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Higher University
Education in the Field of
Accounting and Audit in
Moldova
Lilia Grigoroi
Associated professor,
Head of Accounting and Audit Department, Moldovan Academy of Economic Studies
If you don't know where you are going, any road will get you there.
Lewis Carroll
Accounting and Audit Department – leading
accounting department in Moldova
3 professors (8.1%)
(3 PhDs in Economics [Doctors])
9 senior lecturers (24.3)
22 associated professors (59.5 %)
(PhDs in Economic Sciences [Candidates])
2 lecturers (5.4)
37 lecturers
(47 positions)
More than 60 years of traditions;
Highly professional academic staff;
Direct participation in all accounting and audit reforms;
Step 1. We have submitted to ACCA
Internal regulations for IEA activity Curriculum Analytical programs for each subject Examples of tests and examination question
cards Samples of diploma and diploma supplement All submitted documents were translated into English (with the World Bank’s financial support).
Curriculum Year of study I Semester I
Names of subjects Total of hours
Form of
conformity
assessment
COMPULSORY SUBJECTS
1 ECONOMIC THEORY I (MICROECONOMY) 150 E
2 ECONOMIC MATHEMATICS 150 E
3 ECONOMIC INFORMATICS 150 E
4 ACCOUNTING BASES 180 E
5 STATISTICS 150 E
6 FOREIGN LANGUAGE 1 120 E
7 PHYSICAL TRAINING I 30 V
ELECTIVE COURSES
8 BASICS OF INFORMATICS 60 E
9 ROMANIAN LANGUAGE 60 E
Semester II
COMPULSORY SUBJECTS
10 ECONOMIC THEORY I (MICROECONOMY) 150 E
11 INTERMEDIATE ACCOUNTING 180 E
12 FINANCE 120 E
13 BUSINESS LAW 120 E
14 PHILOSOPHY 120 E
15 FOREIGN LANGUAGE II 120 E
16 MONEY CIRCULATION AND CREDITING 90 E
17 PHYSICAL TRAINING II 30 V
ELECTIVE COURSES
18 DEMOGRAPHY 60 E
Curriculum Year of study II Semester III
COMPULSORY SUBJECTS
19 FINANCIAL ACCOUNTNG I 180 E
20 FINANCIAL ACCOUNTNG 120 E
21 МАРКЕТИНГ 120 E
22 ACCOUNTING IN BUDGET-FUNDED ENTITIES 120 E
23 BASICS OF ECONOMIC ANALYSIS 120 E
24 ECONOMIC DOCTRINES 120 E
OPTIONAL SUBJECTS
26 ECONOMETRICS 120 E
27 BASICS OF CAPITAL MARKET FUNCTIONING 120 E
28 PROGRAMMING 120 E
29 LABOUR MARKET 120 E
30 BUSINESS ETHICS 120 E
31 OTHER ….
ELECTIVE COURSES
32 Business foreign language 60 E
Semester IV
COMPULSORY SUBJECTS
33 MANAGEMENT ACCOUNTING 150 E
34 BANK ACCOUNTING 120 E
35 FINANCIAL STATMENTS ANALYSIS 120 E
36 FINANCIAL ACCOUNTNG 2 180 E
37 TAXES 90 E
38 BUSINESS WORKFLOW MANAGEMENT 120 E
OPTIONAL SUBJECTS
39 PRODUCTION MANAGEMENT 120 E
40 GEOECONOMICS 120 E
41 BANKING ACTIVITIES 120 E
42 SERVICE MARKETING 120 E
43 BUSINESS ECONOMICS 120 E
44 OTHER … 120 E
ELECTIVE COURSES
45 BUSINESS FOREIGN LANGUAGE 60 E
Curriculum Semester V
COMPULSORY SUBJECTS
46 TAX ACCOUNTING 120 E
47 INTERNATIONAL ACCOUNTING 90 E
48 FINANCIAL AUDITING 150 E
49 MANAGEMENT ANALYSIS 120 E
50 TRADE ACCOUNTING 120 E
51 PRACTICAL COURSE IN FINANCIAL ACCOUNTING COURSE PATPER 180 E
OPTIONAL SUBJECTS
52 INTERNATIONAL ECONOMIC RELATIONS 120 E
53 FINANCIAL RISKS INSURANCE 120 E
54 BUSINESS PLANNING 120 E
55 LOGISTICS 120 E
56 SETTLEMENT OF TRADE TECHNICS 120 E
57 MANAGEMENT INFORMATION SYSTEMS 120 E
ELECTIVE COURSES
58 BUSINESS COMMUNICATION 60 E
Semester VI
COMPULSORY SUBJECTS
59 ACCOUNTING INFORMATION SYSTEMS 120 E
60 ECONOMIC INTEGRATION AND EUROPEAN ECONOMY 90 E
61 PRACTICAL TRAINING 270 E
62 GRADUATION PRACTICAL ASSIGNMENT 180 E
OPTIONAL SUBJECTS
63 INTERNAL AUDIT 90 E
64 MANAGEMENT CONTROL 90 E
ELECTIVE COURSES
65 SOCIOECONOMIC PSYCHOLOGY 60 E
STATE EXAMS: 1. ECONOMIC THEORY, 2. ACCOUNTING 3. GRADUATION THESIS
Professional Subjects According to the curriculum
Accounting bases
Intermediate accounting
Financial accounting I
Basics of economic analysis
Accounting in budget-funded entities
Financial accounting II
Financial statements analysis
Management accounting
Bank accounting
Tax accounting
International accounting
Management analysis
Trade accounting
Financial auditing
Practical course in financial accounting
Course paper
Information systems in accounting
Internal audit / Internal control
I y
ea
r o
f
ed
uca
tio
n
II y
ea
r o
f
ed
uca
tio
n
III y
ea
r o
f
ed
uca
tio
n
F1 Business accounting
F2 Management accounting
F3 Financial accounting
F4 Corporate and business law
F5 Performance management
F6 Taxation
F7 Financial reporting
F8 Audit and insurance
F9 Financial management
ACCA ASEM, Accounting Faculty
F1 Accounting in business Accounting bases
F2 Management accounting Management accounting
F3 Financial accounting Financial accounting I under NAS
Financial accounting II under NAS
Practical course in financial accounting/Course
paper
F4 Corporate and business lаw Business law
F5 Performance Management Management control and performance
management)
F6 Taxation Taxation
Tax accounting
F7 Financial Reporting Financial accounting under IFRS
Consolidated accounting
Financial statements analysis
F8 Audit and Assurance Financial auditing
F9 Financial Management Financial management
Ambiguities … Uncertainties …
Is it advisable to continue or is it necessary to stop teaching accounting based on the industry approach (accounting in trade, construction, transport,…)?
