Type of course: |
Compulsory |
Language of instruction: |
Romanian |
Erasmus Language of instruction: |
English |
Name of lecturer: |
Sorin-Ciprian Teiușan |
Seminar tutor: |
Sorin-Ciprian Teiușan |
Form of education |
Full-time |
Form of instruction: |
Class |
Number of teaching hours per semester: |
84 |
Number of teaching hours per week: |
28 |
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;
Development of students' ability to use specific tools of accounting;
Familiarization of the students with the application of theoretical knowledge into economic entities, acquired in the education process;
Development of new practical skills in accounting issues;
Development the skills of analysis and interpretation of the information provided by the accounting information system.
Course Entry Requirements:
None
Course contents:
1. Financial accounting; 2. Accounting for public institutions; 3. Management accounting
Teaching methods:
Is not the case
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:
• Evaluation criteria: level and accuracy of knowledge, scientific rigor of language; • Evaluation methods: oral examination (100% of the grade).
Recommended reading:
Cenar Iuliana,
Fundamentals of Accounting, Universitatea 1 Decembrie 1918, Didactica
, Alba Iulia
, 2013
, (in uab)
Ponorica, Andreea; Popescu, Adriana; Stanila, Oana,
Practice Guide of Basic, Financial and Management Accounting, CECCAR
, Bucureşti
, 2006
, (in uab)
De Brouwer, Philippe J.S.,
Managerial Accounting Methods and Functions, https://www.de-brouwer.com/assets/students/uw_eMBA_wikibook-managerial-accounting.pdf
, s.l.
, s.a.
, (on www)
Tiron-Tudor, Adriana,
Public Sector Accounting, Auditing and Control in Romania, Springer International Publishing, https://www.springerprofessional.de/en/public-sector-accounting-auditing-and-control-in-romania/16585526
, s.l.
, 2019
, (on www)
ACCACE,
Tax Guideline for Romania, accace.com
, Bucharest
, 2019
, (on www)