General Accountancy (2nd Year, 4th Semester)

Transcription

1 General Accountancy (2nd Year, 4th Semester) Credit value (ECTS) 4 Course category Domain (Imposed) Course holder Discipline objectives (course and practical works) The course aims to build among students the necessary knowledge concerning the terms and language of accountancy, the learning, principles and basic procedures of accountancy. During practical classes students acquire theoretical concepts and methodology of accounting in order to create a coherent thinking on patrimony as an object of accountancy and to understand the principles and procedures regarding recording, calculating, analyzing and controling the situation and movement of its economic entities. Contents (syllabus) Course (chapters/subchapters) The importance, object and method of accountancy Balance sheet structures Accounts and double registration Trial balance Analysis and operation of accounts Documentation, process of accounting method Inventorying and inventory The accounting calculation of production costs The annual financial statements Practical classes Accounting logic Balance sheet and its types of amendments Applications on dual registration accounts, accounting analysis stages Preparing the trial balance Accounting the major economic transactions arising from the activity of a commercial unit Accounting sheets Calculating the production cost Accounting procedures on closing the financial year Refrences Maria Badoi Legea contabilității comentată, Ed. Universul juridic, 2013 Chiran, I.V.Ciurea, Elena Gîndu, Gabriela Ignat Management, marketing si gestiune economică, Ed. Performantica, Iasi, 2006 Doina Cojoc, Gabriela Ignat Contabilitate, Ed. Pim, Iași, 2008 Doina Cojoc, Gabriela Ignat, Iațco Constantin Contabilitate pentru ingineri, Ed. Pim 2008 Horomnea E. Introducere în contabilitate, concepte și aplicații, Ed.TIPOMOLDOVA Iași, 2010 Horomnea E. Bazele contabilității Ed Libris, 2007

2 Gabriela Ignat, Doina Cojoc Bilanțul contabil și reusita economică, Ed. PIM Iasi, 2008 Munteanu Victor Bazele contabilității, Ed. Pro Universitaria 2012 Oprea Calin, Mihai Ristea Bazele Contabilității, Editura Didactica și Pedagogică 2013 *** Cartea verde a contabilității 2013, Editura Rentrop & Stratan Evaluation Evaluation form Evaluation Methods Percentage of the final grade Exam Written 60% Appreciation of the activity during the semester Oral assessment during the semester, verification tests and final colloquium. 40% Contact Faculty of Agriculture University of Applied Life Sciences and Environment Iași Aleea Mihail Sadoveanu 3, Iaşi, Zip Code , Romania Phone: gabriela@uaiasi.ro Modalități de evaluare Procent din nota finala

3 Accountancy and Economic Management (4th Year, 8th Semester) Credit value (ECTS) 5 Course category Domain (Imposed) Course holder Discipline objectives (course and practical works) The course aims to build among students the necessary knowledge concerning the terms and language of accountancy, in order to create a coherent thinking on patrimony as an object of accountancy and to understand the principles and procedures regarding recording, calculating, analyzing and controling the situation and movement of its agricultural entities. During practical classes students acquire theoretical concepts and methodology of accounting in order to create a coherent thinking on patrimony as an object of accountancy and to understand the principles and procedures regarding recording, calculating, analyzing and controling the situation and movement of its economic entities. Contents (syllabus) Course (chapters/subchapters) The importance, object and method of accountancy Balance sheet structures Accounts and double registration Trial balance Analysis and operation of accounts Documentation, process of accounting method Inventorying and inventory The accounting calculation of production costs The annual financial statements Practical classes Accounting logic Balance sheet and its types of amendments Applications on dual registration accounts, accounting analysis stages Preparing the trial balance Accounting the major economic transactions arising from the activity of a commercial unit Primary documents and records in agricultural units Calculating the production cost in agricultural units Data analysis on the balance sheet of agricultural units Refrences Maria Badoi Legea contabilității comentată, Ed. Universul juridic, 2013 Chiran, I.V.Ciurea, Elena Gîndu, Gabriela Ignat Management, marketing si gestiune economică, Ed. Performantica, Iasi, 2006 Doina Cojoc, Gabriela Ignat Contabilitate, Ed. Pim, Iași, 2008

