Course Code: FB2108.3 • Study year: II • Academic Year: 2024-2025
Domain: Accounting • Field of study: Accounting and Management Information Systems
Type of course: Elective (1 of 2)
Language of instruction: English
Erasmus Language of instruction: English
Name of lecturer: Sorin Constantin Deaconu
Seminar tutor: Sorin Constantin Deaconu
Form of education Full-time
Form of instruction: Class
Number of teaching hours per semester: 42
Number of teaching hours per week: 3
Semester: Autumn
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 3

Course aims:

- The use of the professional reasoning by the students in order to recognise various transactions and events in accountancy.
- Knowledge of the tasks of accounting with regard to the organization and management of accounting;
- Presentation of the main supporting documents in which operations regarding assets, liabilities and equity are recorded;
- Acquiring the modalities of recording in the registry of operations regarding assets, liabilities and equity;
- Interpretation of the accounting information provided by the register of the big book and the balance of verification regarding assets, liabilities and equity.

Course Entry Requirements:


Course contents:

1. Theoretical approaches concerning capital 2. Characteristics and management accounting of fixed asset 3. Evaluation of fixed assets – features 4. Theoretical approaches stocks and production in progress 5. Particularities of the evaluation of the nature of material goods of stocks 6. Concepts, typology, assessment of third parties 7. Theoretical approaches on entities treasury 8. The characteristics and management accounting of expenditure and revenue 9. Method of determining the outcome 10. Annual financial statements. Composition and method of preparation

Teaching methods:

Lecture, conversation, exemplification.

Learning outcomes:

• Knowing the duties of the accountancy for organising and managing the accountancy; • Presenting the main supporting documents related to the operations upon the actives, the debts and the capitals of a company; • Learning registering modalities in the journal register for the operations upon the actives, the debts and the capitals of a company

Learning outcomes verification and assessment criteria:

Written exam – 75%; verification during semester – 25%.

Recommended reading:

Deaconu S.C., Micro Businesses – A Fiscal And Accounting „Trap” For The Tax Payer, European Journal of Business and Social Sciences, EBSCO, ProQuest, 2014, 6.
MFP, Accounting Law no. 82/1991 with the further amendments and completions republished in the Official Journal no. 454/2008., Monitorul Oficial, Bucuresti, 1991, 20.
MFP, The Order 2634/2015 for financial accounting documents, Official Journal no. 910/2015., Monitorul Oficial, Bucuresti, 2015, 20.
Deaconu S.C., Accounting and fiscal reports in the case of the annulment of the vat code, Annals of the Constantin Brâncuşi, Tg Jiu, 2018, 6.
Deaconu S.C., Accounting treatments related to accomodation and complementary services provided by a hotel unit in Romania, CEEOL, EBSCO., Craiova, 2011, 5.