FINANCIAL-ACCOUNTING MANAGEMENT OF EDUCATIONAL INSTITUTIONS

Course Code: ME2402 • Study year: II • Academic Year: 2024-2025
Domain: Accounting • Field of study: Accounting and Management Information Systems
Type of course: Compulsory
Language of instruction: English
Erasmus Language of instruction: English
Name of lecturer: Iuliana Cenar
Seminar tutor: Iuliana Cenar
Form of education Full-time
Form of instruction: Class
Number of teaching hours per semester: 42
Number of teaching hours per week: 3
Semester: Summer
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 6

Course 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 Entry Requirements:

N/A

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

Teaching methods:

Lecture, conversation, exemplification.

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

Learning outcomes verification and assessment criteria:

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

Recommended reading:

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