Overview
Lecturer
Sorin-Ciprian Teiușan
Seminar tutor
Sorin-Ciprian Teiușan
Type of course
Compulsory
Language of instruction
Romanian
Erasmus language
English
Domain
Accounting
Field of study
Accounting and Management Information Systems
Form of education
Full-time
Form of instruction
Class
Credit awarded by
Grade
Teaching methods
Is not the case
Entry requirements
None
Aims
Completion and deepening of the knowledge gained;
Development of students' ability to use specific tools of accounting;
Familiarization of the students with the application of theoretical knowledge into economic entities, acquired in the education process;
Development of new practical skills in accounting issues;
Development the skills of analysis and interpretation of the information provided by the accounting information system.
Course contents
1. Financial accounting; 2. Accounting for public institutions; 3. Management accounting
Learning outcomes
• Knowledge on the development of accounting profession practice at entity level; • Capacity building and concrete realities attitudes investigation and application of research results in improving accounting information; • An open attitude and innovative training in accounting.
Assessment
• Evaluation criteria: level and accuracy of knowledge, scientific rigor of language; • Evaluation methods: oral examination (100% of the grade).
Recommended reading
Fundamentals of Accounting
Cenar Iuliana
Universitatea 1 Decembrie 1918, Didactica, Alba Iulia, 2013 · (in uab)
Practice Guide of Basic, Financial and Management Accounting
Ponorica, Andreea; Popescu, Adriana; Stanila, Oana
CECCAR, Bucureşti, 2006 · (in uab)
Managerial Accounting Methods and Functions
De Brouwer, Philippe J.S.
https://www.de-brouwer.com/assets/students/uw_eMBA_wikibook-managerial-accounting.pdf, s.l., s.a. · (on www)
Public Sector Accounting, Auditing and Control in Romania, Springer International Publishing
Tiron-Tudor, Adriana
https://www.springerprofessional.de/en/public-sector-accounting-auditing-and-control-in-romania/16585526, s.l., 2019 · (on www)
Tax Guideline for Romania
ACCACE
accace.com, Bucharest, 2019 · (on www)