GOVERNMENTAL ACCOUNTING

Overview

Lecturer

Iuliana Cenar

Seminar tutor

Iuliana Cenar

Type of course

Compulsory

Language of instruction

Romanian

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.

Entry requirements

-

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 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;

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.

Assessment

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

Overview

Aims

Course contents

Learning outcomes

Assessment

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