PRESENTATION GUIDE FACULTY OF ACCOUNTING AND FINANCE CÂMPULUNG MUSCEL Legal Framework The Faculty of Accounting and Finance in Campulung is part of the Spiru Haret University, which is accredited as an institution of university learning, part of the national learning system, by the Law no. 443/5th of July 2002, published in Official Gazette of Romania no. 491/9th of July 2002. Within the Spiru Haret University Bucharest, there was the specialization Finances and Accounting at Campulung at first, in conformity with the Government Decision no. 442/31st of July 1998. The Government Decision no. 410/25th of April 2002, published in the Official Gazette of Romania no. 313 on the 13th of May 2002 recognizes the Faculty of Accounting and Finance with the specialization Accounting and Administration Informatics. The above mentioned specialization was accredited by the Decision of the National Council of Academic Evaluation and Accreditation no. 660/24th of March 2005 and Government Decision no. 916/23rd of August 2005 and reevaluated in 2012. Beginning with the university year 2003 2004, following the decision of the University Senate, the Faculty of Accounting and Finance organizes admission also for part time learning. This form of learning was accredited by the Government Decision no. 966/1st of October 2011. The Government Decision no. 693/12th of June 2003 authorised the specialization Finances and Banks, form of full time learning; the Decision no. 966/1st of October 2011, the same specialization was accredited. The temporary authorization for the form of learning with reduced frewuence was realized with the Decision no. 1082/30th of September 2003 that was acredited in 2012, in accordance with the Government Decision 707/30.07.2012. 1
Beginning with the university year 2006 2007, the specialization Business Administration was authorized. Spiru Haret University has adopted the ideals and principles set forth by the Magna Charta Universitatum, ratified in Bologna, so the Faculty of Accounting and Finances adopted the new form of organization of the economics university system: license, master and doctorate school, organizing license studies within three specialization, of three years and 180 credit points. At present, the faculty has three specializations in its structure, in conformity with the Government Decision no. 707/30 of July 2012: - Accounting and Management Information Systems full time learning (125 places) and part time learning (50 places), accredited; - Finance and Banking - full time learning (50 places) and part time learning (75 places), accredited; - Business Administration full time learning (100 places) being authorized temporarily. Within the accredited specialization Accounting and Management Information Systems, beginning with the university year 2005 2006, the Ministry of Education and Research approved with the Decision no. 38885R/2005 the Master study program entitled Harmonized Accounting and Business Management, with three semesters. The Romanian Agency of Assuring Quality into the University Learning offers a good qualificative thrust and accreditation to the Master program of four semesters and 50 places named Accounting and Business Management, by Order no. 4630 published by the National Gazette of Romania no. 595/23 rd of August 2010 All these specializations offer the students the following general competences: - to know, to understand and use the concepts, theories, principles and fundamental methods of investigating and prospecting specific to economics field; to explain and interpret ideas, processes, phenomena, states and tendencies specific to micro and macro level of knowledge; - to pick, analize and interpret data and pieces of quantitative and qualitative information referring to a definite problem; - to analize states and/or situations, to take responsibilities for problem solving; to communicate and demonstrate the results; - to work individually or in groups/teams for problem solving in definite professional contexts; - to use the informatics modern technology for editing papers, processing informations and accessing specific data bases; - to communicate verbally and in writing for professional goals in at least one foreign languge of international circulation; - the holder of a license economics diploma who posses a certificate for the pedagogical module has the right to teach economics objects. Mission and Objectives The mission and objectives of the license studies are in conformity with University Charter of Spiru Haret University, the Learning Law and other regulations in the field. The mission of the Faculty of Accounting and Finance, Câmpulung Muscel is that of learning and research, value oriented, creativity, fundamental knowledge, but also of knowledge, competences and abilities of direct usage in profession and society: (i) to prepare and form the new accountants, specialists in the following fields: accounting and administration informatics, finances, banks and business management, assuring real chances on the free market 2
(ii) to develop activities of scientific research, to stimulate thinking and creativity in the economics field. The strategic objective of the Faculty consists in: preparing, instruction and forming of the new accountants respecting the level of European and worldwide exigencies and developing the activity of scientific research in the mentioned domain. In conformity with its mission, the Faculty has the following specific objectives: - to permanent increase the quality of the learning process and to continuously implement the pro quality culture within all activity spheres and levels; - to carry on a performant, efficient research activity; - to continuously develop the infrastructure; - to concern about attracting native and foreign students in order to form them know, do, be good specialists and live in community; - to open the faculty towards the business environment, the public administration, the civil society and the local community, by amplifying education preoccupations; - to intensively value the own didactic and research contributions through the Applied Economics Research Centre. The Contents of the Learning Process The Council of the Faculty and the Department