Course aims:

Develop the student's capacity to correctly and efficiently build and use accounting information at entity level.
Assimilation of basic accounting knowledge required by the profession.
Development of 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
Development of decision-making capacity by using financial - accounting information

Course Entry Requirements:

N/A

Course contents:

Chapter I. What is accounting?

1.1. Evolution of accounting

1.2. The object and objectives of accounting

Chapter II. Double entry accounting

2.1. The double game components

2.2. The influence of transactions and transactions on financial position and the recognition of balance sheet and profit and loss account structures

2.3. Double entry using accounts

2.4. Plan of accounts

Chapter III. Accounting work closing the year

3.1. Inventory of assets and liabilities

Chapter IV. Verification balance

4.1. The concept, role and functions of verification

4.2. Classification of check balances

4.3. The identification of errors by means of check balances

 

Teaching methods:

Lecture, presentation, discussions, case study, application

Learning outcomes:

Performs data analysis

Interprets business information

Interprets financial statements

Thinks analytically

Learning outcomes verification and assessment criteria:

Knowledge and understanding of the fundamental concepts, theories and methods in the field and speciality area; Drawing up professional projects with methods and principles acknowledged in the field.

Recommended reading:

Colasse Bernard, General accounting, Moldova Publishing House, Iasi, 1995, 149.
Puțan Alina, Accounting, Seria Didactica, Alba Iulia, 2024, 100.
Cenar Iuliana, The accounting bases, Aeternitas, Alba Iulia, 2008, 110.