Course aims:

Acquiring the knowledge specific to computer aided accounting, expressed through the knowledge, understanding and use of the specific language, as well as by explaining the issues raised;
Training and development of students' ability to use computers and software in accounting;
Training of skills for using the Internet for financial and accounting;
Developing the students’ capacity of management of financial-accounting software;
Training the skills of analysis and interpretation of the information provided by accounting information system.

Course Entry Requirements:

None

Course contents:

1. Introduction to computer-aided accounting; 2. Computer technology for the financial-accounting activity; 3. Internet and accounting; 4. Configuration in accounting programs; 5. Computerized management of companies’ data; 6. Recording in programs of the companies’ transactions.

Teaching methods:

Lecture, explication, conversation, exemplification, exercise, case study

Learning outcomes:

• To define the concepts in the area of accounting programs; • To use computers and software in accounting; • To record in programs of the companies’ transactions.

Learning outcomes verification and assessment criteria:

• Evaluation criteria: level and accuracy of knowledge, scientific rigor of language; • Evaluation methods: oral examination (80% of the grade), students' assessments (20% of the grade).

Recommended reading:

Teiuşan, Sorin-Ciprian, Computer-Assisted Accounting, Annals of the University of Petroșani, Economics, http://journaldatabase.info/articles/computer-assisted_accounting.html, Petroşani, 2009, (on www).
Teiuşan, Sorin-Ciprian, Internet Resources for Accountants, Annals of the „Constantin Brâncuşi” University of Târgu Jiu, Economy Series, http://www.utgjiu.ro/revista/ec/pdf/2017-05/03_Teiusan.pdf, Targu Jiu, 2017, (on www).
Teiuşan, Sorin-Ciprian; Cismaşu, Alexandru, Electronic Signature for Romanian Accountants, The Young Economists Journal, http://feaa.ucv.ro/RTE/22-09.pdf, Craiova, 2014, (on www).
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).