Facultatea de Științe Economice și Gestiunea Afacerilor
Str. Teodor Mihali nr. 58-60
Cluj-Napoca, RO-400951
Tel.: 0264-41.86.52-5
Fax: 0264-41.25.70
econ@econ.ubbcluj.ro
www.econ.ubbcluj.ro
DETAILED SYLLABUS
Controlling
1. Information about the program
Babeș-Bolyai University in Cluj-Napoca
Faculty of Economics and Business Administration
Accounting and audit
Accounting
Bachelor
Accounting and management information systems
1.1 Institution of higher education
1.2 Faculty
1.3 Department
1.4 Field of study
1.5 Study cycle
1.6 Specialization/Program of study
2. Information about the discipline
2.1 Discipline title
Discipline code
Controlling
ELE0045
Associate professor Bonaci Carmen Giorgiana, PhD
2.2 Course activities professor
(carmen.bonaci@econ.ubbcluj.ro)
Associate professor Bonaci Carmen Giorgiana, PhD
2.3 Seminar activities professor
(carmen.bonaci@econ.ubbcluj.ro)
2.4 Year of study
III 2.5 Semester
V
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
4
From which: 3.2 course
2
3.3 seminar/laboratory
2
3.4 Total hours of curriculum
56 From which: 3.5 course
28
3.6 seminar/laboratory
28
Time distribution
Study based on textbook, course support, references and notes
Additional documentation in the library, through specialized databases and on the field.
Preparing seminars/laboratories, essays, portfolios and reports.
Tutoring
Examinations
Others activities...................................
3.7 Total hours for individual
69
study
3.8 Total hours per semester
125
3.9 Number of credits
5
Hours
21
14
28
4
2
4. Preconditions (if necessary)
4.1 Of curriculum
4.2 Of skills


Not the case
Knowing and applying (at a basic level) cost calculation methods and cost
classification
1
5. Conditions (if necessary)
•
5.1. For conducting the
course
•
•
•
•
5.2. For conducting the
seminar/laboratory
•
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.
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 skills
Professional skills
•
•
•
•
•
Bookkeeping for economic entities, public institutions and other not for profit
institutions
Applying techniques and procedures particular to financial accounting and controlling
Filling in financial statements, synthesis documents, reporting towards different
institutions, as well as performing economic analysis, synthesis, forecasts and
assessments
Participating in the development and implementation of financial accounting software
Assisting the management’s decision making process
7. Course objectives (arising from the acquired specific competence grid)
7.1 Discipline’s general objective
•
Developing 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
Accounting ethics
Cost behavior
Cost volume profit analysis
Budgeting
Activity Based Costing (ABC)
Decision making elements and techniques
Performance measurements and control
Teaching methods
Enhanced lecture, debate
Enhanced lecture, debate
Enhanced lecture, debate
Enhanced lecture, debate
Enhanced lecture, debate
Enhanced lecture, debate
Enhanced lecture, debate
Observations
1 lecture
2 lectures
2 lectures
2 lectures
2 lectures
3 lectures
2 lectures
2
References:
1.
2.
3.
4.
5.
6.
7.
Hilton R.W., Managerial Accounting – creating value in a dynamic business environment, McGrawHill, 8th Edition, 2009
Horngren C.T., Sundem G.L., Stratton W.O., Burgstahler D., Schatzberg J., Introduction to
Management Accounting, 15 th Edition, Prentice Hall, 2011
Merchant K., Van der Stede W., Management Control Systems: Performance Measurement,
Evaluation and Incentives, Prentice Hall, 2003
Muţiu A., Control de gestiune, Editura Risoprint, 2010 – suport de curs
Horngreen, C. T, Dakar, S.M., Foster G., Contabilitatea costurilor, o abordare managerială – Ed.
Arc, Chişinău, 2006
Horvath&Partners, Controlling, editia a II-a, Ed. C.H. Beck, Bucuresti, 2009
*** ACCA Paper F5 Performance management, Essential Text, Kaplan Publishing UK, 2009
8. 2 Seminar/laboratory
Teaching methods
Observations
Accounting ethics
Debate, exercises and
problem discussing based
on case studies.
Debate, exercises and
problem discussing based
on case studies.
Debate, exercises and
problem discussing based
on case studies.
Debate, exercises and
problem discussing based
on case studies.
Debate, exercises and
problem discussing based
on case studies.
Debate, exercises and
problem discussing based
on case studies.
Debate, exercises and
problem discussing based
on case studies.
Debate, exercises and
problem discussing based
on case studies.
1 seminar
Cost behavior
Cost volume profit analysis
Budgeting
Activity Based Costing (ABC)
Decision making elements and techniques
Performance measurements and control
Recapitulation of knowledge gathered during the semester
References:
1.
2.
3.
4.
5.
6.
7.
2 seminars
2 seminars
2 seminars
2 seminars
2 seminars
2 seminars
1 seminar
Hilton R.W., Managerial Accounting – creating value in a dynamic business
environment, McGraw- Hill, 8th Edition, 2009
Horngren C.T., Sundem G.L., Stratton W.O., Burgstahler D., Schatzberg J.,
Introduction to Management Accounting, 15 th Edition, Prentice Hall, 2011
Merchant K., Van der Stede W., Management Control Systems: Performance
Measurement, Evaluation and Incentives, Prentice Hall, 2003
Muţiu A., Control de gestiune, Editura Risoprint, 2010 – suport de curs
Horngreen, C. T, Dakar, S.M., Foster G., Contabilitatea costurilor, o abordare
managerială – Ed. Arc, Chişinău, 2006
Horvath&Partners, Controlling, editia a II-a, Ed. C.H. Beck, Bucuresti, 2009
*** ACCA Paper F5 Performance management, Essential Text, Kaplan
Publishing UK, 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.
3
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
10.4 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 decision
being made
10.3 Percentage
in the final
grade
A final written exam in the exam
60%
session.
10.2 Assessment methods
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.
Active participation in debates
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
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
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%
10.6 Minimum standard of performance
• The ability to understand and apply concepts, techniques and methods that were covered for the course and
seminar
4
Date of completion
26.01.2015
Signature of the course professor
Associate professor Bonaci Carmen Giorgiana
Department’s approval date
Signature of the seminar professor
Associate professor Bonaci Carmen Giorgiana
Head of Department’s Signature
Professor Tiron Tudor Adriana
5