Course 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 Entry Requirements:

N/A

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

Teaching methods:

Lecture, conversation, exemplification.

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;

Learning outcomes verification and assessment criteria:

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

Recommended reading:

Cenar I, Fundamentals of Accounting, Didactica, Alba Iulia, 2009, 1-157.
Cenar I.,, The reflection of the duality in the public accounting of the budgetary incomes and expenses, Analele Universitatii din Oradea , TOM XVIII, vol III – Finances, banks and accountancy, Oradea, 2008, 1118-1122.
Cenar I.,, Incomes and expenses – define elements of the budgetary accounting of public institutions accounting, http://oeconomica.uab.ro/upload/lucrari/1020081/16.pdf, Alba Iulia, 2008, 177-183.