| 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 |
Course aims:
Developing for the students the professional reasoning in applying IAS/IFRS and the European directives.
Recognition of fixed assets
Recognition of inventories in the annual financial statements
Course Entry Requirements:
-
Course contents:
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
Teaching methods:
Lecture, conversation, exemplification.
Learning outcomes:
• 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
Learning outcomes verification and assessment criteria:
Written exam – 90%; verification during semester – 10%.
Recommended reading:
• Accounting Law no. 82/1991 with the further amendments and completions republished in the Official Journal no. 454/2008.
• The Order2634/2015 for financialaccounting documents, Official Journal no. 910/2015.
• The Law no. 227/2015 regarding the Fiscal Code with the further amendments and completions, Official Journal no. 688/2015.
• http://www.aicpa.org.
• http://www.plancomptable.com.