and 2nd order) 5. Some applications of progressions to financial mathematics

Recommended Reading Barnett, R. & Ziegler, M. & Byleen, K. (2007): Calculus for Business, Economics, Life Sciences and Social Sciences, Pearson Education Ferreira, M.A.M.; Amaral, Isabel (2006): Exercícios de Primitivas e Integrais. Edições Sílabo Ferreira, M.A.M. (1999): Exercícios de cálculo diferencial em IRn. Edições Sílabo Armstrong, Bill; Davis, Don (2002): College Mathematics, Solving problems in finite mathematics and calculus. Pearson Education

Teaching Methods Attendance-based classes

Assessment Methods Mid-term tests and Exams (on a face-to-face basis)


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B – Description of individual course units Course Title Probabilities and Statistics

Course Code 963809


Level of Course NA

Year of Study First


Number of credits 4

Name of Lecturer Francisco Paulo Vilhena Antunes Bernardino Carvalho

Ricardo Jorge Viegas Covas Objectives of the course (preferably


The students will be expected to gain critical skills and be able to analyse data and make appropriate decisions. Special emphasis is placed on economical data analysis.

Prerequisites NA

Course contents I – Descriptive Statistics 1.1 Concepts; 1.2 Tables, Diagrams and Indicators. II – Probabilities. 2.1 Definitions; 2.2 Conditioned Probabilities and Bayes Theorem. III – Probability Distribution. 3.1 Discrete random variables; 3.2 Continuous random variables. IV – Estimation. 4.1 Point estimate; 4.2 Confidence intervals. V – Hypothesis tests. 5.1 Concepts; 5.2 Significance level; 5.3 Multi-parameter tests VI – Index Numbers. 6.1 Concepts; 6.2 Properties; 6.3 Laspeyres, Paasches and Fisher Indices; 6.4 Deflation of chronological series

Recommended Reading Guimarães, R.; Sarsfiels Cabral, J.A. – Estatística – McGraw Hill Murteira, B.J., et al – Introduçãoà Estatística – McGraw Hill Murteira, B.J., Black, G.H. –Estatística Descritiva, McGraw Hill Robalo, António – Estatística – Exercício, Vol I e Vol II – Edições Sílabo

Teaching Methods Face-to-face sessions �

Assessment Methods Final test


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Course Title Behavioural Theory

Course Code 963811


Level of Course NA

Year of Study First


Number of credits 5

Name of Lecturer Ana Isabel de Santiago Vaz Cotta Guerra Martins



Acquisition, identification and capacity to integrate the principal concepts, theories and approaches of Behavioural Theory. Acquisition of reflection skills concerning the theoretical contents of Behavioural Theory. Understand the logics underlying the research methodologies used in Behavioural Theory. Understand the significance of Behavioural Theory in interpersonal relationships, work relations and self-knowledge. �

Prerequisites NA

Course contents The theoretical concept of Organization. The individual and the groups in organizations. Individual abilities and motivation. The individual relationship with the organization.� Work groups.� The organizational communication process. The leadership process.

Recommended Reading Chiavenato, I. (1992). Teoria Geral da Administração. São Paulo: Mc Graw Hill. Drucker, P. (1999). Desafios da Gestão para o séc. XXI. Lisboa: Editora Civilização. Firmino, M. (2002). Gestão das Organizações: Conceitos e Tendências Actuais. Lisboa: Escolar Editora. Marques, C. Cunha, M. (1996). Comportamento Organizacional e Gestão de Empresas. Biblioteca de Economia & Empresa: Publicações D. Quixote.

Teaching Methods Provide the students with reading of scientific texts related with the topics addressed. development of an exploratory study based on the scientific method, involving appropriate research and methodology. To favour and organize oral presentation of preliminary draft for the exploratory study based on pre-defined criteria. Evaluate presentation of preliminary draft for the exploratory study.� Foster evaluation among colleagues of the exploratory study. Provide orientation of the exploratory study in classroom context.

