Course Code: ECTS 114 • Study year: I • Academic Year: 2024-2025
Domain: Business Administration • Field of study: Economy of services, tourism and commerce
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

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,
Briciu S., Popa I., E., Bunget O., Peres C., Stefan P., Bazele contabilității. Aplicații practice., Editura Economica, București, 2009,