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.