4 Doina Cojoc, Gabriela Ignat, Iațco Constantin Contabilitate pentru ingineri, Ed. Pim 2008 Horomnea E Introducere în contabilitate, concepte și aplicații, Ed.TIPOMOLDOVA Iași, 2010 Horomnea E. Bazele contabilității Ed Libris, 2007 Gabriela Ignat, Doina Cojoc Bilanțul contabil și reusita economică, Ed. PIM Iasi, 2008 Munteanu Victor Bazele contabilității, Ed. Pro Universitaria 2012 Oprea Calin, Mihai Ristea Bazele Contabilității, Editura Didactica și Pedagogică 2013 *** Cartea verde a contabilității 2013, Editura Rentrop & Stratan Evaluation Evaluation form Evaluation Methods Percentage of the final grade Exam Written 60% Appreciation of the activity during the semester Oral assessment during the semester, verification tests and final colloquium. 40% Contact Faculty of Agriculture University of Applied Life Sciences and Environment Iași Aleea Mihail Sadoveanu 3, Iaşi, Zip Code , Romania Phone: gabriela@uaiasi.ro Modalități de evaluare Procent din nota finala

5 Accountancy (4th Year, 8th Semester) Credit value (ECTS) 5 Course category Domain (Imposed) Course holder Discipline objectives (course and practical works) The course aims to build among students the necessary knowledge concerning the terms and language of accountancy, in order to create a coherent thinking on patrimony as an object of accountancy and to understand the principles and procedures regarding recording, calculating, analyzing and controling the situation and movement of its agricultural entities. During practical classes students acquire theoretical concepts and methodology of accounting in order to create a coherent thinking on patrimony as an object of accountancy and to understand the principles and procedures regarding recording, calculating, analyzing and controling the situation and movement of its economic entities. Contents (syllabus) Course (chapters/subchapters) Patrimony of an economic unit Balance sheet, income statement and trial balance specific accounting procedures The economic content and the accounting function of the main accounts Creating the accounting information flow Practical classes Accounting logic Balance sheet, income statement and trial balance Accounting the major economic transactions Data analysis on the balance sheet of an economic unit Refrences Maria Badoi Legea contabilității comentată, Ed. Universul juridic, 2013 Chiran, I.V.Ciurea, Elena Gîndu, Gabriela Ignat Management, marketing si gestiune economică, Ed. Performantica, Iasi, 2006 Doina Cojoc, Gabriela Ignat Contabilitate, Ed. Pim, Iași, 2008 Doina Cojoc, Gabriela Ignat, Iațco Constantin Contabilitate pentru ingineri, Ed. Pim 2008 Horomnea E. Introducere în contabilitate, concepte și aplicații, Ed.TIPOMOLDOVA Iași, 2010 Horomnea E. Bazele contabilității Ed Libris, 2007 Gabriela Ignat, Doina Cojoc Bilanțul contabil și reusita economică, Ed. PIM Iasi, 2008 Munteanu Victor Bazele contabilității, Ed. Pro Universitaria 2012 Oprea Calin, Mihai Ristea Bazele Contabilității, Editura Didactica și Pedagogică 2013 *** Cartea verde a contabilității 2013, Editura Rentrop & Stratan

6 Evaluation Evaluation form Evaluation Methods Percentage of the final grade Exam Written 60% Appreciation of the activity during the semester Oral assessment during the semester, verification tests and final colloquium. 40% Contact Faculty of Agriculture University of Applied Life Sciences and Environment Iași Aleea Mihail Sadoveanu 3, Iaşi, Zip Code , Romania Phone: Modalități de evaluare Procent din nota finala

7 Financial Accountancy (3rd Year, 5th Semester) Credit value (ECTS) 5 Course category Domain (Imposed) Course holder Discipline objectives (course and practical works) The course aims completing the training of future specialists in agriculture and food in order to know the organization and management of financial accounting within the operating units. During practical classes, students are familiarized with the tools and working methods specific to accountancy using accounting information for monitoring the evolution of patrimony and for calculating the financial indicators concerning the enterprise activity. Contents (syllabus) Course (chapters/subchapters) Financial accounting organization in Romania Capital accounting Fixed assets accounting Stock and work in progress accounting Receivables and payables accounting Treasury accounting Expenditure accounts Revenue accounting Financial accounting of reporting Practical classes Financial accounting organization in Romania Capital transactions Fixed assets transactions Stock and work in progress transactions Receivables and payables transactions Treasury transactions Expenditure and revenue transactions Submission and publication of annual financial statements Refrences Berheci M. Valorificarea raportărilor contabile, Ed. CECCAR, Bucuresti 2010 Dumitrean E. Contabilitate financiară, Ed. Sedcom Libris, Iasi, 2008 Dumitrean E Contabilitate financiară aplicatii practice, Ed. Sedcom Libris 2013 Gîrbină M.M., Bunea Şt. Studii de caz şi teste grilă privind aplicarea IAS (revizuite) IFRS, vol I şi II, Editura CECCAR, Bucureşti Ediţia a II-a, 2009 Niculae Feleagă, Liliana Feleagă Contabilitate financiară o abordare europeană şi internaţională, Vol. 1 şi 2, Editura Infomega, Bucureşti, 2005

