CURRICULUM Starting with 2015-2016 Academic Year BABES-BOLYAI UNIVERSITY CLUJ-NAPOCA FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION Field of study: Accounting Study program: Accounting and Organizations Teaching language: English Title being awarded: Master's Degree Length of the study program: 4 Semesters Type of the program: Full Time I. REQUIREMENTS FOR OBTAINING THE MASTER'S DEGREE 120 credits out of which: 96 credits for mandatory subjects; 24 credits for elective subjects; and: 10 credits for the dissertation exam III. NUMBER OF HOURS PER WEEK 1 st Year 2 nd Year 1 st Semester 16 IV. DISSERTATION EXAM - period June-July (1 week) Presentation and defence of the Master's Thesis - 10 credits V. THE CHOICE FOR ELECTIVE 17 2 nd Semester 17 3 rd Semester: Choosing a subject from package EMX0074: EME0640, EME0641, EME0630; and package EMX0075: EME0629, EME0410 4 th Semester: Choosing a subject from package EMX0076: EME0639, EME0626, EME0631; and package EMX0077: EME0624, EME0024 12 II. STUDY PROGRAM OVERVIEW (in number of weeks) Teaching activities Exam session L.P. Internship/ Holiday merged dissertation 1 st Sem 2 nd Sem W S R Winter Spring Summer 1 st Year 14 14 3 3 2 3 1 12 2 nd Year 14 12 3 2 2 3 3 1 12 For a maximum number of 3 general elective subjects, students have the right to choose 3 subjects from other masters programs organized by faculties within the Babes-Bolyai University VI. REFERENCE EUROPEAN UNIVERSITIES: London Business School, London, UK ESSEC Business School, Paris, France University of Regensburg, Germany University of Graz, Austria RECTOR, Acad.Prof.univ.dr. Ioan Aurel POP Page. 1/7 DEAN, Prof.univ.dr. Dumitru MATIȘ
VII. THE OVERVIEW 1 st Year of Study, 1 st Semester Assessment Subject EME0625 Calculus and optimization EME0623 Linear Algebra and Probabilities EME0635 Microeconomics Price Theory 1 EME0628 General Accounting EME0634 Research Methodology in the Field of Financial Reporting TOTAL 30 8 8 0 16 39 55 3 2 0 1 st Year of Study, 2 nd Semester Assessment Subject EME0636 Microeconomics Price Theory 2 6 1 2 0 3 8 11 C DS EME0627 Statistical Computing 6 2 1 0 3 8 11 C DA EME0632 General Finance EME0633 Intermediate Macroeconomics 6 2 2 0 4 7 11 E DS EME0643 Statistics for Economists 6 1 2 0 3 8 11 E DA TOTAL 30 8 9 0 17 38 55 3 2 0 RECTOR, Acad.Prof.univ.dr. Ioan Aurel POP Page. 2/7 DEAN, Prof.univ.dr. Dumitru MATIȘ
2 nd Year of Study, 3 rd Semester Assessment Subject EME0090 Econometrics EME0637 Business Psychology and Organizational Behavior 6 2 1 0 3 8 11 E DS EME0638 Financial Reporting under IFRS 6 2 1 0 3 8 11 E DA EMX0074 Elective 1 EMX0075 Elective 2 6 1 2 0 3 8 11 C DA TOTAL 30 8 7 2 17 38 55 3 2 0 2 nd Year of Study, 4 th Semester Assessment Subject EME0642 Internship in Business 9 0 0 3 3 16 19 C DA EME0433 Research Internship and Master's Thesis 9 0 0 3 3 16 19 VP DA EMX0076 Elective 3 EMX0077 Elective 4 TOTAL 30 4 2 6 12 52 64 1 2 1 RECTOR, Acad.Prof.univ.dr. Ioan Aurel POP Page. 3/7 DEAN, Prof.univ.dr. Dumitru MATIȘ
