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Babes-Bolyai University

Faculty of Political Sciences,Public Administration and Communication

Department of Public Administration

1.General information about the course and the instructor

Course number:UMFL 2114
ECTS(number of credits):5
Instructor’s name:Felicia C.MACARIE

a.Course objectives:

a1. Acquring basic knowledge concerning the organization and the management
of the accountancy in the public sector.
a2. Accustoming students with the specific language of the accounting standards
and the understanding of the mechanisms in which they are applied in the public

b.Course description:
The course is based on the assumption that students don’t have knowledge in the
accounting field and it tries to familiarize them gradually with this domain. The
international standards of accountancy for the public sector are the main topic of
study. For each course there is a theory part followed by samples and
discussions using PowerPoint presentations.

c.Schedule of course activities:

DATE Main topic covered

Week 1 (1 oct.-7 oct.2007) Introduction in accounting science
Week 2 (8 oct.-14 oct.2007) Accounting object and method
Week 3 (15 oct.-21 oct 2007) Research,evaluation and calculation –
accounting methods
Week 4 (22 oct.-28 oct.2007) The Balance sheet
Week 5 (29 oct.-4nov.2007) The Account-functions,structure, rules of
Week 6 (5 nov.-11 nov.2007) The Accounting tables.
Week 7 (12 nov.-18 nov. 2007) The inventorying of the patrimony
Week 8 (19 nov.-25 nov. 2007) Accounting and financial reporting
Week 9 (26 nov.-2 dec. 2007) Presentation of financial statements(IPSAS 1)
Segment reporting (IPSAS 18)
Cash-flow statement (IPSAS 2)
Impairment of non-cash generating assets
(IPSAS 21)
Net pofit and errors corrections (IPSAS 3)
Week 10 (3 dec.-9 dec.2007) The effect of changes in foreign exchange
rate(IPSAS 4)
Borrowing cost (IPSAS 5)
Consolidated financial statements(IPSAS
Week 11 (10 dec.-16.dec.2007) Revenue from exchange transactions(IPSAS
Financial reporting in hyperinflation
economies (IPSAS 10)
Constuctions contracts (IPSAS 11)
Week 12 (17 dec.-23 dec.2007) Inventories (IPSAS 12)
Leases contracts (IPSAS 13)
Events after the reporting date (IPSAS 14)
Week 13 7 ian.-13 ian.2008 Financial instuments (IPSAS 15)
Investment property (IPSAS 16)
Property and equipments (IPSAS 17)
Week 14 14 ian.-20 ian.2008 Provisions,contingent liabilities and assets
(IPSAS 19)
Related parties (IPSAS 20)

d.Required textbooks and readings:

1. Capron, M., Contabilitatea în perspectivă, Editura Humanitas, Bucureşti,
2. Colasse, B., Contabilitatea generală, Editura Moldova, Iaşi, 1995.
3. Demetrescu, C.G., Istoria contabilităţii, Editura ştiinţifică, Bucureşti, 1972.
4. Donoaica, Şt., Contabilitatea generală. Concepte şi aplicaţii din doctrina
franceză, Editura All, Bucureşti, 1996.
5. Drehuţă, E şi colectiv, Bugetul public şi contabilitatea unităţilor bugetare,
Editura Agora, 2000.
6. Esnault, B., Hoarau, Ch., Comptabilité financière, Presses Universitaires de
France, Paris, 1994.
7. Feleagă, N., Controverse contabile, Editura Economică, Bucureşti, 1996.
8. Feleagă, N., şi colab., Contabilitate aprofundată, Editura Economică,
Bucureşti, 1996.
9. Feleagă, N., Îmblânzirea junglei contabilităţii, Editura Economică,
Bucureşti, 1996.
10. Georgescu, N., Analiza bilanţului contabil, Editura Economică, Bucureşti,
11. Gisberto-Chitu,A.coord.,Contabilitatea institutiilor publice dupa noul sistem
contabil,Editura IRECSON,2005
12. Greceanu-Cocoş, V., Contabilitatea instituţiilor publice, Editura Adevărul,
13. Ionescu, L., Contabilitatea instituţiilor din administraţia publică locală,
Editura Economică, 2002.
14. Ionaşcu, I., Epistemologia contabilităţii, Editura Economică, Bucureşti,
15. Macarie, F.C., Bazele contabilităţii, Editura Polirom, Iaşi, 2004
16. Macarie, F.C.,Dragan, A.C., Bazele contabilităţii – lucrări practice, Ed.
Aletheia ,Bistriţa, 2004,
17. Negescu, I., Bazele contabilităţii, Editura Didactică şi Pedagogică, Bucureşti,
18. Pérochon, C., Présentation du plan comptable français, Les Edition Foucher,
Paris, 1983.
19. Raţiu, T. şi colectiv, Cartea contabilului autodidact, Editura Gestiunea,
Bucureşti, 1995..
20. Ristea, M. şi colab., Contabilitate, Editura Didactică şi Pedagogică,
Bucureşti, 1980.
21. Roman, C., Gestiuna financiară a instituţiilor publice, Editura Economică,
22. Traşcă, M., Iacob, C., Contabilitatea societăţilor de grup, Editura Tribuna
Economică, Bucureşti, 1996.
23. Tuţă, F.C., Bazele contabilităţii, Editura Polirom, 2001.
24. CECCAR,Standarde Internationale de Contabilitate pentru Sectorul
Public,Editura CECCAR,2005
25. *** Colecţia revistei Finanţe, credit şi contabilitate, Editor Ministerul
26. *** Colecţia revistei Tribuna Economică şi suplimentele;
27. *** Colecţia revistei Capital;.
28. *** Legea contabilităţii nr. 82/1991-republicata in M.O. 506/27.07.2007.
29. *** Legea finantelor publice 500/2002,M.O. 597/2002
30. *** Ordinul 1641/2004 pentru aprobarea Normelor metodologice privind
organizarea si conducerea contabilitatii patrimoniului institutiilor publice si
Planul de conturi pentru institutiile publice si instructiunile de aplicare ale
31. www.ifac.org-International Federation of Accountants
32. www.ceccar.ro-Corpul Expertilor Contabili si a Contabililor Autorizati din
33. www.mfinante.ro
34. www.e-contabilitate.ro
35. www.contabilul.ro