| Type of course: | Compulsory |
| Language of instruction: | English |
| Erasmus Language of instruction: | English |
| Name of lecturer: | Iuliana Cenar |
| Seminar tutor: | Iuliana Cenar |
| Form of education | Full-time |
| Form of instruction: | Class |
| Number of teaching hours per semester: | 56 |
| Number of teaching hours per week: | 4 |
| Semester: | Autumn |
| Form of receiving a credit for a course: | Grade |
| Number of ECTS credits allocated | 5 |
1. Introduction to Accounting. Accounting – definition. Economic information system organisation. The structure of the economic information system. Accounting – main component of economic records. Tasks, functions, and types of accounting. 2. Financial reports and communication of accounting information. Views upon the object of accounting. The fundamnetal equation in accounting. The financial positioning (assets, euities, liabilities). Global result (expenses, income, and results). Rectifying and regulation structures. General principles for accounting organisation General aspects about the accounting method. Accounting method procedures. Principles of accounting method. 3.Accounting information system. Accounting documents (content, justificative documents, document processing in accounting, accounting synthesis documents). Inventory and assessment in the field of accounting. Inventory: concept and stages. The need and moments of assessment in accounting. Re-assessment in the accounting system 4. Double representation of the financial positioning with adjutancy of the balance sheet. Balance sheet definition and characteristics. Presentation of the structure with the balance sheet. Types of balance sheet changes. Previous stages to the setting up of the balance sheet 5. Double entry accounting system. Definition and need of account. Forms of account. Elements of account Account functioning rules. Double entry accounting and sequence of accounts. Accounting analysis of the economic operations and their reflection in the accounting system. Accounting normalisation.
- Knowledge and understanding of the fundamental concepts, methods and theories in the field of accounting - Use of fundamental knowledge in order to explain and interpret various types of concepts, situations, processes, projects, etc. associated to the accounting field;