Course Code: CIG 325 • Study year: III • 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: 56
Number of teaching hours per week: 4
Semester: Summer
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 3

Course aims:

Developing the capacity of the students for building and correctly using the accounting information for ONG, professionals and companies developing franchise, factoring etc. activities.
Use of electronic signature
42 / 5.000 Rezultatele traducerii Notions regarding the authorized natural person

Course Entry Requirements:


Course contents:

1.Accounting treatments and options related to factoring operations. 2. Financial – accounting references related to franchise. Franchise – general aspects. 3. Accounting regulations and practices for the legal persons without patrimonial purpose. 4. Accounting regulations and practices for professionals.

Teaching methods:

Lecture, conversation, exemplification.

Learning outcomes:

• The knowledge of specific accounting regulations related to various segments of activity; • Developing reasoning and improving the economic terminology and the appliance of professional reasoning in recognising, evaluating and using the accounting policies for NGOs, federations, professionals and companies practicing franchise, factoring etc. activities.

Learning outcomes verification and assessment criteria:

Written exam – 90%; verification during semester – 10%.

Recommended reading:

• Accounting Law no. 82/1991 with the further amendments and completions republished in the Official Journal no. 454/2008.
• The Order2634/2015 for financialaccounting documents, Official Journal no. 910/2015
• The Law no. 227/2015 regarding the Fiscal Code with the further amendments and completions, Official Journal no. 688/2015.