Contabilidade de Instituições Financeiras
Courses Licenciatura em Gestão
Cod: 61051
Department: DCSG
ECTS: 6
Scientific area: Management
Total working hours: 156
Total contact time: 15

This course aims to provide students with knowledge about the specific business context of financial institutions, specific risks and relevance in the global economic outlook and, also, a perspective on the reporting structure applicable to the banking sector and the insurance sector.

Accouting entry
Financial institutions
Financial reporting
Risk

    Acknowledge the business developed by financial institutions;
    Identify the specific business risks, and its contents;
    Understand the relevance of the banking and insurance business in the economic environment.

1. Introduction to Financial Activity
2. The Financial System and Regulators
3. Accounting Standards for Financial Institutions
4. Operations of Financial Institutions and Accounting Records
5. Financial Reporting for Financial Institutions
6. Accounting Standards for the Insurance Sector
7. Insurance and Accounting Operations
8. Risk Management
9. Financial Reporting of Insurance Entities

CAIADO, Aníbal Campos; Bancos – Normativos, contabilidade e gestão - 2ª Edição (2020), Edições Sílabo

Regulations issued by the Bank of Portugal and the Supervision Authority for Insurance and Pension Funds

Continuous assessment is privileged: 2 digital written documents (e-folios) during the semester (40%) and a final digital test, Global e-folio (e-folio G) at the end of the semester (60%). In due time, students can alternatively choose to perform one final exam (100%).