|
EM 401 - Industrial Management I ( Gestão de Empresas I ) The overall role of accounting; The accounting principles; Assets, debt and equity; Brief study of the accounts: the credit and debt rules; Brief study of the main accounting documents: - The inventory; - The balance sheet; - The journal; - The ledger, - The trial balance; - Income statement; - The funds flow statement; - The management report. Income measurement and statement; Financial analysis of firms: ratio and cash flows methodologies; Firms financial equilibrium; Firms options and financing decisions; Decision making process; Some notions on capital budgeting. Objectives The objective of this subject is to introduce the students to concepts erlated on the financial reality of firms. At the end of the semester, students are expected to classify and register the accounting some events that occur during a certain period, interpret a balance sheet, income and funds flow statement. Furthermore, the main concepts on capital budgeting and decision making will also be presented. |