Course aims:

Transmission of the theoretical and methodological basis of the management grafted by the public assets;
Accomplishing the practical skills and work skills in order to use the appropriate, systematic accounting instruments accounting for the public institutions.
To develop the professional ration in governmental accounting
Knowledge and analysis of financial statements specific to public institutions
Transferring the foundations regarding the internationalization of accounting in the public sector

Course Entry Requirements:

-

Course contents:

1. General coordinates regarding the public institutions and their accounting; 2. The accounting of transactions and events for public institutions; 3. The financial statements of public institutions; 4. International aspects of the accounting in the public sector;

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. • Drawing up professional projects using several methods and instruments acknowledged in the field.

Learning outcomes verification and assessment criteria:

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

Recommended reading:

Cenar I., Fundamentals of Accounting, Didactica Series, Alba Iulia, 2009, all.
Cenar I., Call for professional judgment. policy and accounting Estimates Changes Within Public Institutions,, http://oeconomica.uab.ro/upload/lucrari/1420122/04.pdf, Annales Universitatis Apulensis, Series Oeconomica, nr.14, vol. 2, Alba Iulia, 2012, 348-356.
Cenar I., Vitan D., Viewpoints on the accounting convergence in the public sector, http://www.analefseauem.ro/upload/archive/2010/Volume_2010.pdf, Annals of Eftimie Murgu University Reşita, Fascicle II, Economic Studies, Resita, 2010, 29-36.
IFAC, IPSAS - International Public Sector Accounting Standard, New Yorkhttps://www.ifac.org/system/files/publications/files/ipsas, New York, 2005 -, 1118- 1122.
Cenar I., Accounting policies and treatments of contingent assets and liabilities in public institutions, www.oeconomica.uab.ro/upload/lucrari/.../05.p, Annales Universitatis Apulensis, Series Oeconomica, Finanţe-Contabilitate, Alba Iulia, 2011, 231–240.