Course BA 114 · Year I · Autumn 2025-2026

ACCOUNTING

Compulsory course in Business Administration (in English), taught by Ioan Dan Topor.

This course page is from 2025-2026 and is archived.
See this course for the current academic year

Overview

Lecturer
Ioan Dan Topor
Seminar tutor
Ioan Dan Topor
Type of course
Compulsory
Language of instruction
English
Erasmus language
English
Domain
Business Administration
Field of study
Business Administration (in English)
Form of education
Full-time
Form of instruction
Class
Credit awarded by
Grade
Teaching methods
Lecture, Presentation, Discussions.
Entry requirements
-

Aims

Students will learn the basics of Accounting

Students will develop the economic thinking and operationalization with financial - accounting regulations

Acquisition of practical skills related to the application of accounting in the context of a market economy

Course contents

1. What is accountancy? 2. Double entry accounting 3. Accounting work closing the year 4. Verification Balance

Learning outcomes

- Ensuring a minimum level of knowledge of students in accounting - Knowing the users of financial documents - Learning to register operations in the entity accounting

Assessment

Written test examination - 80%, Verification during the semester (project) - 20%.

Recommended reading

Fundamentals of accounting. Basing accounting principles simplified for accounting students
Donatila San Juan
Authorhouse, -, 2017 · -
Fundamental Accounting principles, 20th edition
John Wild, Ken Shaw, Barbara Chiappetta
McGraw-Hill/Irwin, -, 2010 · -
The Fundamentals Of Accounting (Classic Reprint)
William Morse Cole
Forgotten Books, -, 2015 · -