Overview
Aims
- Transmission of the theoretical and methodological basis of the management in public institutions
- Knowing the information gathering flux and processing the information in the accounting
- Using the professional judgment in analyzing and interpreting the financial accounting information
Course contents
Organization, functioning and management of public institutions
Financial planning in public institutions
Accounting information system in public institutions
Accounting policies and treatments for transactions and events
Financial and non-financial reporting at the level of public institutions
Measuring and monitoring performance in public institutions
Learning outcomes
- Knowledge and understanding of the fundamental concepts, theories, and methods in the field and specialty area; their adequate use in professional communication;
- Identifying and recording the specific transactions in the accounting of public institutions;
- Realising financial - accounting reports, the analysis of information.
- Using the professional judgment in analyzing and interpreting the accounting information;
Assessment
Written exam – 75%; verification during semester – 25%.