Course aims:

• The use of the professional reasoning by the students in order to recognise various transactions and events in accountancy.
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Course Entry Requirements:

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Course contents:

1. Theoretical approaches concerning capital 2. Characteristics and management accounting of fixed asset 3. Evaluation of fixed assets – features 4. Theoretical approaches stocks and production in progress 5. Particularities of the evaluation of the nature of material goods of stocks 6. Concepts, typology, assessment of third parties 7. Theoretical approaches on entities treasury 8. The characteristics and management accounting of expenditure and revenue 9. Method of determining the outcome 10. Annual financial statements. Composition and method of preparation

Teaching methods:

Lecture, conversation, exemplification.

Learning outcomes:

• Knowing the duties of the accountancy for organising and managing the accountancy; • Presenting the main supporting documents related to the operations upon the actives, the debts and the capitals of a company; • Learning registering modalities in the journal register for the operations upon the actives, the debts and the capitals of a company

Learning outcomes verification and assessment criteria:

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

Recommended reading:

• Deaconu Sorin Constantin, Particularităţi ale contabilităţii entităţilor, Editura C.H. Beck, Bucureşti, 2012.
• Accounting Law no. 82/1991 with the further amendments and completions republished in the Official Journal no. 454/2008.
• The Order 2634/2015 for financial accounting 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.