Course aims:

Development of the logical and cognitive analysis mechanisms necessary for business management;
Students acquire the compulsory knowledge regarding the fulfillment of all obligations included in the fiscal laws
emphasizing the way of evidencing, calculating, declaring and paying the taxes and duties due to the consolidated state budget and the local budgets

Course Entry Requirements:

N/A

Course contents:

1. FISCAL AND ACCOUNTING PRINCIPLES ON PROFIT AND PROFIT MANAGEMENT
2. THE GENERAL FISCAL AND ACCOUNTING FRAMEWORK ON EXCISE IN ROMANIA
3. CORPORAL IMMOBILIZATIONS. VALUE ADDED TAX
4. INVESTMENTS IN ECONOMY
5. FORMS OF INVESTMENTS FINANCING IN COMPANIES
6. ANALYSIS OF THE ECONOMIC EFFICIENCY OF CAPITAL
7. GENERAL INDICATORS OF EFFICIENCY
8. PRESENT VALUE OF THE CAPITAL INVESTMENT
9. RISKS ANALYSIS OF THE CAPITAL INVESTMENT
10. THE PUBLIC PROCUREMENT SYSTEM
11. AWARD PRINCIPLES. AWARD PROCEDURES
12. PUBLIC PROCUREMENT PROCESS

Teaching methods:

Lecture, talks

Learning outcomes:

The course aims to analyze tax issues and accounting regulations. The theoretical and practical accounting fundamentals, combined with the requirements of tax legislation, provide students with solutions for determining and reflecting in accounting the company's obligations towards the state budget and social security. It is essential to debate the main aspects of taxation in our country, as a lot of questions arise about the Romanian tax legislation, which is so extensive and constantly changing

Learning outcomes verification and assessment criteria:

Written exam 70%, Preparing research paper 30%

Recommended reading:

Agar C, Capital Investment and Financing: a practical guide to financial evaluation, Elsevier Finance, -, 2005, -.
Levy H., Sarnat M, Capital Investment and Financial Decisions, Prentice Hall, -, 1994, -.
2. Brealey R.A., Myers S.C., Brattle Group, Capital Investment and Valuation, McGraw Hill Professional, -, 2003, -.