| 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