Assessment Methods Mid-term test (70%).�Exploratory Study (30%)


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Course Title Sampling and Data Analysis

Course Code 963814


Level of Course NA

Year of Study Second


Number of credits 4

Name of Lecturer Francisco Paulo Vilhena Antunes Bernardino Carvalho

Ricardo Jorge Viegas Covas Objectives of the course (preferably


Give the students complementary knowledge to that acquired in Statistics, allowing the introduction of new concepts of data analysis and surveying in order to apply them to real or simulated situations, in the context of auditing.

Prerequisites NA

Course contents I – Regression and Correlation. 1.1 Simple Linear Regression; 1.2 Multiple Linear Regression. II – Time Series Analysis. 2.1 Concepts; 2.2 Stationary Stochastic Process; 2.3 Linear Stationary Process. III – Surveying. 3.1 Concepts; 3.2 Sampling Plan; 3.3 INTOSAI Norms.

Recommended Reading Hill, R. Cárter; Griffiths, William E.; Judge, George G. – Undergraduate Econometrics – Wiley, 2001 Maroco, João; Bispo, Regina – Estatística Aplicada às Ciências Sociais e Humanas – Climepsi Editores, 2005 Maroco, João – Análise Estatística com a Utilização do SPSS – Edições Sílabo, 2004

Teaching Methods Face-to-face lectures and computer-based tutorials �

Assessment Methods Final written test and practical assignment


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Course Title Financial Analysis

Course Code 963815


Level of Course NA



Number of credits 5

Name of Lecturer Luís António Antunes Francisco



Each student is expected to be able to: - Analyse and evaluate enterprises from its financial statements and other relevant information; - Use customary methods and techniques to evaluate the financial and economical situation of an enterprise including its financial balance, profitability and financial risks.

Prerequisites Foundations of Financial Accounting.

Course contents 1 – Object and framework of Corporate Financial Analysis. �2 – Base documents for Financial Analysis; 3 – Key methods and techniques for Financial Analysis; 4 – Financial Balance Analysis; 5- Profitability and risk analysis.

Recommended Reading Carrilho; Pimental; Laureano; Prates (2005) – Elementos de Análise Financeira, Publisher Team, Lisboa, Portugal. Neves, João Carvalho (2004) - Análise Financeira - Vol. I, Texto Editora, Lisboa, Portugal. Pinho, Carlos Santos; Tavares, Susana (2005) – Análise Financeira e Mercados, Áreas Editora, Lisboa, Portugal.

Teaching Methods - Lectures supported by audiovisual resources. - Problem resolution and case studies analysis.

Assessment Methods - Resolution and discussion of case studies during classes (group work) weighing 20% of final grade. - Individual final test (80%) requiring a minimum passing mark of 10 (ten).


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Course Title Financial Calculus

Course Code 963813


Level of Course NA



Number of credits 5




Each student is expected to be able to: - Calculate present and future capital values; - Calculate and question problems concerning the different financing and investment alternatives; - Evaluate and decide between the various financing and investment alternatives.

Prerequisites Understand the subject matters covered by Mathematics I and II. �

Course contents 1 – Introduction 2 – Capitalization processes 3 - Annuities 4 – Debts amortization 5 – Bond loans

Recommended Reading Matias, Rogério (2007) – Cálculo Financeiro, Teoria e Prática, 2ª Edição, Escolar Editora, Lisboa, Portugal. Mateus, Alves (1999) - Cálculo Financeiro, 2ª Edição, Edições Sílabo, Lisboa, Portugal. Rodrigues, Azevedo; Nicolau, Isabel (2003) - Elementos de Cálculo Financeiro, 7ª Edição, Áreas Editora, Lisboa, Portugal.


Assessment Methods - Several mini-tests during classes (40% of final grade). - One mid-term test (60% of final grade)


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B – Description of individual course units Course Title Management Accounting I

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Course Code 963812


Level of Course I



Number of credits 6

Name of Lecturer Carla Joaquim



financial accounting; management accounting; systems of total cost, variable, rational and of attributed fix costs through theoretical shares and its influence in results checking; application and limit of CVR analysis (Costs/Volume/Results); production systems, calculate the costs of package products and value production.

Prerequisites NA

Course contents Accounting sectors; major concepts and cost types; function income statements by function; cost allocation: the homogeneous section system; cost covering systems; the importance of cost-volume-results analysis and point of balance; design of accounting management systems.

