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Accounting Sciences

Level: Undergraduate
Degree: Bachelor’s of Accounting

 

Coordination

Executive Coordinator:

¬ Prof. Arilda Teixeira

PhD in Economics from the Federal University of Rio de Janeiro (UFRJ)

 

Academic Coordinator:

¬ Prof. Valcemiro Nossa

PhD in Controllership and Accounting from the University of São Paulo (USP)

 

 

Other Undergraduate Programs Courses



 

FUCAPE is recognized by the Brazilian Ministry of Education by means of Edict 2,765 of September 6, 2004, thus being accredited to offer courses.

 

Below are the edicts establishing the accreditation and the reaccreditation by the Ministry of Education (MEC).

 

¬ MEC Accreditation Edict - www.fucape.br/downloads/Portaria%20de%20Credenciamento.pdf

¬ MEC Reaccreditation Edict - www.fucape.br/downloads/Portaria%20de%20Recredenciamento%20MEC.pdf

 

¬ Recognition from MEC - Global Accounting - www.fucape.br/downloads/Portaria%20de%20Reconhecimento%20Contador%20Global%202012.pdf

 

Higher education in Brazil, especially in the business area (business administration, accounting, and economics) has been the target of growing criticism concerning its actual effectiveness, particularly with respect to the gap between theory and practice.

 

Realizing the problem, FUCAPE Business School decided to create the Undergraduate Program in Accounting, in harmony with the guidelines of the Global Accounting Curriculum developed by the UN, in order to fill the gap in the teaching of accounting.

 

FUCAPE’s educational policy is as follows:

  • Faculty composed mainly of professors with PhD degrees directly dedicated to teaching and research activities;
  • Focus on research that looks for effective solutions to issues experienced by companies;
  • Agreements with several large and medium-sized companies;
  • Professors and course coordinators available to students for out-of-class assistance;
  • Inclusion of scientific papers written by faculty and students in the annals of major events and national and international journals;
  • Library with a collection rigorously updated, and with access to databases such as JSTORr, EBSCO and “Portal Periódicos”;
  • Interdisciplinary integration among undergraduate programs
  • Interface between Accounting and other business-related programs: Business Administration and Economics.

Based on the “Global Accounting Curriculum” developed by the UN, FUCAPE innovates in the teaching of accounting in Brazil.

 

In 2005 FUCAPE implemented a unique course in Brazil, based on the Global Accounting Curriculum developed by the UN. It is the first institution in the country to implement this curriculum, which leads to a bachelor’s degree in accounting with innovative features. The goal is to qualify professionals to be more than accountants, developing international information executives.

 

This curriculum was first created by the UN. In 2003 it developed a revised version that could be used as a model by countries, so that each country could adapt it to its reality. FUCAPE professors Aridelmo Teixeira, Valcemiro Nossa, and Nelson Carvalho attended meetings at the UN to discuss the curriculum.

 

From a survey carried out by the institution with 134 medium and large-sized companies, a profile of the desired professional was outlined, and a curriculum suitable to the needs of companies based in Brazil was designed while keeping focus on the Global Accounting concept.

 

According to the 2003 Global Accounting Model Curriculum proposed by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), an agency related to the UNCTAD (United Nations Conference on Business and Development), "Accountants must be able to apply the theoretical knowledge in practical, real-life situations by obtaining, analyzing, interpreting, synthesizing, evaluating and communicating information."

 

The core idea is the proposed convergence of accounting standards, which is a global trend in the field of accounting. This convergence process is important both for professionals, as it will facilitate their work, and companies, since their costs will be reduced.

 

This new curriculum comprises all traditional accounting subjects plus comprehensive content from economics, international relations, business administration, marketing, and psychology. This allows professionals in the field to have a new type of qualification, placing them in a new position: international information executives.

 

According to the UN’s proposal, an institution that wishes to implement the Global Accounting Curriculum should have a suitable structure. FUCAPE perfectly fits the model of an institution ready to implement this curriculum, by virtue of its talented faculty and outstanding infrastructure.

 

Today, our faculty is fully composed of professors who hold PhD degrees with experience in nationally and internationally renowned institutions, such as the University of São Paulo (USP), the University of Manchester, London School of Economics, University of Minnesota, University of Illinois, among others.

 

We have combined our experience as professors, as members of international bodies, and, above all, as researchers in order to provide the best undergraduate training.

 

These are the major distinguishing features of FUCAPE, and students who choose this institution will soon realize their competitive edge in the job market. Chances are greater for those who apply for the Global Accounting program, due to the extended and interdisciplinary knowledge they will acquire, as our students are introduced to complex contents in business (e.g., business administration, accounting and economics), law, psychology, international relations and languages, among others. Such training will make your education one of the most complete and comprehensive in Brazil.

