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 study program
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
Babeș-Bolyai University in Cluj-Napoca
Faculty of Economics and Business Administration
Accounting and Audit
Accounting
Master
International Business Management
2. Information about the discipline
2.1 Discipline title
Controlling
Discipline code
EME0050
2.2 Course activities professor
Associate professor Alexandra Mutiu (alexandra.mutiu@econ.ubbcluj.ro)
2.3 Seminar activities professor
Associate professor Alexandra Mutiu (alexandra.mutiu@econ.ubbcluj.ro)
2.7 Discipline
2.4 Year of study II 2.5 Semester
IV 2.6 Type of assessment
EX
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
36 From which: 3.5 course
24
3.6 seminar/laboratory
12
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 study
114
3.8 Total hours per semester
150
3.9 Number of credits
6
Hours
38
14
56
4
2
4. Preconditions (if necessary)
4.1 Of curriculum
Not the case
Knowing and applying (at a basic level) cost calculation methods and cost
classification
4.2 Of skills
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.
1
NOTE: This document represents an informal translation performed by the faculty.
•
•
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 skills
Professional skills
•
•
•
•
•
Bookkeeping for economic entities, public institutions and other not for profit
institutions
Applying techniques and procedures particular to financial accounting
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
Teaching methods
Observations
Accounting ethics
Enhanced lecture, debate 1 lecture
Cost behavior
Enhanced lecture, debate 1 lectures
Cost volume profit analysis
Enhanced lecture, debate 2 lectures
Budgeting
Enhanced lecture, debate 2 lectures
Activity Based Costing (ABC)
Enhanced lecture, debate 2 lectures
Decision making elements and techniques
Enhanced lecture, debate 2 lectures
Performance measurements and control
Enhanced lecture, debate 2 lectures
References:
1. Anthony R.N., Hawkins D. F., Merchant K.A., Accounting: Text and Cases, 13th Edition. McGrawHill/Irwin, 2011
2. Horngren C.T., Management and Cost Accounting, New York: Prentice Hall, 2002
3. Horngreen C.T., Datar S. M., Foster G., Contabilitatea costurilor, o abordare manageriala, Editura Arc,
Chisinau, Editia a XI-a, 2006
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.
1 seminar
Cost behavior
Cost volume profit analysis
1 seminars
1 seminars
2
NOTE: This document represents an informal translation performed by the faculty.
Budgeting
Activity Based Costing (ABC)
Decision making elements and techniques
Performance measurements and control
Decision making elements and techniques
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.
2 seminars
2 seminars
2 seminars
2 seminars
1 seminar
References:
1. Anthony R.N., Hawkins D. F., Merchant K.A., Accounting: Text and Cases, 13th Edition. McGrawHill/Irwin, 2011
2. Horngren C.T., Management and Cost Accounting, New York: Prentice Hall, 2002
3. Horngreen C.T., Datar S. M., Foster G., Contabilitatea costurilor, o abordare manageriala, Arc
Publishing House, Chisinau, 11th Edition, 2006
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 International Education Standards issued
by IFAC and the ACCA syllabus. 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
Active participation in debates
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.
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%
3
NOTE: This document represents an informal translation performed by the faculty.
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
Date of filling
Signature of the course professor
Associate Professor Alexandra Mutiu
Date of approval by the department
Signature of the seminar professor
Associate Professor Alexandra Mutiu
Head of department’s signature
Professor Adriana Tiron Tudor
4
NOTE: This document represents an informal translation performed by the faculty.