Course Code: SIC21-2 • Study year: II • Academic Year: 2024-2025
Domain: Accounting - Masters • Field of study: The accounting information system in assisting managerial decisions
Type of course: Elective (1 of 2)
Language of instruction: English
Erasmus Language of instruction: English
Name of lecturer: Ionela Cornelia Cioca
Seminar tutor: Ionela Cornelia Cioca
Form of education Full-time
Form of instruction: Class
Number of teaching hours per semester: 56
Number of teaching hours per week: 2
Semester: Autumn
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 8

Course aims:

• Acquisition of knowledge regarding the evaluation entities
• Acquire knowledge on how to apply the methods and techniques of evaluation entities
• Skills training to prepare the assessment report

Course Entry Requirements:

Whitebord, markets, standards

Course contents:

Main approaches in accordance with International Valuation Standards in estimating business

  1. Other approaches to value and company performance and shareholder value, specific listed companies

3 Methods of assessment based on assets

  1. Analiza market rates
  2. Valuation for financial reporting

6.Evaluarea in order mergers

  1. Assessment of credit guarantee
  2. Assessment for liquidation
  3. Evaluation and environmental factors

Teaching methods:

Lecture, conversation, exemplification.

Learning outcomes:

  • Develop the capacity of analysis, synthesis and independent interpretation of accounting information to assess economic problems
  • Investigation of conditions and situations to communicate complex economic arguments and demonstrate the results of its evaluation
  • Ability to work independently and / or in teams, to identify solutions for solving specific economic problems in providing the necessary accounting information management entities
  • Possibility to register the accountancy professional organizations

Learning outcomes verification and assessment criteria:

Written exam – 70%; verification during semester – 30%.

Recommended reading:

anevar, International Valuation Standards, ANEVAR,, anevar, romania, 2021, 500.
cioca ionela, tehnici si metode de evaluare a entitatilor, seria didactica, romania, 2018, 150.
danuletiu adina, evaluarea intreprinderii, seria didactica, alba iulia, 2019, 50.