 

Discover the difference of being in touch with the world’s most advanced thoughts in accounting since the undergraduate years, both through our faculty and our library, which has a collection rigorously updated, in addition to subscriptions to international databases such as JSTOR (currently only 11 Brazilian institutions have access to it).

 

And if technology and comfort are paramount, we also offer them to you. All classrooms are equipped with air conditioners and multimedia projectors. Our computer labs have state-of-the-art hardware, as well as an extensive library.

 

Do you want to learn more about the Global Accounting Curriculum? Call us and schedule a visit (+55 27 4009-4444); our coordinators will be delighted to talk to you.

 

Term 1
NUC - Institutions of Law 27 h
NUC - Macroeconomics and Social Accounting I 54 h
NUC - Financial Mathematics 27 h
NUC - Applied Quantitative Methods I 54 h
NUC - Microeconomics I 54 h
NUC - Business Administration Theory 54 h
NUC - Accounting Theory 54 h
Term 2
NUC - Business Accounting 54 h
NUC - Statistics I 54 h
NUC - Macroeconomics II 54 h
NUC - Applied Quantitative Methods II 81 h
NUC - Microeconomics II 54 h
NUC - Organizational Theory 54 h

 

Term 3

NUC - Cost Accounting 54 h
NUC - Business Economics 54 h
NUC - Statistics II 54 h
NUC - Finance I 54 h
NUC - Marketing 54 h
NUC - Optimization Methods 81 h

 

Term 4

NUC - Financial Statement Analysis 54 h
NUC - Organizational Behavior 54 h
NUC - Managerial Control 54 h
NUC - Tax and Business Law 54 h
NUC - Econometrics 54 h
NUC - Finance II 54 h

 

Term 5

CG - Corporate Accounting 60 h
CG - Strategic Cost Management 60 h
CG - Tax Planning 60 h
NUC - Finance III - Portfolio Management 60 h
NUC - Labor and Social Security Legislation 60 h

 

Term 6

CG - Accounting Applied to the Public Sector 60 h
CG - Advanced Accounting 60 h
CG - Planning and Budget 60 h
CG - Information Technology 60 h
NUC - Finance IV - Derivatives 60 h

 

Term 7

CG - Auditing 60 h
CG - Project Development and Analysis 60 h
CG - Elective Subject I 27 h
CG - Elective Subject II 27 h
CG - Final Paper I 60 h

 

Term 8

CG - Elective Subject III 60 h
CG - Elective Subject IV 60 h
CG - Elective Subject V 60 h
CG - Final Paper II 210 h

 

Elective Subjects

  • Production Management and Materials Management I
  • Production Management and Materials Management II
  • People Management
  • Analysis and Valuation of Enterprises
  • Contemporary Topics in People Management
  • International Trade
  • Economic Growth and Development
  • Econometrics II
  • Contemporary Brazilian Economics
  • Contemporary Latin American Economics
  • International Economics
  • Monetary Economics
  • Entrepreneurship
  • Strategy
  • Public Sector Economics
  • Economic Growth of Brazil
  • Classical Foundations of Social Sciences
  • Marketing Management
  • History of Economic Thought
  • General Economic History
  • Leadership and Organizational Behavior
  • Brazilian Sign Language - LIBRAS
  • Logistics
  • Consumer Behavior and Organizational Marketing
  • Strategic Marketing Management
  • Business Strategy
  • Research Techniques in Economics
  • Game Theory

 

Term 1

 

Term 2

Accounting Theory

54 h

Business Accounting

54 h

Macroeconomics and Social Accounting I

54 h

Macroeconomics II

54 h

Business Administration Theory

54 h

Applied Quantitative Methods II

81 h

Microeconomics I

54 h

Organizational Theory

54 h

Applied Quantitative Methods I

54 h

Statistics I

54 h

Financial Mathematics

27 h

Microeconomics II

54 h

Institutions of Law

27 h

 

 

 

 

 

 

Term class hours

324 h

Term class hours

351h

 

 

Term 3

 

 

Term 4

Cost Accounting

54 h

Analysis of Financial Statements

54 h

Marketing

54 h

Managerial Control

54 h

Business Economics

54 h

Finance II

54 h

Optimization Methods

81 h

Econometrics

54 h

Finance I

54 h

Organizational Behavior

54 h

Statistics II

54 h

Tax and Business Law

54 h

 

 

 

 

Term class hours

351 h

Term class hours

324 h

 

Term 5

 

 

 

Term 6

 

Labor and Social Security Legislation

60 h

Accounting Applied to the Public Sector

60 h

Tax Planning

60 h

Planning and Budget

60 h

Finance III - Portfolio Management

60 h

Information Technology

60 h

Strategic Cost Management

60 h

Finance IV - Derivatives

60 h

Corporate Accounting

60 h

Advanced Accounting

60 h

 

