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UNIVERSITATEA SPIRU HARET FACULTATEA DE MANAGEMENT FINANCIAR-CONTABIL PROGRAM DE MASTERAT: Metode i Tehinci de Audit la Nivel National i International AN : 2010-2011-ZI-SUCEAVA
CAIET DE PRACTIC
Tutore, ANA ICAL ef serviciu financiar-contabil Primria Oraului Vicovu de Sus Masteranda, PLAMADA (SCHIPOR) V.ELENA CNP : 2600212333212 MTANNI-2010-2011-ZI-SUCEAVA
Bucureti 2011
CUPRINS
1. Cadrul general de organizare a stagiului de practic 2. Tematica, obiectivele i competenele dobndite n cadrul stagiului de practic . 3. Prezentarea general a partenerului de practic 3.1. Profilul de activitate, statutul juridic, dimensiunea i complexitatea activitii 3.2. Obiectivele de dezvoltare i modernizare ale partenerului de practic 3.3. Sistemul actual de management 3.4. Fluxul operaiunilor necesare pentru produsele i/sau serviciile oferite 4. Descriere de ansamblu a stagiului de practic .. practic specializare 6. Fia de evaluare poststagiu de practic .....
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5. Fia de observaie/evaluare a studentului de ctre tutore/cadru didactic coordonator
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1. CADRUL GENERAL DE ORGANIZARE A STAGIULUI DE PRACTIC n sensul Legii 258/2007 privind practica elevilor i studenilor i al Ordinului ministrului Educaiei, Cercetrii i Tineretului nr.3955/12.06.2008, privind cadrul general de organizare a stagiilor de practic n cadrul programelor de studii universitare de licen i de masterat, termenii i noiunile folosite au urmtoarele semnificaii: a) Stagiu de practic activitatea desfurat de studeni, n conformitate cu planul de nvmnt. b) Organizator de practic facultatea a crei specializare este implicat n implementarea proiectului. c) Partener de practic instituia care desfoar o activitate n corelaie cu specializarea, astfel cum este prevzut aceasta n planul de nvmnt, i poate asigura procesul de instruire practic a studenilor. d) Practicant studentul care desfoar activitile practice. e) Cadru didactic supervizor persoana desemnat de organizatorul de practic, care asigur planificarea, organizarea i supravegherea desfurrii stagiului de practic. f) Tutore persoana desemnat de partenerul de practic s asigure condiiile de desfurare a stagiului de practic. g) Convenie-cadru privind efectuarea stagiului de practic acordul ncheiat ntre facultate, partenerul de practic i practicant. h) Student coordonator grup de lucru studentul angrenat n stagiul de practic i delegat s realizeze o comunicare eficient ntre tutore, cadrul didactic coordonator i grupul de studeni aflai n stagiul de practic. i) Stagiul de practic al studenilor se va desfura n conformitate cu prevederile planului de nvmnt al fiecrei specializri implicate n implementarea proiectului. j) Practica se va desfura n cadrul unor instituii publice sau private cu domeniul de activitate corespunztor specializrilor implicate n implementarea proiectului astfel nct s permit acestora o documentare corespunztoare n domeniile precizate n planul de nvmnt. k) Instructajul de practic pentru studenii de la cursurile de zi va avea loc n sptmna premergtoare nceperii stagiului de practic, slile n care se va desfura instructajul urmnd a fi afiate la avizier. l) Studenii ncadrai (salariai) ntr-o instituie public sau privat pot efectua stagiul de practic n instituia n care lucreaz, n domeniul precizat n planul de nvmnt i n condiiile prevzute n manualul de practic. m) Fiecare grup de studeni va fi sub ndrumarea unui cadru didactic coordonator/supervizor i a unui tutore (din partea instituiei partener de practic). n) Programul zilnic de desfurare a practicii este de 6 ore n fiecare zi lucrtoare. o) n urma documentrii practice, studenii vor completa caietul de practic, cuprinznd tratarea problemelor cuprinse n programa analitic de practic. p) La ncheierea practicii, studenii vor solicita semntura reprezentantului legal al partenerului de practic, tampila, semntura i calificativul acordat de tutore. r) Colocviul de practic va consta n susinerea i argumentarea
informaiilor cuprinse n caietul de practic i prezentarea fiei de evaluare poststagiu, care va cuprinde calificativul acordat de ctre tutore. s) Prezentele prevederi, ct i tematica de practic i coninutul caietului de practic vor fi comunicate n detaliu studenilor la instructajul de practic, fiecare cadru didactic supervizor fiind dator s urmreasc respectarea lor. 3
2. TEMATICA, OBIECTIVELE I COMPETENELE DOBNDITE N CADRUL STAGIULUI DE PRACTIC Stagiul de practic va viza urmtoarele aspecte: statutul societii/instituiei unde studentul efectueaz practica de specialitate; obiectul de activitate al firmei/instituiei; organigrama firmei/instituiei; cunoaterea concret a modului de desfurare a practicii profesiunii contabile n firm/instituie; formarea prin efort direct, sistematic i dirijat a concepiei proprii de nelegere, judecare, utilizare i valorificare a sistemului de contabilitate, adaptat mecanismelor i instrumentelor de gestiune a ntreprinderii; concretizarea prin efort propriu, pe rspunderea studentului, a lucrrilor practice specifice de evaluare, calcul, analiz i control, a nregistrrilor contabile cronologice i sistematice, a modalitilor practice de organizare a formei de contabilitate; justificarea cu argumente a sistemului de nregistrri, calcule i operaii; fundamentarea operaiunilor pe baz de documente; ntocmirea n form adecvat, legal, a registrelor contabile obligatorii; ntocmirea i prezentarea cu date concrete, pentru o perioad determinat, a balanei conturilor sintetice; prezentarea i interpretarea corelaiilor de control contabil dintre registre, balan i inventar; grupajul soldurilor sintetice din balan n situaiile financiare, analiza i interpretarea corelaiilor privind indicatorii de bilan (situaia patrimoniului, cheltuielile, veniturile i rezultatul ca un tot unitar); utilizarea sistemului informatic financiar-contabil n realizarea tuturor operaiunilor financiar-contabile specifice entitii economice.