Recommended Reading Pereira, C. e V. Franco: 1994, “Contabilidade Analítica”, Rei dos Livros, 6.ª edição; Caiado, A.: 2003, “Contabilidade de Gestão”, Áreas Editora, 3.ª edição; Franco, V. e Outros: 2005, “Contabilidade de Gestão – O Apuramento dos Custos e a Informação de Apoio à Decisão”, Publisher Team, 1.ª edição; Horngren, C., G. Foster e S. Datar: 2000, “Cost Accounting – A Managerial Emphasis”, Prentice-Hall International, 10.ª edição

Teaching Methods Attendance-based classes. Lectures consisting of theoretical reasoning of subject matters. Practical classes including case study analysis.

Assessment Methods Mid-term Assessment:� 10 (ten) grade exempts students from taking final exam is Final Assessment:�Minimum passing grade is 10 (ten). Students with a mark of � 16 (sixteen) will have to sit an oral examination. Otherwise they will be given the mark of 15 (fifteen).


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Course Title Commercial Register and Company Law

Course Code 963817


Level of Course NA



Number of credits 5

Name of Lecturer Baeta Neves



An overview of juridical matters related with corporate activities and its agents as well as associated legal acts.

Prerequisites NA

Course contents Introduction; commercial acts; general rules for commercial acts; the subjects of commercial activity; commercial establishment; company protection; insolvency; bankrupcy and company rehabilitation; commercial contracts; debt certificates; commercial societies.

Recommended Reading Abreu;J.M. Coutinho de, Curso de Direito Comercial,4ªed., Coimbra, Almedina,2003; Abreu, J.M. Coutinho, “Direito das Sociedades Comerciais”.

Teaching Methods Lectures including worksheets.

Assessment Methods Two mid-term written tests and final exam.


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Course Title Taxation I

Course Code 963816


Level of Course I



Number of credits 5

Name of Lecturer Bruno José Machado de Almeida



The main goal of this course is to provide the students with the theories and techniques that will enable them to understand the structure and essential concepts underpinning tax law and the tax system. Students will also familiarise themselves with legal concepts and relevant principles of tax system developing skills to organize and solve complex problems. Taxes covered in this first course are the personal income tax and the added-value tax. �

Prerequisites NA

Course contents 1- Introduction to taxes 2 – Personal Income Tax 3 – Added-Value Tax.

Recommended Reading Joaquim Marcelino, M., Devesa, J., 2008, IRS.IRC.EBF, 10ª ed., Almedina; Devesa, J., 2008, IVA, 7ª ed., Almedina; Guia dos Impostos em Portugal 2008, Quid Júris; Guia do Fisco 2008, Inforfi; Silva Fernandes, 2005, Manual do IVA, Publisher Team;




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Course Title Business Accounting II

Course Code 963818


Level of Course II



Number of credits 6

Name of Lecturer Carla Joaquim



Master budget; programs and budgets; basic costing system; basic costing system, the departments costs, the products and services costs and calculate the variances; accountable variances and the non-accountable variances; Identify the kind of company where standard costing can be adopted and describe the method to calculate the standard cost; a real costing system and a basic costing system; Activity Based Costing; concepts of activity and cost driver; Know the advantages and the main difficulties related to the implementation of Activity Based Costing and identify the main differences to the homogeneous sections method.

Prerequisites NA

Course contents Master Budget; Basic Costs Systems; Budget Control; Standard costing;�Activity Based Costing.

Recommended Reading Franco, Victor Seabra e Outros, Contabilidade de Gestão – Orçamento Anual e Instrumentos de Avaliação do Desempenho Organizacional, Lisboa, Publisher Team, 1.ª edição, 2006; Ibidem, Gestão Orçamental – Exames Resolvidos e Exercícios Propostos, Lisboa, Rei dos Livros, 1.ª edição, 1997; Pereira, C. C. e Victor Seabra Franco, Contabilidade Analítica, Lisboa, Rei dos Livros, 6. ª edição, 1994; Jordan, Hugues, J. Carvalho Neves e J. Azevedo Rodrigues, O Controlo de Gestão – Ao Serviço da Estratégia e dos Gestores, Lisboa, Áreas Editora, 7.ª edição, 2007;

Teaching Methods Face-to-face sessions.

