Overview
Aims
The use of the professional reasoning by the students in order to recognise various transactions and events in accountancy.
Recognition of stock purchases
Recognition of salary operations
Course contents
1. Theoretical approaches concerning capital 2. Characteristics and management accounting of fixed asset 3. Evaluation of fixed assets – features 4. Theoretical approaches stocks and production in progress 5. Particularities of the evaluation of the nature of material goods of stocks 6. Concepts, typology, assessment of third parties 7. Theoretical approaches on entities treasury 8. The characteristics and management accounting of expenditure and revenue 9. Method of determining the outcome 10. Annual financial statements. Composition and method of preparation
Learning outcomes
• Knowing the duties of the accountancy for organising and managing the accountancy; • Presenting the main supporting documents related to the operations upon the actives, the debts and the capitals of a company; • Learning registering modalities in the journal register for the operations upon the actives, the debts and the capitals of a company
Assessment
Written exam – 80%; verification during semester – 20%.