DETAILED SYLLABUS

Accounting for managers

1. Information about the program

1.1 Institution of higher education / Babeș-Bolyai University in Cluj-Napoca
1.2 Faculty / Faculty of Economics and Business Administration
1.3 Department / Accounting and audit
1.4 Field of study / Management
1.5 Study cycle / Master
1.6 Specialization/Program of study / Business development management

2. Information about the discipline

2.1 Discipline title / Accounting for managers
Discipline code / EME0367
2.2 Course activities professor / Associate professor Bonaci Carmen Giorgiana, PhD
()
2.3 Seminar activities professor / Associate professor Bonaci Carmen Giorgiana, PhD
()
2.4 Year of study / I / 2.5 Semester / I / 2.6 Type of assessment / WE / 2.7 Discipline regime / M

3. Total time estimated (hours per semester of teaching)

3.1 Number of hours per week / 3 / From which: 3.2 course / 2 / 3.3 seminar/laboratory / 1
3.4 Total hours of curriculum / 42 / From which: 3.5 course / 28 / 3.6 seminar/laboratory / 14
Time distribution / Hours
Study based on textbook, course support, references and notes / 42
Additional documentation in the library, through specialized databases and on the field. / 28
Preparing seminars/laboratories, essays, portfolios and reports. / 18
Tutoring / 16
Examinations / 4
Others activities......
3.7 Total hours for individual study / 108
3.8 Total hours per semester / 150
3.9 Number of credits / 6

4. Preconditions (if necessary)

4.1 Of curriculum / •Not the case
4.2 Of skills / •Not the case

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. Acquiredspecific skills

Professional skills / •Analyzing the feasibility of business ideas and developing investment plans for startups or for the development of existent business.
Transversal skills / •Communication and team work.

7. Course objectives (arising from the acquired specific competence grid)

7.1 Discipline’s general objective / •Developing and deepening the abilities necessary in order to fill in financial reporting, evaluations, synthesis and forecasts that are necessary in order to assist companies’management in the decision making process
7.2 Specific objectives / •To develop the abilities that are necessary in order to recognize, measure and present accounting information with the purpose of revealing a company’s financial performances;
•Grounding students’ scientific knowledge towards the development of sound authentic professional judgment;
•To develop students’ ability to understand the activity of an economic entity;
•To create conditions that allow students to deepen their knowledge on budgeting, cost calculation and performance analysis within a company;
•To create incentives for students to be involved in accounting research activities.

8. Contents

8.1 Course / Teaching methods / Observations
Accounting information systems / Enhanced lecture, debate / 1 lecture
Financial position elements: recognition and measurement / Enhanced lecture, debate / 2 lectures
Financial performance elements: recognition and measurement / Enhanced lecture, debate / 1 lecture
Double entry accounting / Enhanced lecture, debate / 3 lectures
Financial statements. Principles in disclosing accounting information / Enhanced lecture, debate / 1 lecture
General aspects regarding managerial accounting / Enhanced lecture, debate / 1 lecture
Budgeting / Enhanced lecture, debate / 1 lecture
General aspects regarding cost calculation / Enhanced lecture, debate / 1 lecture
"Dashboard" of performance measures / Enhanced lecture, debate / 1 lecture
Using accounting information in the decision making process / Enhanced lecture, debate / 2 lectures
References:
  1. Hilton R.W., Managerial Accounting – creating value in a dynamic business environment, McGraw- Hill, 8th Edition, 2009
  2. Horngren C.T., Sundem G.L., Stratton W.O., Burgstahler D., Schatzberg J., Introduction to Management Accounting, 15 th Edition, Prentice Hall, 2011
  3. Merchant K., Van der Stede W., Management Control Systems: Performance Measurement, Evaluation and Incentives, Prentice Hall, 2003
  4. Horvath&Partners, Controlling, editia a II-a, Ed. C.H. Beck, Bucuresti, 2009
  5. Achim M., Analiză economico – financiară, Editura Risoprint, Cluj – Napoca, 2009
  6. Achim S., Contabilitate pentru manageri, Editura Risoprint, Cluj – Napoca, 2009

8. 2 Seminar/laboratory / Teaching methods / Observations
The architecture of an information system / Debate, exercises and problem discussing based on case studies. / 1 seminar
Financial position and performance elements: recognition and measurement / Debate, exercises and problem discussing based on case studies. / 1 seminar
Double entry accounting / Debate, exercises and problem discussing based on case studies. / 2 seminars
Budgeting / Debate, exercises and problem discussing based on case studies. / 1 seminar
Using information in the decision making process / Debate, exercises and problem discussing based on case studies. / 1 seminar
Recapitulation of knowledge gathered during the semester / Debate, exercises and problem discussing based on case studies. / 1 seminar
References:
  1. Hilton R.W., Managerial Accounting – creating value in a dynamic business environment, McGraw- Hill, 8th Edition, 2009
  2. Horngren C.T., Sundem G.L., Stratton W.O., Burgstahler D., Schatzberg J., Introduction to Management Accounting, 15 th Edition, Prentice Hall, 2011
  3. Merchant K., Van der Stede W., Management Control Systems: Performance Measurement, Evaluation and Incentives, Prentice Hall, 2003
  4. Horvath&Partners, Controlling, editia a II-a, Ed. C.H. Beck, Bucuresti, 2009
  5. Achim M., Analiză economico – financiară, Editura Risoprint, Cluj – Napoca, 2009
  6. Achim S., Contabilitate pentru manageri, Editura Risoprint, Cluj – Napoca, 2009

9. 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 methods / 10.3 Percentage in the final grade
10.4 Course / •The ability to apply concepts, techniques and methods that were covered during the semester
•The ability to analyze companies’ financial statements and other reporting documents and ground decisions
•The ability to argue for the decisions being made
•Active participation in debates / A 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. / 60%
10%
Students will be graded during the semester when engaging in discussions in a constructive manner. A minimum of three interventions is required in order to obtain the maximum points for this activity.
10.5 Seminar/laboratory / •The ability to understand concepts, techniques and methods that were covered during the semester / Students 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. / 30%
•The ability to apply concepts, techniques and methods that were covered during the semester
•The ability to argue and asses their own and others arguments
10.6 Minimum standard of performance
•The ability to understand and apply concepts, techniques and methods that were covered for the course and seminar

Date of completionSignature of the course professorSignature of the seminar professor

13.03.2017 Associate professor Bonaci Carmen Giorgiana Associate professor Bonaci Carmen Giorgiana

Department’s approval date Head of Department’s Signature

13.03.2017Associate professor Alexandra Ileana MUȚIU.

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