Assessment Methods Mid-term Assessment: a written assignment (40%) and a written test (60%).�Final Assessment: a written test.


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Course Title Advanced Financial Accounting I

Course Code 963819


Level of Course I



Number of credits 5

Name of Lecturer Carlos António Rosa Lopes



Know and apply the key international accounting standards (IAS) and the New Normalization System (SNC).

Prerequisites NA

Course contents - Adoption of new international standards for financial reporting [IFRS1; NCRF3]; - [IAS 18; NCRF 20]; MOAF - Statement of source and application of funds and Cash Flow Chart [IAS7; NCRF 2]; equity capital; amortization and partial remission [DC 15/94]; capitalisation and dissemination of government grants [IAS20; NCRF22]; methods of capitalisation of financial contributions [IAS 27; IAS 28; SIC 3; DC 9/92] - Account consolidation (financial statements) - Deferred taxes [IAS 12; NCRF 25; DC 28]

Recommended Reading - CONSOLIDAÇÃO DE CONTAS E FUSÕES & AQUISIÇÕES, Carlos António Rosa Lopes, Rei dos Livros, 2004 - CASOS PRÁTICOS DE CONSOLIDAÇÃO DE CONTAS, Carlos António Rosa Lopes, Editora Rei dos Livros, 2006 - ADOPÇÃO EM PORTUGAL DAS NORMAS INTERNACIONAIS DE RELATO FOINANCEIRO, João Rodrigues, Áreas Editora - APLICAÇÃO DAS NORMAS INTERNACIONAIS DE CONTABILIDADE, Isabel Lourenço e Ana Isabel Morais, CTOC-Câmara dos Técnicos Oficiais de Contas, 2005 - I.F.R.S. – Interpretation and Aplication of International Accounting and Finantial Reporting Standards, Barry J. Epstein e Abbas Ali Mirza, Wiley ed. Wiley




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Course Title Public Accounting

Course Code 963822


Level of Course NA



Number of credits 5

Name of Lecturer Manuel Silvério Garcia Esparteiro



The significance of Public Accounting. Get familiar with the POCP and related accounting procedures. Budget and patrimonial accounting. Compare the POC and the POCP. The evolution of public accounting.�

Prerequisites None

Course contents 1 – The public sector in Portugal 2. Traditional public accounting 3. The reform of Portuguese public accounting 4. The POCP as an integrated accounting system and its subsystems 5. Accounting principles and budgeting rules; measurement criteria 6. Contents and operations for the major accounts. �

Recommended Reading 1-Manual do Plano Oficial de Contabilidade Pública – António C. Pires Caiado e Ana Calado Pinto – Áreas Editora 2.ª Edição; 2-Carvalho, João Baptista da Costa; Pina Martinez, Vicente; Torres Pradas Lourdes; 1999; “Temas de Contabilidade Pública”; Editora Rei dos Livros.

Teaching Methods Lectures involving presentation and discussion. Practical assignments on matters discussed.

Assessment Methods Continuous assessment, one mid-term test and final exam.


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Course Title Corporate Finance

Course Code 963821


Level of Course NA



Number of credits 5




Each student is expected to be able to: - use analysis methodologies and techniques in the area of corporate finance including investment and financing decisions and dividend pay-out policies. - support and evaluate decision-taking in the corporate financing domain.

Prerequisites Understand subject matters covered by Financial Calculus and Financial Analysis.

Course contents 1 – Investment Decisions 2- Investment evaluation criteria and methods 3 – Capital structure and dividend policy 4- Financial markets 5 – Investment Decisions 6 – Interactions between investment decisions and financing decisions.

Recommended Reading Brealey, R.; Myers, S. (1998) - Princípios de Finanças Empresariais, 5ª Edição, McGraw-Hill, Alfragide, Portugal. Ross, S.; Westerfield, R.; Jaffe, J. (1999) – Corporate Finance, Fifth Edition, Mc Graw-Hill International Editions, Singapore. Esperança, José Paulo; Matias, Fernanda (2005) – Finanças Empresariais, Publicações D. Quixote, Lisboa, Portugal.


