Type of course: |
Compulsory |
Language of instruction: |
English |
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 / Seminary |
Number of teaching hours per semester: |
56 |
Number of teaching hours per week: |
4 |
Semester: |
Summer |
Form of receiving a credit for a course: |
Grade |
Number of ECTS credits allocated |
5 |
Course aims:
Development of the logical and cognitive analysis mechanisms necessary for business management;
Students acquire the compulsory knowledge regarding the fulfillment of all obligations included in the fiscal laws
emphasizing the way of evidencing, calculating, declaring and paying the taxes and duties due to the consolidated state budget and the local budgets
Course Entry Requirements:
N/A
Course contents:
- FISCAL AND ACCOUNTING PRINCIPLES ON PROFIT AND PROFIT MANAGEMENT
- THE GENERAL FISCAL AND ACCOUNTING FRAMEWORK ON EXCISE IN ROMANIA
- CORPORAL IMMOBILIZATIONS. VALUE ADDED TAX
- INVESTMENTS IN ECONOMY
- FORMS OF INVESTMENTS FINANCING IN COMPANIES
- ANALYSIS OF THE ECONOMIC EFFICIENCY OF CAPITAL
- GENERAL INDICATORS OF EFFICIENCY
- PRESENT VALUE OF THE CAPITAL INVESTMENT
- RISKS ANALYSIS OF THE CAPITAL INVESTMENT
- THE PUBLIC PROCUREMENT SYSTEM
- AWARD PRINCIPLES. AWARD PROCEDURES
- PUBLIC PROCUREMENT PROCESS
Teaching methods:
Lecture, talks
Learning outcomes:
The course aims to analyze tax issues and accounting regulations. The theoretical and practical accounting fundamentals, combined with the requirements of tax legislation, provide students with solutions for determining and reflecting in accounting the company's obligations towards the state budget and social security. It is essential to debate the main aspects of taxation in our country, as a lot of questions arise about the Romanian tax legislation, which is so extensive and constantly changing
Learning outcomes verification and assessment criteria:
Written exam 70%, Preparing research paper 30%
Recommended reading:
Agar C,
Capital Investment and Financing: a practical guide to financial evaluation, Elsevier Finance
, -
, 2005
, -
Levy H., Sarnat M,
Capital Investment and Financial Decisions, Prentice Hall
, -
, 1994
, -
2. Brealey R.A., Myers S.C., Brattle Group,
Capital Investment and Valuation, McGraw Hill Professional
, -
, 2003
, -