Course aims:

Acquisition of knowledge necessary basic accounting profession;
Creating conditions for the further enlargement of accounting knowledge, branches and fields;
Integrate knowledge of accounting knowledge with other economic sectors;

Course Entry Requirements:

-

Course contents:

1.What is accounting? 2. Double entry bookkeeping 3. Work accounting year-end 4. Trial balance

Teaching methods:

Lecture, conversation, exemplification.

Learning outcomes:

• Knowledge, understanding concepts, theories and basic methods of field and area of specialization; their appropriate use in professional communication • Using the knowledge base for explanation and interpretation of various types of concepts, situations, processes, projects, etc. associated domain • Appropriate use of standard evaluation criteria and methods to assess the quality of the merits and limitations of processes, programs, projects, concepts, methods and theories • Developing professional projects using established principles and methods in the field

Learning outcomes verification and assessment criteria:

Written exam – 70%; verification during semester – 30%.

Recommended reading:

Caloian Florentin, Bazele contabilității, , C.H.BECK Publishing House, București,, 2008, -.
Caraiani Chirața, Dumitrana Mihaela, Bazele contabilităţii. Aplicaţii şi studii de caz, Universitară Publishing House, Bucureşti, 2008, -.
Caraiani Chirița, Dumitrana Mihaela, Bazele contabilităţii, Universitară Publishing House,, Bucureşti, 2008, -.