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 |
Semester: | Autumn |
Form of receiving a credit for a course: | Grade |
Number of ECTS credits allocated | 5 |
1. Accounting harmonization. 2. The general preparation and presentation of financial statements. 3. Tangible assets. 4. Stocks. 5. Balance Sheet 6. Profit and loss account
• Knowing the essential elements upon the financial reports • Identifying the economic and financial consequences in the presentation of the financial situations • Interpreting the accountancy international standards and the European directives