Overview
Lecturer
Sorin Constantin Deaconu
Seminar tutor
Sorin Constantin Deaconu
Type of course
Compulsory
Language of instruction
Romanian
Erasmus language
English
Domain
Accounting
Field of study
Accounting and Management Information Systems
Form of education
Full-time
Form of instruction
Class
Credit awarded by
Grade
Teaching methods
Lecture, conversation, exemplification.
Entry requirements
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Aims
• Developing the capacity of the students for building and correctly using the accounting information for ONG, professionals and companies developing franchise, factoring etc. activities.
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Course contents
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.
Learning outcomes
• 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.
Assessment
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.