Course aims:

The course aims to train the students with the role of the financial accounting applied to companies in the touristic, agriculture and construction field of activity, creating for the students an acceptable level of knowledge.
Recognition of biological assets
Intra-community deliveries

Course Entry Requirements:

-

Course contents:

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

Teaching methods:

Lecture, conversation, exemplification.

Learning outcomes:

• 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;

Learning outcomes verification and assessment criteria:

Written exam – 80%; verification during semester – 20%.

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.
• www.insse.ro
• www.emeraldinsight.com