Course ME2402 · Year II · Summer 2025-2026

FINANCIAL-ACCOUNTING MANAGEMENT OF EDUCATIONAL INSTITUTIONS

Compulsory course in Accounting and Management Information Systems, taught by Iuliana Cenar.

This course page is from 2025-2026 and is archived.
See this course for the current academic year

Overview

Lecturer
Iuliana Cenar
Seminar tutor
Iuliana Cenar
Type of course
Compulsory
Language of instruction
English
Erasmus language
English
Domain
Accounting
Field of study
Accounting and Management Information Systems
Form of education
Full-time
Form of instruction
Class
Credit awarded by
Grade
Teaching methods
Lecture, conversation, exemplification.

Aims

- Training and development of the capacity to use the specific tools of financial accounting management in educational institutions

- Acquiring the skills necessary to analyse and interpret accounting information provided by financial reporting in managerial decision making.

- Transmission of the theoretical and methodological basis of the management in educational institutions

Course contents

Organizarea și funcționarea instituțiilor de învățământ și de învățământ

Planificare financiară la nivelul instituțiilor de învățământ

Organizarea si conducerea activitatii financiar-contabile in institutiile de invatamant

Contabilitatea tranzacțiilor și evenimentelor pentru instituțiile de învățământ

Situațiile financiare ale instituțiilor de învățământ

Learning outcomes

- Analiza si interpretarea informatiilor contabile in raport cu realitatile si tendintele din contabilitatea institutiilor de invatamant

- Organizarea si exercitarea sarcinilor specifice institutiilor de invatamant

- Capacitatea de a utiliza eficient resursele si tehnicile de invatare pentru propria dezvoltare

Assessment

Written exam – 75%; verification during semester – 25%.

Recommended reading

Social Accounting Aspects in the Preuniversity Level. Reimbursement of Students
Cenar I
Annals of the „Constantin Brancusi” University,http://www.utgjiu.ro/revista/?page=curent&nr=2016-06, Targu Jiu, 2016 · 82-95
onsiderations Regarding Students’ Social Protection
Cenar I.,
http://stec.univ-ovidius.ro/html/anale/RO/2016/ANALE%20vol%2016_issue_2_site.pdf, Constanta, 2016 · 439-444
Educational Quality Management
Dragolea L.,Diaconescu D.A.
Polish Association of Information Society, Gliwice, 2012 · 1-235
Management and Cost Accounting
Drury C.
South - Western College Publishing, London, 2008 · 5-137