Is the number of auditorium classes sufficient?
Is it advisable to include the IFRS and Consolidations the curriculum for the first teaching cycle?
How should control, monitoring and evaluation of students’ independent work be carried out?
Analytical programs - I stage
Accounting bases
Intermediate accounting
Management accounting
Financial accounting 1
Financial accounting 2
Business law
Internal audit,
Internal control
Taxes
Tax accounting
Financial statements analysis
Financial audit
Basics of capital market functioning
ACCA evaluation - curricula contents
should be revised.
Analytical programs, shortcomings
Level of submitted curricula comparability with АССА requirements in some subjects made less than 80%.
The most vulnerable curricula are F9 Financial Management, F6 Taxation, F5 Performance Management
Examinations methodology issues
Does not impact accreditation process
National legislation in the field of law, accounting and audit
The subject is either compulsory or optional
Duration of the course, number of hours
STEP 2. Our activities: Working visit December 2012
ASE, București
ACCA, București
CAFR, București
CECCAR, București
The activities were fully
financed under the South-
South Experience Exchange
between Practitioners
Project (SEETF) for Moldova,
financed by the World Bank
Our activities: Holding of international conference
(reciprocal visit)
September 2013 "Sustainable development in
accounting and auditing profession:
applying the best practices in upgrading
university curricula through
cooperation and partnership with
European Union member-states".
http://web.worldbank.org/WBSITE/EXTERNAL
/COUNTRIES/ECAEXT/EXTCENFINREPREF/
0,,contentMDK:23482044~pagePK:64168445~
piPK:64168309~theSitePK:4152118,00.html
The activities were fully
financed under the South-
South Experience Exchange
between Practitioners
Project (SEETF) for Moldova,
financed by the World Bank
Step 2. Our activities:
Improvement of curricula (elimination of the stage I shortcomings)
Revision of examination question cards contents
Revision of the rating scale
The way it was…
Approved: Head of Department,
Dr. Hab., Prof. V.Ţurcanu
_______________
FINAL TEST
Subject – Financial Auditing
Qualification – Accounting
cycle I, License
Variant __
1. Specify responsibilities of state institutions in regulating financial audit in the Republic of Moldova
2. Describe assessments used in the acceptance process of audit commitments of financial statements
3. Explain the condition for non-expression of the opinion with reserves (comments) or adverse if during the audit doubts emerged with regard to business activity continuity.
4. Comment on the three elements of the independent auditor's report, formulate the introductory part.
5. Auditing situation:
When planning the audit of financial statements a preliminary assessment of internal control of loans and credits received by the entity during the audited period was made. According to the obtained results the auditor established a medium level inherent risk and internal control. Therefore, when carrying out the internal control testing works, special attention was paid to internal policies and procedures for authorizing and managing the loans and credits.
It is necessary to reveal the works applied in the field at each stage of exercising financial liabilities auditing.
Note: The questions are evaluated with 20 points each.
Examiner: Univ. prof. A. Iachimovschi
Rating scale revision
SCORE 0-
10
11-
20
21-30 31–
35
36 –
50
51–
60
61–
70
71-
80
81–
90
91–
100
GRADE 1 2 3 4 5 6 7 8 9 10
SCORE 0-
14
15-
24
25-36 36–
49
50 –
54
55–
64
65–
74
75-
84
85–
94
95–
100
GRADE 1 2 3 4 5 6 7 8 9 10
Examinations
АCCA requires written examinations
ASEM prescribes certain specifics in the final
evaluation format
Test 1
15%
Test 2
15%
Independen
t work
10 %
Day-to-day
academic
performan
ce
20%
Final test
40%
Final grade
8 7 8 9 9 8,45
Step 3: Implementation
Promotion of revised changes in the educational
process
Assurance of continuous communication with
ACCA and regular updating of curricula and
educational materials according to the
requirements resulting from the latest changes
in ACCA qualification programs
Thank you!
Accounting and Audit Department
R. Moldova, Chisinău,
50 Căpriana str., office 207
Tel.: +373 22 402758
+373 22 402757
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