ELECTIVE Number of actual hours per week Number of hours allocated for study Assessment Elective Subject 1 (2 nd Year of Study, 3 rd Semester) EME0640 Seminar on Accounting Research Methods EME0641 Seminar on Finance Research Methods EME0630 Exploiting Organizational Data by Data and Process Mining Elective Subject 2 (2 nd Year of Study, 3 rd Semester) EME0629 Managerial Accounting useful concepts and tools for business 6 1 2 0 3 8 11 C DA EME0410 Pricing Derivatives and Markets 6 1 2 0 3 8 11 C DA Elective Subject 3 (2 nd Year of Study, 4 th Semester) EME0639 Financial Reporting for Group Entities under IFRS EME0626 Auditing and Control EME0631 Advanced Corporate Finance Elective Subject 4 (2 nd Year of Study, 4 th Semester) EME0624 Financial Statements Analysis EME0024 Accounting Information Systems Auditing TOTAL ECTS / CREDITS / HOURS PER WEEK / ASSESSMENT / PERCENTAGE OUT OF TOTAL 24 6 5 2 13 35 48 1 3 0 20% 76 66 28 170 470 640 170 640 Subject RECTOR, Acad.Prof.univ.dr. Ioan Aurel POP Page. 4/7 DEAN, Prof.univ.dr. Dumitru MATIȘ
Appendix to the Curricula specialization/study program: Accounting and Organizations SYNTHESIS (DS) Semester 1-3 (14 weeks) EME0625 Calculus and optimization EME0623 Linear Algebra and Probabilities EME0635 Microeconomics Price Theory 1 EME0634 Research Methodology in the Field of Financial Reporting EME0636 Microeconomics Price Theory 2 6 1 2 0 3 8 11 C DS EME0633 Intermediate Macroeconomics 6 2 2 0 4 7 11 E DS EME0637 Business Psychology and Organizational Behavior 6 2 1 0 3 8 11 E DS TOTAL 42 11 11 0 22 55 77 4 3 0 Semester 4 (12 weeks) Number of actual hours per week Number of hours allocated for study Assessment DS TOTAL 0 0 0 0 0 0 0 0 0 0 TOTAL CREDITS /HOURS PER WEEK / ASSESSMENT / PERCENTAGE OUT OF TOTAL 42 11 11 0 22 55 77 4 3 0 36.50% 154 154 0 308 770 1078 308 1078 Subject RECTOR, Acad.Prof.univ.dr. Ioan Aurel POP Page. 5/7 DEAN, Prof.univ.dr. Dumitru MATIȘ
ADVANCED (DA) Semester 1-3 (14 weeks) Number of actual Number of hours Assessment hours per week allocated for study EME0628 General Accounting EME0632 General Finance EME0643 Statistics for Economists 6 1 2 0 3 8 11 E DA EME0627 Statistical Computing 6 2 1 0 3 8 11 C DA EME0090 Econometrics EME0638 Financial Reporting under IFRS 6 2 1 0 3 8 11 E DA EMX0074 Elective 1 EMX0075 Elective 2 6 1 2 0 3 8 11 C DA TOTAL 48 13 13 2 28 60 88 5 3 0 Semester 4 (12 weeks) EME0642 Internship in Business 9 0 0 3 3 16 19 C DA EME0433 Research Internship and Master's Thesis 9 0 0 3 3 16 19 VP DA EMX0076 Elective 3 EMX0077 Elective 4 TOTAL 30 4 2 6 12 52 64 1 2 1 TOTAL CREDITS /HOURS PER WEEK / ASSESSMENT / PERCENTAGE OUT OF TOTAL 78 17 15 8 40 112 152 6 5 1 63.50% 230 206 100 536 1464 2000 536 2000 Subject RECTOR, Acad.Prof.univ.dr. Ioan Aurel POP Page. 6/7 DEAN, Prof.univ.dr. Dumitru MATIȘ
COMPLEMENTARY (DC) Semester 1-3 (14 weeks) Number of actual hours per week Number of hours allocated for study Assessment TOTAL 0 0 0 0 0 0 0 0 0 0 Semester 4 (12 weeks) TOTAL 0 0 0 0 0 0 0 0 0 0 TOTAL ECTS / CREDITS / HOURS PER WEEK / ASSESSMENT / PERCENTAGE OUT OF TOTAL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OVERALL BALANCE NUMBER OF HOURS ALLOCATED FOR STUDY ACTUAL % HOURS YEAR YEAR F I T I II 1 MANDATORY 49 49 132 181 80% 60 36 2 ELECTIVE 13 13 35 48 20% 0 24 TOTAL 62 62 167 229 100% 60 60 RECTOR, Acad.Prof.univ.dr. Ioan Aurel POP Page. 7/7 DEAN, Prof.univ.dr. Dumitru MATIȘ