Assessment Methods - Resolution and discussion of case studies during classes (group work) weighing 20% of final grade. - Individual final test (80%) requiring a minimum passing mark of 10 (ten).


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Course Title Taxation II

Course Code 963820


Level of Course II



Number of credits 5

Name of Lecturer Bruno José Machado de Almeida



In this second course the main goal is for students to apply the critical reasoning processes of evaluating the broad institutional and economic outcomes of tax decisions as well as to be aware of the relations between accounting, financial reporting and taxation. The main taxes covered in this second course are corporate income tax and property taxes.

Prerequisites NA

Course contents 2 – Corporate Income Tax 2 – Property Taxes

Recommended Reading Joaquim Marcelino, M., Devesa, J., 2008, IRS.IRC.EBF, 10ª ed., Almedina; Devesa, J., 2008, CIMI, CIMT, CIS, 7ª ed., Almedina; Guia dos Impostos em Portugal 2008, Quid Júris; Guia do Fisco 2008, Inforfi; Silva Fernandes, 2005, Manual do IVA, Publisher Team;




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Course Title Communication Techniques

Course Code 963823


Level of Course NA



Number of credits 4

Name of Lecturer José Gaio M. Dias



Master the communication techniques in the corporate environment.

Prerequisites NA

Course contents What is communication; the communication process; communication organization and management; internal corporate communication; media bodies; corporate communication types; corporate communication tools; media strategy and planning.

Recommended Reading RIES, Al; RIES, Laura (2002): A Queda da Publicidade e a Ascensão das Relações Públicas, Lisboa, Editorial Notícias, trad Luís Paixão Martins LINDON, Denis e outros (2004): Mercator Lisboa, Publicações Dom Quixote (10.ª ed) GRANADO, António; MALHEIROS, José Vítor (2001), Como falar com jornalistas sem ficar à beira de um ataque de nervos: guia para investidores e profissionais de comunicação, Lisboa, Gradiva. MARTINS, Luís Paixão (2002): Schiu... Está Aqui Um Jornalista, Lisboa, Editorial Notícias (2.ª edição)

Teaching Methods Interactive lectures making use of audiovisual resources. Practical assignments.

Assessment Methods One practical assignment, mid-term test and final exam. �


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Course Title Auditing I

Course Code 963825


Level of Course I

Year of Study Third


Number of credits 5

Name of Lecturer Carlos Fernando Calhau Trigacheiro

Pedro Augusto Nogueira Marques Objectives of the course (preferably


Provide a global understanding about the audit work and technical, personal and legal conditions to exercise the profession. Offer general knowledge about the different phases of audit work, and detailed knowledge in respect of planning procedures particularly internal control and risk assessment. �

Prerequisites NA

Course contents Auditing as a support to decision-making. Audit types and historic evolution; The auditing profession: characteristics and legal requirements; Organize audit work and understand its cycle considering the various audit types; Internal control: concept and impact on an auditor’s job; Internal audit and its relationships with external audit; Risk analysis and planning process.

Recommended Reading Manual do Revisor Oficial de Contas - Edição da Ordem dos Revisores Oficiais de Contas; Auditoria Interna – Função e Processo – Georgina Morais e Isabel Martins - Ed. Áreas Editora Handbook of International Auditing, Assurance and Ethics Pronouncements – Ed. International Federation of Accountants (IFAC); Código dos Valores Mobiliários e Regulamentos da CMVM; Linhas directrizes europeias relativas à aplicação das Normas de auditoria da INTOSAI – Tribunal de Contas Europeu – www.eca.eu.int

Teaching Methods Face-to-face sessions.

Assessment Methods Continuous assessment (mid-term test) and face-to-face examination.


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Course Title Advanced Financial Accounting II �

Course Code 963828


Level of Course II

Year of Study Third


Number of credits 5

Name of Lecturer Carlos António Rosa Lopes



Know and apply key international accounting standards (IAS) and the New Normalization System (SNC).

Prerequisites NA

Course contents - Merger (merging and demerging); assets imparity; deferred taxes and mergers; intangible assets; loan costs; construction contracts; provisions; contingent assets and liabilities; capitalisation of new financial tools; environmental report; benefits provided to employees.

