Course Code: MK 114 • Study year: I • Academic Year: 2022-2023
Domain: Marketing • Field of study: Marketing
Type of course: Compulsory
Language of instruction: Romanian
Erasmus Language of instruction: English
Name of lecturer: Ioan Dan Topor
Seminar tutor: Ioan Dan Topor
Form of education Full-time
Form of instruction: Class
Number of teaching hours per semester: 42
Number of teaching hours per week: 3
Semester: Autumn
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 5

Course aims:

Students will learn the basics of Accounting
Students will develop the economic thinking and operationalization with financial - accounting regulations
Acquisition of practical skills related to the application of accounting in the context of a market economy

Course Entry Requirements:


Course contents:

1. What is accountancy?  2. Double entry accounting 3. Accounting work closing the year 4. Verification Balance

Teaching methods:

Lecture, Presentation, Discussions.

Learning outcomes:

- Ensuring a minimum level of knowledge of students in accounting - Knowing the users of financial documents - Learning to register operations in the entity accounting

Learning outcomes verification and assessment criteria:

Written test examination - 80%, Verification during the semester (project) - 20%.

Recommended reading:

Donatila San Juan, Fundamentals of accounting. Basing accounting principles simplified for accounting students, Authorhouse , 2017
John Wild, Ken Shaw, Barbara Chiappetta, Fundamental Accounting principles, 20th edition, McGraw-Hill/Irwin , 2010
William Morse Cole, The Fundamentals Of Accounting (Classic Reprint), Forgotten Books , 2015
Briciu S., Popa I., E., Bunget O., Peres C., Stefan P., Bazele contabilității. Aplicații practice., Editura Economica , București , 2009