Course Code: CIG 224 • 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-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:


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,, s.l., s.a., (on www).
Tiron-Tudor, Adriana, Public Sector Accounting, Auditing and Control in Romania, Springer International Publishing,, s.l., 2019, (on www).
ACCACE, Tax Guideline for Romania,, Bucharest, 2019, (on www).