Estonian Academy of Security Sciences
Estonian Academy of Security Sciences
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Curriculum subjectFinancial Management
| Subject |
| Subject code |
SJIC7005 |
| Subject name |
Financial Management |
| Credit points |
4 ECTS |
| Grading method |
Exam (letters) |
|
| Curriculum subject |
| Curriculum |
2012 MSI |
| Study year |
1 |
| Semester |
Spring semester |
| Subject type |
Mandatory |
|
| Academicians |
| Uno Silberg |
| Tõnis Elling |
| Indrek Saar |
|
| General description |
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To provide the students with an overview of functioning of the
financial system of the public sector and of the structure of the budget. |
|
| Study outcome |
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Has an overview of the role of the public sector upon ensuring the development
of the economy and of the society;
Is familiar with the theoretical principles of formation of revenue and expenditure
of the budget of the public sector;
Is familiar with the criteria and the methods of assessment of profitability of the
projects of the public sector;
Is familiar with the budget system of the Estonian public sector and the structure,
the level and the dynamics thereof;
Has an overview of the basis of Estonian tax system, both by governmental and
municipal level. Is familiar with and able to characterize governmental and
municipal taxes.
Is able to establish the budget of an organization and to monitor the
implementation thereof;
Is familiar with the general principles of functioning of the budgetary policy of
the European Union, the nature and the peculiarities of development of revenues
and expenditures and the directions of the new reform plan of the budget;
Has an overview of the financial framework and the structure of the budget of the
European Union and the connections thereof with the Estonian state budget. |
|
| Replacement Subjects |
| SJIC7024
Financial Management in Public Sector |
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| Current rounds |
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| None |
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