 

 

 

Term class hours

300 h

Term class hours

300 h

 

 

Term 7

 

 

Term 8

Project Development and Analysis

60 h

Elective Subject III

60 h

Auditing I

60 h

Elective Subject IV

60 h

Elective Subject I

60 h

Elective Subject V

60 h

Elective Subject II

60 h

Final Paper II

210 h

Final Paper I

60 h

 

 

 

 

 

 

Term class hours

300 h

Term class hours

390 h

 

Structured class hours

2640

h

 

Mandatory hours of extracurricular activities

160

h

 

Mandatory class hours of supervised internship

300

h

 

 

 

 

 

Course hours

3100

h

 

 

 

 

 

Subjects with 27 hours = 8 lessons of 3.38 hours each

 

 

Subjects with 54 hours = 16 lessons of 3.38 hours each

 

 

Subjects with 60 hours = 18 lessons of 3.38 hours each

 

 

Subjects with 81 hours = 24 lessons of 3.38 hours each

 

 

Activities related to daily academic life, such as seminars, lectures, technical visits, participation in study groups, attendance at conferences, among others.

 

In addition to the curricular class hours, business administration students must complete 165 hours of extracurricular activities during their period at the university.

 

By determination of the curricular guidelines established by the MEC, such activities cannot involve only one type of activity. At FUCAPE they are divided into groups as follows:

GROUP I – Research Activities

- Study groups;

- Scientific research;

- Publication of articles in refereed journals;

- Publication of articles in other journals;

- Awards in academic competitions - final papers, scientific works among others recommended by the research coordinators.

 

GROUP II – Extension Activities

- Conferences, seminars, symposia and similar activities;

- Lectures and meetings;

- Courses;

- Extracurricular internships in institutions accredited with FUCAPE;

- Extracurricular internships in institutions not accredited with FUCAPE;

- Extension programs;

- Presentation of papers at conferences, seminars, and others.

 

GROUP III – Teaching Activities

- Separate subjects from other programs;

- Tutoring.

 

GROUP IV – Student Representation Activities

- Management and representation of student entities;

- Representation in institutions affiliated with the IES.

- Class leader.

 

GROUP V – Performance of Activities

- Activities developed in the institution of origin.

 

 

The FUCAPE regulations for extracurricular activities set forth the standards for the development and recording of activities carried out by students.

 

¬ Regulations on Extracurricular Activities - www.fucape.br/downloads/Regul_Ativ_Comp_Obrig_30_09_2010.pdf

 

¬ Form - Extracurricular Activities Report - Lectures, Seminars, and Courses - www.fucape.br/downloads/RELATORIO_ATIVIDADES_COMPLEMENTARES.pdf

 

¬ Form - Extracurricular Activities Report - Internship - www.fucape.br/downloads/RELATORIO_ATIVIDADES_COMPLEMENTARES_ESTAGIO.pdf

The Final paper is a written dissertation about any field of knowledge directly or indirectly related to the subjects of the program. It is a requirement to obtain the Bachelor of Business Administration degree. It must clearly express the student’s capacity to analyze and use technical and/or scientific concepts.

For information about the admission process, send a query to cursos@fucape.br or call +55 (27) 4009-4425.

Five full-tuition scholarships and five undergraduate research scholarships will be granted to the five top-ranked students in the admission exams, regardless of the program chosen. Applicants who score 75% or more in the admission exams (multiple choice + essay exams) are eligible for scholarships. The full regulations of the FUCAPE Program for Research Incentive are found in the Applicant Handbook, which is an integral part of this announcement.

 

Internship:

The Supervised Internship is a report written by the student under the supervision of a faculty member. This report describes the professional experience of the student in an analytical and reflective approach based on theoretical knowledge acquired throughout the course. The report should contextualize the organizational environment within a theoretical framework, allowing the construction of a technical analysis based on empirical evidence.

 

The Supervised Internship covers 300 hours and should start from the fifth term.

 

- Regulations on Supervised Internship - www.fucape.br/downloads/Regulamento_Est_Sup_30_09_2010.pdf

 

Project Internship Program

 

In this program, a professor (or a group of professors) prepares a strategy to implement a project for a company.

 

The FUCAPE student will take part in this implementation by performing tasks assigned by professors, in mutual agreement with company managers. The purpose is to allow the student to experience the daily life in business management.

 

Students will be assigned specific tasks and they must indicate their decisions and the justifications for them. At the end of the implementation of the project in the company, a seminar is held to assess team performance and to make projections of future results.

 

Competency Mapping:

 

A report with the student’s profile, indicating professional potentials based on the student’s personal characteristics.