Board constantly and systematically concern about assuring a superior quality to the didactic activity, increasing the courses and seminars theoretic and scientific level, increasing the formative, theoretic and practice efficiency of the system of learning, improving the teaching methods, by paying attention to the focused on students methods, forming competences and abilities to the students in order these be better integrated on the professional, scientific and social activity, focusing especially on: assuring qualitative studies plans for license and masterat courses; improving the analytical programs with the most recent knowledge and contemporary culture directions, eliminating the old-fashioned pieces of knowledge and historic and descriptive excess, underlining the formative aspect; amplyfying the substance and the weight of the practice training of the students; diversifying the teaching methods with the recommendations of a wide usage of the modern informatics and audio visual means. The structure of the program is flexible, allowing every student choose his own learning route, in conformity with his aptitudes and interests. The learning Plan is harmonized with the intern and communitar law, basing on the European system of transferred credits ECTS. The plan comprises the foundamental objects which are part of the common body of the disciplines which can not be missed when forming an economist, speciality and complementary objects, groped, in their turn in compulsory, optional and facultative. Teaching Staff The Head of the Faculty was always preoccupied with assuring a competent staff of specialists, having benefit from professors, professor associates, lecturers and assistants. (http://www.spiruharet.ro/facultati/cadre.php?id=12) All course holders posees the scientific title of doctor o doctor candidate. 3
Scientific Research The scientific research is the main pillar that has to be developed within the faculty; as concern the organizatoric aspect, this is the Centre of Applied Economic Researches. The centre mission is a complex one and we want that the research takes place in optimal conditions and the results be valorized through scientific papers presented at national and especially international conferences. Once the centre has been created, the same time a web page was activated; its address is http://ccea.spiruharet.ro. The research has, due to the themes nature a fundamental, experimental and applicative character. The teaching and research staff in Spiru Haret University have scientific activities with numerous institutions from country and abroad, on the contracts base. The faculty also is preoccupies with implying the best students in the scientific students circles, activities, scientific conferences. Admission The admission is realized in conformity with the present laws and the own methodology established by the University Senate, taking into account the results at the Bacalaureate exam, the 4
questionnaire and the interview with one of the admittance commision member. If the candidate is admitted, he has to fiill in the matriculation file and sign a license study contract. Short Presentation of the Part Time Learning Program Taking into account that the faculty prepares specialists for the pre university systemand other key point domain in the field of the national economics, there is the same learning plan for full learning program and part time learning program. The analytical programs assure fundamental license training, they also stress the specific economics objects, necessary for further profound studies: master and doctorate. The part time learning program oriposed by our faculty addresses to those persons who are occupied with different lucrative activites during the week and can not follow the schedule of full time learning program. This offer is suitable for those who choose to administrate their own learning process and can attend didactic activities only on Saturdays and Sundays, or during the working days after 4 o clock in the afternoon. The learning plan has the same structure with that for the full time learning program, but the courses are replaced by individual study, the teachers holding only seminar, practice and projects activities. The individual study is realized by every student on the base of the learning resources distributed at the beginning of the year or the existent ones in the faculty library; these consist of the courses published by the discipline holders at the Fundatia Romania de Maine Publishing House or at other prestigious publishing houses, the courses in the virtual library, the courses presented and broadcasted at the Romania de Maine television, the recommended bibliography and the internet. The final examination requires the same knowledge at the full tile learning program. On Friday and Saturday, the part time learning program students have face to face seminar meetings with their teachers; by approaching the dialogue and the open discussions, a pleasant atmosphere of a partnership is created, thus the students strengthen thir own forces and capacities and increase the desire of a better learning. The practice papers and works have the role of forming a series of specific abilities and skills for every discipline and of a great help in their future activity. Here also the students can deepen the project methodology, observing the rules of the profesion deontology and the ethics of the scientific research. All these activities are going according to objectives and assumed mission. The practice works deploy in laboratories endowed withspecific instruments and equipments for different types of disciplines. Taking into account the chosen disciplines, the learning plan is well structured and characterized by both stability and continuity, by flexibility and dynamic adaptability to the modern society requirements. Short Presentation of the Master Program The Master program entitled Accounting and Business Management, cicle II Bologna, is a continuation of the license program, cicle I Bologna; it bases on the whole legislation in the field and on the intern regulations. The mission and the objectives of the master program are didactic and of scientific research. To give instances, the learning and of scientific research mission refers to: Form competitive for the international trade mark specialists in the economics field; Improve the teaching process; Promote a specific and national and international competitive scientific research; Realize a transfer of knowledge towards community and business environment. 5