Recommended Reading - CONSOLIDAÇÃO DE CONTAS E FUSÕES & AQUISIÇÕES, Carlos António Rosa Lopes, Rei dos Livros, 2004 - CASOS PRÁTICOS DE CONSOLIDAÇÃO DE CONTAS, Carlos António Rosa Lopes, Editora Rei dos Livros, 2006 - ADOPÇÃO EM PORTUGAL DAS NORMAS INTERNACIONAIS DE RELATO FOINANCEIRO, João Rodrigues, Áreas Editora - APLICAÇÃO DAS NORMAS INTERNACIONAIS DE CONTABILIDADE, Isabel Lourenço e Ana Isabel Morais, CTOC-Câmara dos Técnicos Oficiais de Contas, 2005 - I.F.R.S. – Interpretation and Aplication of International Accounting and Finantial Reporting Standards, Barry J. Epstein e Abbas Ali Mirza, Wiley ed. Wiley




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Course Title Tax Litigation

Course Code 963824


Level of Course NA

Year of Study Third


Number of credits 5

Name of Lecturer Joana Pinto Coelho



Provide an overview of tax procedural law according to the citizen guarantees against the fiscal administration. �

Prerequisites� NA �

Course contents � �- Introdution: the fiscal jurisdiction

II - Specific guarantees of tax payers III – Fiscal procedures against the fiscal administration IV –The process - fiscal jurisdiction

Recommended Reading� JOAQUIM FREITAS DA ROCHA, Lições de Procedimento e Processo Tributário, Coimbra Editora, 2004; SALDANHA SANCHES, Manual de Direito Fiscal, 2ª Edição, Coimbra Editora, 2002. SERENA CABRITA NETO, Introdução ao Processo Tributário, Coimbra Editora, 2004.

Teaching Methods � Considering the main purposes of the course, students will practise with real cases and carry out practical assignments. �

Assessment Methods� Continuous assessment. Final grade is the average of all practical assignments performed and a final test. �

Language of Instruction � Portuguese �

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B – Description of individual course units �

Course Title Business Strategy �


Type of Course� One-semester course

�

Level of Course� NA

Year of Study � Third �

Semester/Trimester� First �

Number of credits� 5

Name of Lecturer� António Anacleto Viegas Ferreira �


outcomes competences)�

Acquire skills and abilities about alternative corporate strategies, develop critical analysis skills and strategic planning competencies. �

Prerequisites� NA

Course contents � Origins of strategic thinking. Strategic thinking schools. Strategic analysis. Corporate analysis. Strategy design. Adaptation of strategy to specific sector and company situations. Concept, challenges and changes in information systems. Management analysis and its incorporation in the company strategy. Case studies. �

Recommended Reading� Arthur A, Thompson Jr., A.J.Strickland III (2008), Administração Estratégica, 15ª Edição, Editora Mc Graw Hill. Carvalho, José (2006), Manual de Estratégia, Conceitos Prática e Roteiro, Edições Sílabo Di Maio, A., It Is Time for Online Partners, Gartner Group 24, October, 2002 Clare, M. e Detore, A., Knowledge Assets. Professional’s Guide to Valuation and Financial Management, Harcourt, 2000.

Teaching Methods � - Examples, exercises and oral and written applications with a view to improve comprehension and learning; - Analysis of assignments on the topics proposed; �

Assessment Methods� Practical assignments with oral presentation (50%) and mid-term test (50%) requiring a minimum admission mark of 8 (eight). Final examination (100%) for the students failing continuous assessment. �


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� B – Description of individual course units �

Course Title Futures and Options �



�



Semester/Trimester� First


Name of Lecturer� João Rosa Lopes



The purpose of this course is to provide students with basic knowledge about derivative products (Futures and Options). In addition, they will learn how to price derivatives and evaluate their intrinsic risks and how to use derivatives in financial risk management.�


Course contents � 1. Introduction to Futures: Basic Definitions; Markets; Instruments and Market Participants. 2. Pricing Futures. 3. Hedging Strategies. 4. Stock Index Futures. 5. Stock Options: Basic Definitions; Markets; Instruments and Market Participants. 6. Option Pricing: Put-Call Parity; Factors affecting option prices; Binomial and Black-Scholes Models.