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3. PREZENTAREA PARTENERULUI DE PRACTIC1 3.1. Profilul de activitate, statutul juridic, dimensiunea i complexitatea activitii 3.2. Obiectivele de dezvoltare i modernizare ale partenerului de practic 3.3. Sistemul actual de management 3.4. Fluxul operaiunilor necesare pentru produsele i/sau serviciile oferite _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________
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Aceast seciune a caietului de practic trebuie s reflecte activitatea efectiv de practic a studentului i este obligatorie anexarea de materiale justificative (documente elaborate pe perioada practicii).
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4. DESCRIERE DE ANSAMBLU A STAGIULUI DE PRACTIC Se va completa de ctre student: locul de desfurare, activitile desfurate, precum i actele ntocmite. ATENIE: Aceast parte a caietului de practic reflect activitatea efectiv din stagiul de practic a studentului. Este obligatorie anexarea de materiale justificative (documente elaborate i/sau utilizate pe perioada stagiului de practic). _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________
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5. FIA DE OBSERVAIE/EVALUARE A STUDENTULUI DE CTRE TUTORE/CADRU DIDACTIC COORDONATOR PRACTIC SPECIALIZARE Nr. crt. Data Ora Observaii
Data ............................................... Semntur tutore,........................................................................ Semntur cadru didactic coordonator,.......................................
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6. FIA DE EVALUARE POSTSTAGIU DE PRACTIC COMPETENELE OBINUTE Nivelul competenelor dobndite
A. Competene instrumental aplicative: 1 2 3 4 5 1. Utilizarea corect a metodelor de lucru alese; 2. Realizarea corect a lucrrilor specifice corespunztoare profilului partenerului de practic; 3. Dezvoltarea abilitilor de relaionare(comunicare, lucru n echip); 4. Dezvoltarea altor abiliti necesare adaptrii la mediul profesional: utilizarea calculatorului i programelor specifice de lucru; utilizarea limbajului adecvat categoriei de persoane de care se ocup; utilizarea corespunztoare a documentelor folosite n instituie (legi, fie, formulare, rapoarte, proiecte etc.); utilizarea instrumentelor din dotarea instituiei (telefon, fax, copiator,
calculator, imprimant, programe informatice specifice etc.); familiarizarea cu diferite circuite ale: informaiilor, documentelor, deciziilor, raportrilor ierarhice etc., din instituie; familiarizarea cu circuitele funcionale ale instituiei; utilizarea protocoalelor specifice instituiei (domeniului) locale, naionale sau europene. B. Competene atitudinale: dezvoltarea atitudinilor empatice fa de persoanele din grupul int; cultivarea responsabilitii individuale, colective i sociale n instituie i fa de grupurile int; manifestarea responsabilitii fa de propria persoan, prin nsuirea bunelor practici; promovarea bunului renume al Universitii Spiru Haret prin comportamente dezirabile social i diseminarea pozitiv a activitilor acesteia; autoevaluarea satisfaciei muncii n vederea orientrii n carier; valorificarea potenialelor individuale prin promovarea iniiativei i creativitii, armonizrii climatului de lucru, optimizrii i eficientizrii activitii n instituia partener de practic. Data, Semntura tutorelui,
Legenda: Nivelul competenelor dobndite: 5- foarte mare ; 4- mare; 3-satisfctor; 2- mic; 1- nesatisfctor.
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Colectiv tiinific i redacional: Aurelian A. BONDREA Manager proiect Maria ANDRONIE Asistent de proiect 1 Florin FINII Coordonator specializare tefan BARBLAT Asistent de proiect 2 Aurelian Virgil BLU Asistent de proiect 3 Dumitru NICA Responsabil financiar Mariana RUDREANU Coordonator practic Mdlina COCOATU Coordonator practic Diana-Anca, ARTENE Asistent coordonator practic Iustin ANDRONIE Expert IT