8 Horomnea E., Berheci M., Normalizarea contabilităţii întreprinderii, Ed. Univ. Al. I. Cuza, Iaşi, 2009 Horomnea E., Fundamentele ştiinţifice ale contabilităţii, ed. Tipo Moldova, Iasi, 2008 Pantea I.P, Bodea Gh., Contabilitate financiara, Ed. Intelcredo, Deva, 2009 Ristea M. ş.a., Contabilitatea financiară a întreprinderii, Ed. Universitară, Bucureşti, 2009 Toma C. Managementul contabilitatii financiare, Ed. TipoMoldova 2012 Toma C. Contabilitate financiara Ed. TipoMoldova 2012 *** Standarde Internaţionale de Raportare Financiară,, Editura CECCAR, Bucureşti, 2011 Evaluation Evaluation form Evaluation Methods Percentage of the final grade Exam Written 60% Appreciation of the activity during the semester Oral assessment during the semester, verification tests and final colloquium. 40% Contact Faculty of Agriculture University of Applied Life Sciences and Environment Iași Aleea Mihail Sadoveanu 3, Iaşi, Zip Code , Romania Phone: gabriela@uaiasi.ro Modalități

9 Financial control and accounting expertise (3rd Year, 6th Semester) Credit value (ECTS) 5 Course category Domain (Imposed) Course holder Discipline objectives (course and practical works) The course focuses on completing the training of future specialists in agriculture and food in order to know the organization and management of financial accounting within the operating units. Practical classes aim familiarizing the students with the tools and working methods specific to accounting, utilizing accounting information necessary to analyze patrimony evolution and to calculate financial indicators regarding the activity of the economic entity. Contents (syllabus) Course (chapters/subchapters) Theoretical basis of financial and managing control Organization of financial and managing control Control methods and methodologies Control of management and integrity of the public and private patrimony Standardization of internal audit Auditul intern la instituțiile publice Professional standard No. 35 Accounting Expertises Practical classes Theoretical basis of financial and managing control Organization of financial and managing control Control methods and methodologies Control of management and integrity of the public and private patrimony Standardization of internal audit Auditul intern la instituțiile publice Professional standard No. 35 Accounting Expertises Submission and publication of annual financial statements Refrences Tatiana Dănescu Proceduri și tehnici de audit financiar, Ed. IRECSON, 2008 Florea I., Ionel Corina Chersan Controlul economic, financiar și gestionar, Ed. CECCAR, 2011 Horomnea E. Audit Financiar, Ed. Alfa, 2010 Horomnea E. Audit financiar și certificarea bilanțului contabil, Ed. UAI, 2008 Iațco C. Sisteme comparate de control și audit, Ed. Universității A. I. Cuza, 2005 Iațco C. Modernizarea controlului financiar, Ed.TipoMoldova, 2008 Toma M. Inițiere în auditul situațiilor financiare ale unei entitati, Ed. CECCAR, Bucuresti 2007 ***Istoria Curtii de Conturi, Centrul de Studii istorice, București, 2014 ***OMFP 3512/2008 privind documentele financiar contabile

10 OMFP 2869/2009 privind Normele de organizare și efectuarea inventarierii OMFP nr. 252/2004 pentru aprobarea Codului privind conduita etica a auditorului Intern; OMFP nr. 445/2004 pentru aprobarea Normelor proprii privind exercitarea activității de audit public intern în cadrul Ministerului Finanțelor Publice; Manualul de audit financiar și regularitate, Curtea de Conturi a României, Reglementările internaționale de audit, Ed. IRECSON, Standard profesional nr. 24, Misiunile de audit financiar, Ed CECCAR, 2007 Ghid de utilizare a Standardelor Internaționale de audit în auditarea intreprinderilor mici și mijlocii, Ed CECCAR,