Course Code: BA 114 • Study year: I • Academic Year: 2024-2025
Domain: Business Administration • Field of study: Business Administration (in English)
Type of course: Compulsory
Language of instruction: English
Erasmus Language of instruction: English
Name of lecturer: Ioan Dan Topor
Seminar tutor: Ioan Dan Topor
Form of education Full-time
Form of instruction: Class
Number of teaching hours per semester: 42
Number of teaching hours per week: 3
Semester: Autumn
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 5

Course aims:

Students will learn the basics of Accounting
Students will develop the economic thinking and operationalization with financial - accounting regulations
Acquisition of practical skills related to the application of accounting in the context of a market economy

Course Entry Requirements:


Course contents:

1. What is accountancy? 2. Double entry accounting 3. Accounting work closing the year 4. Verification Balance

Teaching methods:

Lecture, Presentation, Discussions.

Learning outcomes:

- Ensuring a minimum level of knowledge of students in accounting - Knowing the users of financial documents - Learning to register operations in the entity accounting

Learning outcomes verification and assessment criteria:

Written test examination - 80%, Verification during the semester (project) - 20%.

Recommended reading:

Donatila San Juan, Fundamentals of accounting. Basing accounting principles simplified for accounting students, Authorhouse, -, 2017, -.
John Wild, Ken Shaw, Barbara Chiappetta, Fundamental Accounting principles, 20th edition, McGraw-Hill/Irwin, -, 2010, -.
William Morse Cole, The Fundamentals Of Accounting (Classic Reprint), Forgotten Books, -, 2015, -.