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Faculty of Economics Cluj-Napoca

“Dimitrie Cantemir” Christian University of Bucharest

Accredited and awarded the qualification “High Degree of Trust”

BUSINESS ACCOUNTING AND TAXATION

This study program is intended for further training of financial and accounting specialists in tax management, making a distinction between accounting reasoning and taxation.

Competences:

  • Apply the concepts, procedures and methods used in the accounting system of an entity/organization for the recording of economic operations.
  • Evaluate procedures and techniques applicable to the recording of economic operations in accounting records
  • Apply basic concepts, theories, principles and methods for the preparation of information needed to draw up financial-accounting and/or tax reports.
  • Evaluate procedures and tools for the processing of information needed to prepare financial-accounting and/or tax reports.
  • Prepare and present financial-accounting and/or tax reports.
  • Apply the principles, rules and values of professional ethics within one's own rigorous, efficient and responsible work strategy

CURRICULUM

No.

Subjects

Teaching Activities

No. of Credits

Evaluation

C

S

1

Determination and accounting of corporate tax

8

10

2

PV

2

Determination and accounting of corporate tax and social security contributions

8

10

2

PV

3

Determination and accounting of excise duties

8

10

2

PV

4

Determination and accounting of value added tax

13

14

3

PV

5

Determining and accounting of local taxes and duties

4

5

1

PV

TOTAL NO. OF HOURS:   90

TOTAL NO. OF EARNED CREDITS: 10

Final evaluation – Practical test

PV



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