| 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 | 5 |
1.Aspects of theorganization and management ofApplied Financial Accounting 2.The characteristics ofagriculture 3.The concept ofagricultural exploitation 4. Thedocumentsused byagriculturalentities 5. Evaluation ofbiological assetsin termsofIAS 41"Agriculture" 6. Cover age of goods evaluated in accounting at the retail price 7. Correlation to detecterrors in retail accounting 8. Suppliesand intra community acquisitions ofgoods 9. Features oftourism activity 10. Reflecting into accounting accommodation activity and other complementary activities 11. Catering-Featuresandaccounting treatments 12. General aspectsofconstruction and assemblywork 13. Price formationinconstruction and assembly
• thoroughgoing study of theoretical and methodical previous knowledge; • forming specialists with academic studies for applied financial accounting, capable of opting for an accounting policy when solving complex briefs for companies in the touristic, agriculture and construction field of activity;