Disciplines

EAC0106 - Introduction to Accounting

Goals:

Class Credits: 8

Work Credits: 0

Program:

EAC0110 - Accountancy and Balance Analysis

Goals:

Class Credits: 4

Work Credits: 0

Program:

EAC0111 - Foundations of Accountancy

Goals:

Class Credits: 4

Work Credits: 0

Program:

EAC0112 - Introduction to Actuarial Science

Goals:

Class Credits: 2

Work Credits: 0

Program:

EAC0113 - Insurance Accounting

Goals:

Class Credits: 4

Work Credits: 0

Program:

EAC0202 - Financial Statements Analysis

Goals:

Class Credits: 2

Work Credits: 0

Program:

EAC0205 - Cost for Decision and Control

Goals:

Class Credits: 4

Work Credits: 0

Program:

EAC0206 - Cost Accounting

Goals:

Class Credits: 4

Work Credits: 0

Program:

EAC0217 - Financial Mathematics

Goals:

Class Credits: 4

Work Credits: 0

Program:

EAC0218 - Financial Mathematics

Goals:

Class Credits: 4

Work Credits: 0

Program:

EAC0220 - Social Security

Goals:

Class Credits: 4

Work Credits: 0

Program:

EAC0224 - Business environment in Brazil and global talent development

Goals:
The content to be discussed in this course aims at providing conditions for a better comprehension of main aspects related to business and organizations in a true global world, especially focusing on characteristics of Brazil and other economies. Not only aspects related to the markets (macro), but also aspects related to many elements in organizations (micro), with special focus on people and management, are all explored in this course.
The ultimate goal is for students to experience a proper educational environment to support building critical opinion and technical tools for a more effective and efficient presence in a global business environment.
By successfully concluding the program, students will be able to analyze aspects of talent development focusing on a global market and the Brazilian business environment, illustrate Brazilian socioeconomic and cultural aspects and discuss the influence of Brazilian characteristics on the performance of individuals and organizations.
It is anticipated an in-depth conceptual review, followed by weekly discussions about the course topics. Specific readings will assist students in constructing the main concepts and the discussions, with real world examples, will offer proper environment to reflect on the subjects.

Class Credits: 2

Work Credits: 0

Program:
1. Brazilian socioeconomic and cultural context
-History, evolution and potential
-Geopolitical aspects
-Language and uses
-Typical behaviors

2. Brazilian business environment
-Characteristics, perspectives and trends for the business area in Brazil
-Organizational culture in Brazil

3. Legal and formal aspects impacting organizations and business
-Characteristics and frame of reference

4. Global economy and markets
-History and perspectives (BRICs, G7, G20)
-Indicators
-Regional markets

5. Agricultural, Manufacturing and Service industries
-Antecedents and context

6. Inflation, interest and exchange rates
-Past, present and future

7. Planning and control in organizations.
-Brazilian cases and global context

8. People management and talent development.
-Brazilian cases and global context

EAC0225 - Accounting Measurement and Disclosure

Goals:
Introduction to measurement and reporting of organizational performance for strategic and operational purposes with a focus on a variety of financial and non-financial performance measures suitable for both internal and external decision-making. Projects, together with a series of practical workshops, facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes.
The course is intended to develop a foundation for thinking about measurement so that students can not only learn the nuts and bolts of accounting, but also build an intuition for measurement that allows students to evaluate current measures and develop measures that are both relevant and reliable to decision makers.

Class Credits: 2

Work Credits: 2

Program:
1.4 Characteristics of accounting measures
1.5 Financial statements
1.6 Accruals/Estimation

2. Measuring Performance
2.1 Performance measurement
2.2 Balanced scorecards
2.3 Revenue recognition LT contracts
2.4 Fair value measurement
2.5 Accounts receivable and doubtful accounts
2.6 Trade notes receivable

3. Measuring Position
3.1 Manufacturing inventories
3.2 Retail inventories and cost flow assumptions
3.3 Long-lived assets: Acquisition
3.4 Recognition of intangibles
3.5 Depreciation, amortization and impairment
3.6 Statement of Cash Flows

EAC0226 - Decision Making for Accountancy

Goals:
Decision making implications of information provided to organization managers and to external stakeholders such as investors, creditors, customers, and regulators. Concepts from economics, statistics, and psychology emphasize the use of quantitative techniques to comprehend uncertainty and risk. Projects, together with a series of practical workshops, facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes.

Class Credits: 2

Work Credits: 2

Program:
1. Organizational Control, Coordination, and Management
Predicting behavior
Nature of agency problems
Understanding corporate structure and culture
Demand for corporate governance
Budgeting

2. Decision Making for Control and Evaluation
Introduction to cost accounting and cost-volume-profit (CVP) analysis
Absorption versus variable costs; activity-based costing (ABC)
Cost allocation and agency implications
Information relevance
Constraints
Analyzing cost behavior and information relevance
Responsibility accounting and transfer pricing
Variance analysis

3. Decision Making Under Uncertainty
Introduction to risk and uncertainty
Applications of regression analysis
Decision trees and the value of information

EAC0227 - Accounting Institutions and Regulation

Goals:
The objectives of this course are to help you grasp the fundamental principles of financial reporting and acquire the skills of applying these principles to solve real-world financial reporting problems. Our central topics are the measurement and reporting of a firm’s investing and financing activities. We will study the existing standards, evaluate the resulting disclosures and explore the challenges faced in those reporting areas. We will also discuss the influencing factors of financial reporting quality, including legislation, standard setting, and internal and external monitors.

Note: Part of the contents of this course are continuing from the EAC0225 (Accounting Measurement and Disclosure) course. Therefore, it is recommended that the student before enrolling, consider whether is fits to follow the course.

Class Credits: 2

Work Credits: 2

Program:
1. Accounting Regulation and Codification
1.1 Accounting Convergence
1.2 IFRS Foundation
1.3 Comitê de Pronunciamentos Contábeis

2. Conceptual Framework
2.1 Objectives of Financial Reporting
2.2 Qualitative Characteristics of Financial Information
2.3 Elements of Financial Statement
2.4 Recognition x Measurement

3. Fair Value Measurements
3.1 Fair Value Definition
3.2 Important Concepts regarding Measurement
3.3 Fair Value Hierarchy
3.4 Measurement Techniques
3.5 Requirements for Presentation and Disclosure

4. Financial Instruments
4.1 Financial Assets
4.2 Classification of Financial Assets
4.3 Amortized Cost Measurement
4.4 Fair Value Measurement
4.5 Recognition and Measurement Criteria
4.6 Disclosure in Footnotes

5. Debt x Equity
5.1 Definition of Liability
5.2 Definition of Equity
5.3 Hybrid Financial Instruments
5.4 Classification and Impact in the Balance Sheet
5.5 Disclosure Requirements

6. Earnings per Share
6.1 Basic Earnings per Share
6.2 Diluted Earnings per Share
6.3 Presentation Criteria
6.4 Disclosure Requirements

7. Leasing
7.1 Leasing Classification
7.2 Operational Leases
7.3 Financial Leases
7.4 Measurement Criteria
7.5 Disclosure in Footnotes