Econ.ubbcluj.ro



DETAILED SYLLABUS ControllingAcademicYear: 2020-20211. Information about the program 1.1 Institution of higher educationBabe?-Bolyai University in Cluj-Napoca1.2 FacultyFaculty of Economics and Business Administration1.3 Department Accounting and audit 1.4 Field of study Finance 1.5 Study cycle Bachelor1.6 Specialization/Program of study Finance and Banking 2. Information about the discipline 2.1 Discipline title ControllingDiscipline code ELE00452.2 Course activities professor Associate professor Bonaci Carmen Giorgiana, PhD(carmen.bonaci@econ.ubbcluj.ro)2.3 Seminar activities professorAssociate professor Bonaci Carmen Giorgiana, P (carmen.bonaci@econ.ubbcluj.ro)2.4 Year of study III2.5 Semester V2.6 Type of assessment CON2.7 Discipline regime Optional3. Total time estimated (hours per semester of teaching)3.1 Number of hours per week 3From which: 3.2 course23.3 seminar/laboratory13.4 Total hours of curriculum 42From which: 3.5 course 283.6 seminar/laboratory14Time distribution Hours Study based on textbook, course support, references and notes 26Additional documentation in the library, through specialized databases and on the field.17Preparing seminars/laboratories, essays, portfolios and reports.9Tutoring 4Examinations 2Others activities................................... 3.7 Total hours for individual study 583.8 Total hours per semester1003.9 Number of credits44. Preconditions (if necessary)4.1 Of curriculum Not the case4.2 Of skills Knowing and applying (at a basic level) cost calculation methods and cost classification 5. Conditions (if necessary)5.1. For conducting the course While attending classes students will have their phones on silent mode or switched off.During classes, students will respond to the professor’s requests of actively participating at debates and answer questions related to the taught topic.Participating at courses is recommended to all students.5.2. For conducting the seminar/laboratory Participating at seminars is recommended to all students.At the beginning of each seminar students will be asked to present homework that was assigned during previous seminars. During classes students are encouraged to solve case studies and to answer questions related to the taught topic.6. Acquired specific skillsProfessional skills Bookkeeping for economic entities, public institutions and other not for profit institutions Applying techniques and procedures particular to financial accounting and controllingFilling in financial statements, synthesis documents, reporting towards different institutions, as well as performing economic analysis, synthesis, forecasts and assessmentsParticipating in the development and implementation of financial accounting softwareAssisting the management’s decision making process7. Course objectives (arising from the acquired specific competence grid) 7.1 Discipline’s general objectiveDeveloping and deepening the abilities that an accountant requires in order to perform controlling tasks.7.2 Specific objectives Approaching controlling specific concepts, principles, procedures and rules by ensuring the explaining and analysis of its fundamental principles;Forming the necessary abilities in order to perform controlling within economic entities;Grounding students’ scientific knowledge towards the development of sound authentic professional judgment;Developing the habit of objective assessment and self-assessment by using proper methods;Developing students’ ability to comprehend the complexity of controlling activities;Stimulating students’ individual study;8. Contents 8.1 Course Teaching methods ObservationsCosting systems Enhanced lecture, debate1 lectureAdvanced costing methodsEnhanced lecture, debate3 lecturesDecision makingEnhanced lecture, debate2 lecturesStandard costing and variance analysisEnhanced lecture, debate4 lecturesPerformance management systems, measurements and controlEnhanced lecture, debate4 lecturesReferences: Hilton R.W., Managerial Accounting – creating value in a dynamic business environment, McGraw- Hill, 8th Edition, 2009Horngren C.T., Sundem G.L., Stratton W.O., Burgstahler D., Schatzberg J., Introduction to Management Accounting, 15 th Edition, Prentice Hall, 2011Merchant K., Van der Stede W., Management Control Systems: Performance Measurement, Evaluation and Incentives, Prentice Hall, 2003Mu?iu A., Control de gestiune, Editura Risoprint, 2010 – suport de curs Horngreen, C. T, Dakar, S.M., Foster G., Contabilitatea costurilor, o abordare managerial? – Ed. Arc, Chi?in?u, 2006Horvath&Partners, Controlling, editia a II-a, Ed. C.H. Beck, Bucuresti, 2009*** ACCA Paper F5 Performance management, Essential Text, Kaplan Publishing UK, 20098. 2 Seminar/laboratory Teaching methods ObservationsAdvanced costing methods Debate, exercises and problem discussing based on case studies.1 seminarDecision making techniquesDebate, exercises and problem discussing based on case studies.3 seminars BudgetingDebate, exercises and problem discussing based on case studies.2 seminarsStandard costing and variance analysisDebate, exercises and problem discussing based on case studies.4 seminarsPerformance management systems, measurements and controlDebate, exercises and problem discussing based on case studies.3 seminarsRecapitulation of knowledge gathered during the semesterDebate, exercises and problem discussing based on case studies.1 seminarReferences: Hilton R.W., Managerial Accounting – creating value in a dynamic business environment, McGraw- Hill, 8th Edition, 2009Horngren C.T., Sundem G.L., Stratton W.O., Burgstahler D., Schatzberg J., Introduction to Management Accounting, 15 th Edition, Prentice Hall, 2011Merchant K., Van der Stede W., Management Control Systems: Performance Measurement, Evaluation and Incentives, Prentice Hall, 2003Mu?iu A., Control de gestiune, Editura Risoprint, 2010 – suport de curs Horngreen, C. T, Dakar, S.M., Foster G., Contabilitatea costurilor, o abordare managerial? – Ed. Arc, Chi?in?u, 2006Horvath&Partners, Controlling, editia a II-a, Ed. C.H. Beck, Bucuresti, 2009*** ACCA Paper F5 Performance management, Essential Text, Kaplan Publishing UK, 20099. Corroboration / validation of the discipline content according to the expectations coming from representatives of the epistemic community, of the professional associations and of the representative employers in the program’s field.In order to establish the formative contents for this class we considered the educational standards particular to the field of accounting being issued by the IASB, the ACCA syllabus, as well as the requirements of national professional bodies (CECCAR) regarding the access to the profession of certified accountant. The conclusions being reached through debates with representatives of the business environment, as potential employers in the region where our graduates come from, were also taken into consideration. 10. Evaluation (assessment)Type of activity 10.1 Evaluation criteria 10.2 Assessment methods10.3 Percentage in the final grade 10.4 CourseThe ability to apply concepts, techniques and methods that were covered during the semesterThe ability to analyze companies’ financial statements and other reporting documents and ground decisionsThe ability to argue for the decision being madeA final written exam in the exam session.The exam consists in solving case studies and answering theoretical questions.Any attempt to fraud or found fraud during the written exam is sanctioned through failure to pass the exam and the student can be expelled.80% 10.5 Seminar/laboratory The ability to understand concepts, techniques and methods that were covered during the semesterStudents will be graded during the semester when solving exercises (at the blackboard), when engaging into discussions in a constructive manner, when offering well grounded answers as well as when turning in homework assigned during previous seminars. 20%The ability to apply concepts, techniques and methods that were covered during the semesterThe ability to argue and asses their own and others arguments10.6 Minimum standard of performance The ability to understand and apply concepts, techniques and methods that were covered for the course and seminarDate of completion Signature of the course professorSignature of the seminar professor 12.04.2020 Associate professor Carmen Bonaci Associate professor Carmen Bonaci Department’s approval date Head of Department’s Signature06.05.2020 Associate Professor Adrian Gro?anu ................
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