Overview
Aims
Developing the capacity of the students for building and correctly using the accounting information for ONG, professionals and companies developing franchise, factoring etc. activities.
Use of electronic signature
42 / 5.000 Rezultatele traducerii Notions regarding the authorized natural person
Course contents
1.Accounting treatments and options related to factoring operations. 2. Financial – accounting references related to franchise. Franchise – general aspects. 3. Accounting regulations and practices for the legal persons without patrimonial purpose. 4. Accounting regulations and practices for professionals.
Learning outcomes
• The knowledge of specific accounting regulations related to various segments of activity; • Developing reasoning and improving the economic terminology and the appliance of professional reasoning in recognising, evaluating and using the accounting policies for NGOs, federations, professionals and companies practicing franchise, factoring etc. activities.
Assessment
Written exam – 90%; verification during semester – 10%.