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Faculty of Economics Cluj-Napoca

“Dimitrie Cantemir” Christian University of Bucharest

Accredited and awarded the qualification “High Degree of Trust”

ACCOUNTING FOR LEGAL PROFESSIONALS, MANAGERS AND BUSINESS ADMINISTRATORS

This course is intended for non-economic higher education graduates who run a business or are directly involved in business.

Competences:

  • Explain the concepts, procedures and methods used in the accounting of an entity/organization.
  • Apply concepts, procedures and methods used in the accounting system of an entity/organization for the recording of economic operations.
  • Use database management systems and specific software.
  • Apply basic concepts, theories, principles and methods for the preparation of information needed to draw up financial-accounting and/or tax reports.
  • Prepare and present financial-accounting and/or tax reports.
  • Design the structure of an analysis to be conducted on the financial position and performance of an entity/organization.
  • 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

Financial and accounting documents

6

12

2

PV

2

Legal framework of accounting

6

12

2

PV

3

Accounting principles and procedures

6

12

2

Ex

4

Accounting for permanent operations

6

12

2

Ex

5

Accounting for closing operations

6

12

2

Ex

6

Accounting reports

6

12

2

Ex

TOTAL NO. OF HOURS:   108

TOTAL NO. OF EARNED CREDITS: 12

Final evaluation – Practical test

PV



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