Overview
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 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.
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.
Assessment
Written exam -70%; Portfolio of practical works-30%.