Accounting expertise and tax consulting

Course Code: CIG 326.2 • Study year: III • Academic Year: 2024-2025
Domain: Accounting • Field of study: Accounting and Management Information Systems
Type of course: Elective (1 of 2)
Language of instruction: Romanian
Erasmus Language of instruction: English
Name of lecturer: Attila Szora Tamas
Seminar tutor: Attila Szora Tamas
Form of education Part-time
Form of instruction: Class / Seminary
Number of teaching hours per semester: 75
Number of teaching hours per week: 3
Semester: Summer
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 3

Course aims:

Knowledge of the theoretical and practical foundations regarding the conceptualization and typology of accounting expertise;
Acquiring knowledge regarding judicial and extrajudicial accounting expertise;
Knowledge of the way of carrying out the activity of accounting expertise in Romania.

Course Entry Requirements:


Course contents:

1. General notions regarding expertise and accounting expertise;

2. Judicial accounting expertise;

3. Organizing and carrying out the activity of accounting expertise in Romania;

4. Tax consultancy.

Teaching methods:

Lecture, conversation, exemplification

Learning outcomes:

1. Identification and registration of economic operations in the accounting of the entity / organization

2. Information processing in order to prepare financial - accounting and / or fiscal reports;

3. Carrying out operations specific to financial control - accounting.

Learning outcomes verification and assessment criteria:

Written exam -70%; Portfolio of practical works-30%.

Recommended reading:

Boulescu M., Expertiză Contabilă, Editura Didactică şi Pedagogică, Bucureşti, 2001, pp.1-100.
Domnișoru S., Controlul financiar - contabil şi expertiza contabilă, Editura Stachi, București, 2005, pp.10-90.
Ioan O., Control si audit financiar – contabil, Editura Intelcredo, Deva, 2002, pp.1-100.