Modul de formare-Managementul resurselor financiare - uefiscdi

Chapter 5. The basic accounting of the university for the laymen
Professor.Dr. Carmen Comaniciu
University "Lucian Blaga" from Sibiu
Any corporate entity, can function only with its accounting, as an objective requirement of
financial management, the order and discipline being requirements of law, but also of their own
status.
This chapter „The basic accounting of the university for the laymen” within the "The
management of financial resources in higher education" module is addressed, in particular, to
non-economists teachers in management positions of higher education institutions. The aim is to
understand the purpose and university accounting role and to strenghten the capacity-building
efficiency of financial-accounting information, given the interdependent "decisions – financialaccounting
information” .
Extremely vague and cursory
knowledge of the area
Existing knowledge
degree
Understanding
Previous experience
Applications
Figure no. 5.1. Results obtained by browsing the chapter "The basic accounting of the university
for the laymen"
By reading this chapter will follow:
The presentation of accounting information as an essential component system of information
systems at the university level. This university level specifies the concept of functions and
principles of accounting.
Specification of data and financial-accounting information, through the basic documents and
summary documents, are used for the evaluation and presentation of heritage and university
results.
The construction of a “database,” based on accounting fundamental equations, is used to
identify the rules to be followed in decisions made by the university.
The decisions and costs of universities models, the relationship between allocated and
consumed resources and their purposes.
5.1. Accounting - an essential component of the economic information system (concept,
features, principles)
Through the knowledge of basic accounting concepts, the leaders of higher educational
44