Class Bank Accounting

The principles of Banking Accounting, its norms, institutes and operational instruments will be studied, in order to frame the understanding of the existence of the same; Understand the relationship between financial agents, know the financial products and the financial system. Know how to account for transactions in the financial system. Know the financial statements and carry out the economic-financial analysis of the same.

1st–Presentation;

2nd – Banking activity introduction;

3rd-  Financial institutions objectives;

4th and 5th – Financial institutions operations;

6th  - Financial markets operations;

7th to 16th - Financial institutions operations and bookkeeping;

17th to 20th- Balance,results report and providing account;

20th to 22nd- Accounting, planning and management indicators.

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The curricular unit includes theoretical and theoretical-practical classes, following an expository-interactive methodology in the presentation of the proposed themes, and in the accomplishment of the exercises. Continuous assessment consists of two (2) written tests, weighting 45% each,  with attendance a weighting of 10%. The average of these moments of evaluation can not be less than 10 values to be used. If you do not get approval in the continuous assessment, you can take a final exame.

Simulation of a real case, with calculation of results using a report and accounts of a Portuguese bank,

Notes higher than 17 values imply mandatory oral.

Mandatory attendance in 75% of classes.

Calado, Aníbal Campos; Gestão das Instituições Financeiras, ed. Lisboa : Edições Sílabo

Legislação disponível no sítio do Banco de Portugal

Instruções do Banco de Portugal

Normas Internacionais de Contabilidade

Durbin, Michael ; All About Derivatives