Under didactic circumstances, the program proposes assuring a high level speciality training of the students, touching the following objectives: Prepare the necessary framework for understanding and applying the accounting regulations, harmonizing the Romanian accounting system with the European one and with International Standards for Financial Reporting (IFRS); Knowledge the use of the accounting-financing analysis for companies diagnose in order to re-structure or finance them from external sources according to the the European practices and the new international standards in the field; Know the strategies of the European Union as concern the sustenable development, the economics effects and the restrictive imposed measures; Deepen the base knowledgereferring to the business management, new procedures for realizing a business plan for a lucrarive activity; To correlate the financial accounting information with the integrated informatics systems. The Master program Accounting and Business Management is a profession program. The program is oriented towards the present conjucture of the European market, to assure the students the development of necessary practice abilities which allow them the access as specialists equal to the other European youth. The integration of our country into the European Union faces the Romanian companies with new challenges and opportunities that can not be valued but an attentive knowledge of reality. Meantime, in order to answer to the re structure requests of the university economics learning imposed by Bologna Charta, the master program Accounting and Business Management offers the specialists the possibility to know the conceptual and practice framework of the harmonized accounting, the possibility to form aptitudes and competences as analists and evaluators specialized in accounting and business management. The master program Accounting and Business Management aims at the students gain general competences of knowledge and function and speciality competences, referring to cognitive abilities, professional skills and accounting and management skills also. Material Basis The faculty features course halls, seminar halls, laboratories and proper endowment that fully comprise the present and future requirements. The laboratories are endowed with performing computers and licensed softs both for the operating systems and the utilitary accounting programs. The internet connection allows the accessing the integrated e-learning platform Blackboard for Academic Suite. The material basis laid at the headquarters of the Faculty of Accounting and Finance, part of the SPiru Haret University Bucharest, in 223 Traian Street, Campulung Muscel, tel./fax. 0248.512.283, 0248510600, tel. 0248.512.284, e-mail: ushm_conta@spiruharet.ro. The building was projected and constructed especially for this type of activity. Within the auction minute no. 5420/5.05 2000 the assets were adjudged by Spiru Haret University, the Faculty of Accounting and Finance, being inscribet in the cadastral register of Campulung Court at no. 3196/14.12.2000. The school capacity is of 1189 s.m, as following: the recitation room, course halls 607.35 s.m., seminar halls 165.45 s.m., laboratories 117.90 s.m. and the reading hall 80.40; in addition there are the students bookshop and the cafeteria. 6
There are 5 course halls, with a total surface of 607.35 s.m.; dispose of 506 places and assure a proper space in conformity with the legal standards of minimum 1 s.m / student. There are 3 seminar halls, with a total surface of 165.45; they assure the proper space of minimum 1.4 s.m.; there are 2 shifts and 6 days on week. The seminar halls are dimensioned for groups 20-25 students; the modern environment creates optimal conditions for learning. The informatics laboratories are also used for master activities; they have a surface of 117.90 s.m. and assure a space of 4.5 s.m. per master student. Every student or master student can individually work during the llaboratories classes, experimenting new and specific methods and technics, gaining knowledge for their future successful career. The faculty library has a reading hall of 80.40 s.m. disposes of 3.659 titles, out of which 1.837 titles are specific to the economics field: standing orders for newspapers and magazines and also The Official Gazette of Romania. There are also collections of magazines and individual publications, in number of 168, such as: The company administration and accounting, Finances and Banks, Public finances and accounting, Taxes and contributions, Commerce taxes, Economic Tribune, Romanian Journal of Economic Forecasting and Capital. The library and the reading room dispose of wireless internet, so the users can access the data bases with academic and scientific character within the digital library of Spiru Haret University. The institution has acquired also necessary equipments for improving the learning process, such as: video projectors, video conferences QDX Policom etc. On the University site there is the web page of the faculty www.spiruharet.ro. Otherwise the faculty students have access to the existing titles in the virtual library. 7
How to valorize the university qualification The license diploma certifies the recognision of the progessional specialization and the competence of the graduate in the accounting field. The master diploma will certify the recognition of the professional specialization and the graduate competences in accounting and management field. In the occupations guide (COR) there are a lot of opportunities for a graduate to place himself in the practice or research activities, such as: financial analyst, fiscal counsellor, financial counselor, credits administrator, risk administrator, analyst for capital market, insurance broker, bank products projector, financial-banking tele-operator, teacher, scientific researcher and so on. 8