SPECIALTY PRACTICE

Course Code: CIG224 • Study year: II • Academic Year: 2024-2025
Domain: Accounting • Field of study: Accounting and Management Information Systems
Type of course: Compulsory
Language of instruction: Romanian
Erasmus Language of instruction: English
Name of lecturer: Sorin Constantin Deaconu
Seminar tutor: Sorin Constantin Deaconu
Form of education Full-time
Form of instruction: Class
Number of teaching hours per semester: 75
Number of teaching hours per week: 30
Semester: Summer
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 3

Course aims:

Completion and deepening of the knowledge gained, to familiarize students with the application of theoretical knowledge into economic units, acquired in the education process and formation of new practical skills in accounting issues.
Preparation of balance sheet
Preparation of profit and loss account

Course Entry Requirements:

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Course contents:

1. Entity overview 2. The entity's organizational structure 3. Organization and management of financial and accounting activity 4. Recognition in accounting of various categories of assets 5. Preparation of annual financial statements

Teaching methods:

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Learning outcomes:

• Knowledge on the development of accounting profession practice at entity level; • Capacity building and concrete realities attitudes investigation and application of research results in improving accounting information; • An open attitude and innovative training in accounting.

Learning outcomes verification and assessment criteria:

Oral exam – 100%

Recommended reading:

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