|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|
|Form of receiving a credit for a course:||Grade|
|Number of ECTS credits allocated||3|
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.
• 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.