Recommended Reading� - Kolb, Robert; Futures, Options & Swaps; Blackwell; (3.ª Edição). - Dubofsky, David A.; Options and Financial Futures; McGraw-Hill International Editions; (1992). - Hull, John; Introduction to Futures and Options; Prentice-Hall International Editions; (1991).

Teaching Methods � Theoretical and practical teaching sessions complemented with tutorial guidance.�

Assessment Methods� Assessment will be done through a final examination. However, students will be exempt from taking final examination if they obtain a minimum mark of 10 (ten) in the mid-term test. �


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Course Title Management Control Systems �



�



Semester/Trimester� First �


Name of Lecturer� Carlos Duarte �



Development of skills to give students a theoretical and practical knowledge that enables them to seize the momentum and the key role of management planning in organizations. �

Prerequisites� Basics of management. �

Course contents � 1- The definition and the foundations of control management. 2- The financial information to control management. 3- The planning and monitoring of activities. 4- Instrument of guidance and behaviour

Recommended Reading� 1- Jordan, H.; Neves, João Carvalho; e Rodrigues, J.A.(2006) Controlo de Gestão: Ao Serviço da Estratégia e dos Gestores. Lisboa: Áreas Editora 2- Berry, A. J., Broadbent, J., Otley, D. (1995), Management Control – Theories, Issues and Practices, Macmillan.

Teaching Methods � Lectures supported by case study analysis. �

Assessment Methods� Presentation and discussion of case studies. Problem resolution and results. Continuous assessment: Examination for those students failing continuous assessment. �


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Course Title Integrated Accounting Analysis �



�



Semester/Trimester� Second �


Name of Lecturer� José Manuel Lopes Farinha �



Obligations of partnerships, regarding the closing of accounts, documents to prepare, the rendering of accounts to the partners and their respective decisions, fulfilment of obligations towards Tax Administration and publicising of annual accounts; the Capital Market; analysis and description of a firm’s economic-financial situation.�


Course contents � Course contents include: purposes of the integrated accounting analysis; preparation and analysis of the financial statements under its accounting quality; rendering accounts to partners; relations with the Capital Market; registry obligations under the terms of the commercial registry code; preparation of the financial statements and of the maps related to tax and analysis of the economic-financial situation of the firm.�

Recommended Reading� A Contabilidade e a Prestação de Contas - António Borges e Martins Ferrão - Ed. Rei dos Livros; A reavaliação dos activos imobilizados das empresas para efeitos de IRS e IRC - Henrique Quintino Ferreira e Jaime Marques - Ed. Rei dos Livros; Análise Financeira - Métodos e técnicas - João Carvalho das Neves - Ed. Texto Editora;

Teaching Methods � Face-to-face sessions �

Assessment Methods� Mid-term Assessment: A practical assignment (with final discussion). A complementary written assessment. Final Assessment: Exam


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Course Title Auditing II �



�





Name of Lecturer� Carlos Fernando Calhau Trigacheiro. Pedro Augusto Nogueira Marques�



Complete skills acquired in Auditing I. Planning issues and “on-the-spot” work as well as report audit results to third parties. Familiarise the students with customary audit procedures concerning audit of financial statements and compliance with tax laws. �


Course contents � Planning the audit work; Sampling; General audit procedures; Obtaining and evaluating audit evidences; The auditor´s responsibilities relating to fraud in an audit of financial statements; Preparation, organization and archive of working papers; Forming the audit opinion and writing the audit report; Audit and society – expectation gap; Audit of financial statements and compliance with tax laws.

Recommended Reading� Manual do Revisor Oficial de Contas - Edição da Ordem dos Revisores Oficiais de Contas; Handbook of International Auditing, Assurance and Ethics Pronouncements – Ed. International Federation of Accountants (IFAC); Plano Oficial de Contabilidade Casos Práticos de Auditoria Financeira – Carlos Baptista da Costa e Gabriel Correia Alves – Ed. Rei dos Livros – 4ª edição 2007

Teaching Methods � Face-to-face sessions. �

Assessment Methods� Continuous assessment (mid-term test) and face-to-face exam. �


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Course Title Ethics and Society Governance �



