Accounting and Finance (APNOR)

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- (Português) Acreditação pela A3ES
Início / Contabilidade e Finanças (APNOR)
Presentation
In a context of the constantly changing challenges faced by professionals in the area of management, the Master’s Degree in Accounting and Finance provides specialised training in decisive areas for organisational performance. The accounting and finance skills that the master’s degree course develops contribute to the professional development of the students and to improving their competitiveness in the labour market.
This Master’s Degree in Accounting and Finance operates under the scope of a partnership with the Association of Polytechnics in Northern Portugal (APNOR), made up of the Polytechnic University of Viana do Castelo (IPVC) and the Bragança (IPB) and Cávado e Ave (IPCA) polytechnic institutions.
The course is for three semesters and is held in the evenings.
For those wishing to become Chartered Accountants, attending three course units in this Master’s Degree Course – “Advanced Financial Accounting”, “Corporate Accounting” and “Advanced Fiscal Management”, will provide graduates in Management from this school with the training deemed necessary for access to the profession.
Successfully completing the internship in the second year of the course, in the area of accounting, complies with the internship requirement provided for in Art. 2(c) of the Professional Registration, Internship and Exam Regulations of the Association of Chartered Accountants (OCC).
For the professionals who are already Chartered Accountants, successfully completing the Master’s Degree course is equal to 30 training credits under the terms of Art. 17(b) of the OCC’s Continuous Training Regulations.
Career progression
This course is recognised by the DGAE | Directorate General for School Administration for career progression for teaching staff.
Education level: Primary, Middle and Secondary School
Recruitment group: 430
Degree
Duration
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Course comisssion
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Access conditions
Entry Requirements
The following may apply for access to the study cycle leading to a master’s degree, subject to the quantitative restrictions defined:
- Holders of a 180 ECTS bachelor’s degree or the legal equivalent.
- Holders of a foreign higher education degree granted following a first study cycle organised in accordance with the principles of the Bologna Process by a State that is a signatory to this process.
- Holders of a foreign higher education degree recognised by the Scientific and Technical Council as meeting the aims of the bachelor’s degree.
- Holders of a two-stage bachelor’s degree or a 300 ECTS bachelor’s degree or the legal equivalent.
- Holders of academic, scientific or professional qualifications that are recognised as attesting to their ability to take on this study cycle by the Scientific and Educational Committee.
The recognition referred to in paragraphs (b) and (e) above is only for the purpose of access to these study cycles leading to a master’s degree and does not grant the holder any equivalence to a bachelor’s degree or recognition of this degree.
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Goals
Aims
The Master’s Degree in Accounting and Finance is aimed at responding to the advanced training needs of professionals seeking to broaden and update their technical and scientific expertise in the area of Accounting and Finance.
The aims of the course are:
- To provide professionals with in-depth knowledge of Accounting and Finance that will allow them to improve their performance and develop their professional careers.
- To provide complementary, specialised training to recent graduates that will allow them to deal with complex and demanding situations in the reality of accounting and corporate finance.
- To develop in-depth knowledge of the Accounting Standardisation System and its implications for separate and consolidated financial statements.
- To provide new skills in the finance area that will allow them to assess and manage the complex situations faced by companies in the current economic and financial climate.
- To provide advanced, up-to-date knowledge of the methods, techniques and management tools used to obtain more precise information on the cost structure and contribute to more efficient business management.
- To update and broaden fiscal expertise though a comprehensive approach to the rules on income tax, value added tax, property, fiscal planning and fiscal benefits.
- To develop practical skills from the knowledge gained, whether through a case study or through a professional internship, as well as methodological skills in scientific research in Accounting and Finance.
Graduate profile
- Professionals in the areas of management, accounting and finance, with advanced training needs in accounting and finance.
- Recent graduates in the area of management or a similar area that are seeking specialised training that will give them added skills for joining the labour market.
The Master’s Degree in Accounting and Finance is aimed at responding to the advanced training needs of professionals seeking to broaden and refresh their technical and scientific expertise in the area of Accounting and Finance.
In present-day organisations, professionals in the area of Management are asked to develop useful information for decision-making and monitoring processes. These professionals thus see themselves faced with the need to plan and implement solutions in accounting, finance and fiscal areas and to analyse and propose solutions for problems in their professional area. Their activity requires increasingly more specialised skills that will set them apart.
Study Plan
| Curricular Unit | Area | Type | Contact hours | ECTS | PUC |
|---|---|---|---|---|---|
| Avaliação de Empresas e de Negócios | EFC | S1 | TP:36.00 | S:3.00 | 6.00 | |
| Complementos de Finanças Empresariais | EFC | S1 | TP:36.00 | S:3.00 | 6.00 | |
| Contabilidade e Relato Financeiro | EFC | S1 | TP:36.00 | S:3.00 | 6.00 | |
| Mercados e Instrumentos Financeiros | EFC | S1 | TP:36.00 | S:3.00 | 6.00 | |
| Novas Tendências de Contabilidade de Gestão | EFC | S1 | TP:36.00 | S:3.00 | 6.00 | |
| Contabilidade de Grupos Económicos | EFC | S2 | TP:36.00 | S:3.00 | 6.00 | |
| Finanças Sustentáveis e Relato da Sustentabilidade | EFC | S2 | TP:36.00 | S:3.00 | 6.00 | |
| Metodologias de Investigação em Contabilidade e Finanças | EFC | S2 | TP:36.00 | S:3.00 | 6.00 | |
| Tópicos Avançados de Fiscalidade | EFC | S2 | TP:36.00 | S:3.00 | 6.00 | |
| Análise e Gestão de Risco (opcional) | EFC | S2 | TP:36.00 | S:3.00 | 6.00 | |
| Auditoria Financeira (opcional) | EFC | S2 | TP:36.00 | S:3.00 | 6.00 | |
| Complementos Contabilidade e Finanças Públicas (opcional) | EFC | S2 | TP:36.00 | S:3.00 | 6.00 | |
| Finanças Comportamentais (opcional) | EFC | S2 | TP:36.00 | S:3.00 | 6.00 | |
| Finanças Internacionais (opcional) | EFC | S2 | TP:36.00 | S:3.00 | 6.00 | |
| Unidade Curricular Livre (opcional) | EFC | S2 | O:39.00 | 6.00 |
| Curricular Unit | Area | Type | Contact hours | ECTS | PUC |
|---|---|---|---|---|---|
| Estágio com relatório (opcional) | EFC | A | OT:90.00 | 60.00 | |
| Dissertação de natureza científica (opcional) | EFC | A | OT:90.00 | 60.00 | |
| Trabalho de Projeto (opcional) | EFC | A | OT:90.00 | 60.00 |
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Employability
More information at infocursos.mec.pt.
Other information
Course distinctions
Course Awards
Qualifying Work Experience:
As the curricular internship to be done in the second year is recognised by the Association of Chartered Accountants under the terms of Art. 30 of the Professional Registration, Internship and Exam Regulations, the professional internship required by these regulations is therefore waived.
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Com Acreditação em 2018, por 6 anos | Número máximo de admissões: 90
Registo inicial: R/A-Ef 3265/2011 de 18-03-2011
Acreditação A3es: https://www.a3es.pt/pt/resultados-acreditacao/contabilidade-e-financas-17