| Type of course: | Compulsory |
| Language of instruction: | Romanian |
| 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 |
Students will learn the basics of Accounting
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1. Introduction in Accounting 2. Financial Situations 3. Using the accounting accounts 4. Trial Balance
Lecture, Discussions.
- Ensuring a minimum level of knowledge of students in accounting - Knowing the users of financial documents - Learning to register operations in the entity accounting
Written test examination - 70%, Verification during the semester (project) - 30%.
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,