To provide (future) leaders of educational organizations the necessary training to analyse and evaluate the main administrative and financial data as they may be used in day to day management and as tools to support decision making. To give students practice in drawing up and critically analyzing administrative and financial documents and the procedures linked to them.
Main themes
Accounts and financial management: accounts and financial information as the basis for participation ; financial planning of an educational institution in relation to the fundamental variables and the institutional plan ; principles of accounting and computerization; budgetary control.
Administrative : legal position of the non-profit organization and other legal categories relevant to the non-market sector; elements of social legislation ; statutory requirements on income and expenditure.
Content and teaching methods
A. Administrative management : legal position of the non-profit organization and other legal categories relevant to the non-market sector; elements of social legislation ; careers in education and training, management of technical staff; statutory requirements on income and expenditure ; forms of subsidy from different authorities ; recurrent expenditure and non-recurrent (cfr accounting plan).
B. Accounts and financial management
- Accounts: principles of accounting for the institution and the responsible authority ; computerization of accounts ; general principles, material and software ; accounts and financial information as a basis for participation; budgetary control : keeping log sheets and inter-school comparisons.
- Finance: management of an accounts department : forecasting income and expenditure ; financial planning of an educational institution in relation to the fundamental variables (economic, demographic, sociological and technological) and the institutional plan ; setting and monitoring long-term budgets.
Methods - Lectures - Documentation - External lecturers - Practical exercises pratiques
Note : since this course contains relatively few lectures, there is special emphasis on students undertaking individual work between the sessions.
Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)
Developing a teaching strategy adapted to adults includes the link between theory and practice, work in sub-groups, training assessment and group and individual work on making practical use of material.
Illustrations from different fields of dissertations: permanent education, special education, schools, professional development, social work etc.
Prerequisites : There are no specific prerequisites but some basic accounting may be helpful.
Assessment : Assessment is on students' answers to theoretical and practical questions designed to test their learning. Students are provided with a book of supplementary exercises.
Aids : A complete syllabus is handed out to students at the beginning of the course. Actual accounting documents (providing they are not classed confidential) from educational institutions, are made available to students as an additional learning tool.