�





Name of Lecturer� António Anacleto Viegas Ferreira �



Provide knowledge, skills and abilities on the role of stakeholders in the economic and financial viability of companies. In-depth study of issues related with the participation of stakeholders in corporate governance.�

Prerequisites� NA

Course contents � Ethics, social responsibility and tools. Concepts of corporate governance in Portugal and worldwide. Corporate image, identity, principles, values and behaviours. General objectives, values and ethical behaviour. The self-preservation issue. �

Recommended Reading� Administração – Stoner Communication and organisation – Bartoli The Stakeholder theory of the corporation: Concepts, evidence. Implictions – Donaldson & Preston

Teaching Methods � - Examples, exercises and oral and written applications with a view to improve comprehension and learning; - Analysis of assignments on the topics proposed; �

Assessment Methods� Mid-term test (100%). Those students with a mark below 10 (ten) can take a final examination (100%). �


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Course Title International Finance �



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Name of Lecturer� João Rosa Lopes �



An in-depth study of financial management preparing the students to learn management matters in an international context. Students are expected to be familiarised with decision-making processes in a multipolar exchange market environment. In addition, they will learn how to use derivative products in foreign-exchange risk management. �


Course contents � I - Introduction; II - International Monetary System: Classical Gold Standard; Bretton-Woods Agreements; European Monetary System. III – The Foreign Exchange Market: Some basic relationships; Foreign Exchange Theories; IV – Hedging, V – International Investment.

Bibliografia Recomendada - Buckley, Adrian; Multinational Finance; Prentice Hall; (2004). - Shapiro, Alan C.; Multinational Financial Management; Prentice Hall Int.; (1996). - Eitman, D., Stonehill e M. Moffet; Multinational Business Finance; Addison Wesley; (2000) - Mendonça, A. e outros; Economia Financeira Internacional; McGraw-Hill; 1998.

Teaching Methods � Theoretical and practical teaching sessions, complemented with tutorial guidance.�

Assessment Methods� Assessment will be done through a final examination. However, students will be exempt from taking final examination if they obtain a minimum mark of 10 (ten) in the mid-term test. �


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Course Title Operational Management �


Type of Course� Compulsory �





Name of Lecturer� José Manuel B. P. Nogueira �



Provide the students with skills that enable them to antecipate demand in order to make an appropriate planning of goods and services and project distribution. �


Course contents � Demand forecasts. Production and distribution planning. Strategies to influence demand. Strategies to cope with non-uniform demand. Waiting-line analysis.�

Recommended Reading� DILWORTH, James – Operations and Non operations Management COPPER, James F. – Logística e Planeamento da Distribuição

Teaching Methods � Face-to-face sessions. �

Assessment Methods� Mid-term test and final assignment


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Course Title Information Systems for Management �



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Name of Lecturer� José Ribeiro Mendes. Célio Gonçalo Marques. Vasco Gestosa da Silva�



The significance of information and related systems as a support for business by providing general knowledge of organizational management. Maximise information in the context of organizational management. Use a tool for auditing information systems (GASP).Provide the concept of CRM and ERP. Use tools to promote the presence of an organization in the Internet.

Prerequisites� NA

Course contents � Information and Knowledge Society: eCommerce; eWork. Legislation: Safety and Protection Data. Information Systems in the Organizations. Information Systems for Auditing. Internet Presence and Tools (Frontpage e Adobe Flash). Information Systems (CRM, ERP). Information Systems Audit and Tools (GASP).

Recommended Reading� Mendes, J.R., Sociedade de Informação na Europa, AIDTIC, IPT, 2008. Mendes, J.R., Sociedade de Informação em Portugal, AIDTIC, IPT, 2008. Mendes, J. R., Comércio Electrónico, AIDTIC, IPT, 2008. Mendes, J. R., Teletrabalho, AIDTIC, IPT, 2008. Mendes, J. R., Segurança, AIDTIC, IPT, 2008. Mendes, J.R., Marques, Célio C.G., Silva, V., Campos, R., A Internet, AIDTIC, IPT, 2008.

Teaching Methods � Face-to-face sessions.

�

Assessment Methods� Mid-term test (60%) + Project (40%) �


Licenciatura - IPT · A - General Description Programme Title - Auditing and Taxation Qualification...

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