| 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: | Summer |
| Form of receiving a credit for a course: | Grade |
| Number of ECTS credits allocated | 3 |
• Developing the capacity of the students for building and correctly using the accounting information for ONG, professionals and companies developing franchise, factoring etc. activities.
-
-
-
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.
Lecture, conversation, exemplification.
• 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.
Written exam – 90%; verification during semester – 10%.
• 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.