universitatea spiru haret facultatea de management ... · 3 spiru haret university– 2012 on 19th...

SPIRU HARET UNIVERSITY FACULTY OF ACCOUNTING AND FINANCIAL MANAGEMENT

CONSTANTA

BACHELOR GUIDE

2012-2015

Bachelor's degree program:

> ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS

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SPIRU HARET UNIVERSITY– 2012

On 19th

of January 1991, based on prof. PhD. Aurelian Gh Bondrea initiative, ROMANIA

DE MÂINE FOUNDATION and, in this context, Spiru Haret University, were founded according

to the Law for legal no. 21/1924 and according to proceeding concluded on 19th

of January 1991.

According to Art. 7 of the Statute of România de Mâine Foundation, approved by the

Constitutive General Assembly, purpose and objectives are achieved through its specialized

institutions, which organize and carry out, under the provisions of law, education, science and

culture activities.

The Civil Sentence no. 109 of 12th

of February 1991, issued by District 1, Bucharest

Court, accept the application for registration of România de Mâine Foundation in the Register of

Associations and Foundations, thereby becoming a legal entity of private law. Law no. 443 of

July 5, 2002, published in Official Gazette no. 491 of July 9, 2002, establish that Spiru Haret

University is "higher education institution, legal person of private law and public part of the

national education system." According to the Statute of România de Mâine Foundation and the

Charter Spiru Haret University, President of România de Mâine Foundation was the president of

the University Senate.

Article 116 (1) of that Act provides that, management structures and functions of private

universities, powers, the constitution, term of office and teachers' age limits are set by the Charter

of the University. Final decisions in this regard, the university back. "Law no. 480/2006 for the

amendment and completion of Law no. 84/1995, republished, stipulates in art. 116 (2) that" may

establish private universities as president the university officer with responsibilities established

by the Charter of the University ".

Under the provisions of the law, the decision Spiru Haret University Senate, dated

January 24, 2007, adopted unanimously, President of România de Mâine Foundation, president of

the University Senate, and elected rector of the university, President of Spiru Haret University

with quality officer. Spiru Haret University, as private higher education institution accredited

university, holds bachelor and master, fully framed guidelines Bologna Charter, which is a

signatory, and the curricula of European Higher Education Area.

Spiru Haret University cultivates scientific and cultural values of national and universal,

assuming the teaching and research mission consisting of:

a) The training of specialists with a higher level of education, ensuring their professional

qualifications that will give them a real chance to compete in the free market of labor;

b) Development of scientific research, stimulate creative thinking and forces, harnessing

scientific multilateral creative process of art, sports, etc.

To accomplish its mission, the University has established the following objectives:

a) creating and organizing the institutional structures necessary for teaching, learning,

assessment, scientific research relevant performance requirements of higher education

institutions;

b) continued modernization of the educational process by improving study programs, in close

correlation with the progress of the knowledge society, the requirements of economic and social

life;

c) Taking the principle of quality in all the work done in the University;

d) development of scientific research through full involvement of teachers, researchers and

students and building partnerships in this field with universities, scientific research, economic

and social units etc. at home and abroad;

e) Self / periodic evaluation of teaching or scientific research, taking into account standards and

performance indicators to ensure quality of education and research;

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f) Promotion and development of national and international mobility programs for students,

teachers and researchers;

g) A strategic institutional management, efficient and transparent;

h) To educate students in the spirit of respect for human rights and fundamental freedoms,

dignity, mutual understanding, tolerance and cooperation;

i) Maintaining professional and scientific relations with university graduates;

j) Affirming scientific performance of members of the academic community nationally and

internationally;

k) the expansion and diversification of institutional cooperation nationally and internationally;

l) ensuring funding sources, consolidation, expansion and continued modernization of the

material, their judicious and efficient management.

Spiru Haret University policy is future-oriented and student, meaning that:

offers young people the chance of a higher training in conditions allowing their recovery

capabilities and inclinations; puts emphasis on those areas and specializations bachelor, master

and areas for doctoral studies, particularly for young people are interested and meet current and

future needs of Romania; realizes a higher education dynamic, able to integrate operational in

university curricula and educational programs, gains significant new global, knowledge and

culture; capitalize advanced traditions of Romanian education and contributions to science and

culture; promotes interdisciplinary in the process of education and scientific research; education

provides a formative one capable of delivering future graduates upgrade their skills to specialized

training and general education.

Currently, Spiru Haret University has in its structure a number of 25 faculties, 51

undergraduate study programs, all accredited or approved, and 58 postgraduate masters

programs, operating in accordance with the law. Under the provisions of the National Education

Law no. 1/2011, as amended and supplemented, the structure function Spiru Haret University, in

addition to full time, contains part-time forms of education and distance forms of education

(discontinued in 2009). Extent that acquired form of distance education was part of the current

trend manifested in developed countries where parallel work, citizens continue training

throughout life, but also the need to improve upper young employees.

Currently, in the University structure are found 25 faculties and 25 departments involved

in the production, transmission and verifying knowledge base of university activities according to

the mission that has assumed. University has 5 locations in Bucharest, which operates 14

faculties and in five major urban centers in Romania operates 11 other universities. This modern

form of ongoing learning process, preparation and assessment has a great infrastructure

consisting of 6,500 high-end computers in labs in the country and in Bucharest, with continuous

connection to the Internet and Blackboard assessment program used in major universities in

developed countries. With accreditation of Spiru Haret University, were organized

specializations accredited or authorized by the Ministry of Education, university programs in the

25 existing faculties in Bucharest, Brasov, Campulung-Muscel, Constanta, Craiova and Ramnicu-

Valcea.

Experience in organizing and conducting undergraduate studies shows ability of teachers,

departments and faculty councils to design and develop undergraduate curricula in the fields

requested. Students who have attended these programs are considered useful for work and

acquired knowledge that has facilitated capacity building and new skills, he developed an interest

in systematic scientific research.

Organization and managerial activity in Spiru Haret University based National Education

Law no. 1/2011 and Spiru Haret University Charter, which stipulates how (principles and rules)

for the operation of the University, component structures (departments, faculties, boards, offices,

etc.), The powers and responsibilities of each and their interrelations. In Spiru Haret University

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are recognized and generally accepted rules and principles of education in Europe. The Spiru

Haret University is leading a management team whose responsibility is even the President and

Rector. Also, all management structures work in teams and actively involved in achieving

objectives and troubleshooting. The University is organized according to law faculties,

departments and other structures (functional services and technology centers). University

management is provided by the University Senate and Senate between meetings of the Board,

chaired by the President of the University structure - officer.

Within the management structure of the university and the legal provisions, the decisions

of the Senate were founded and operates the following functional departments: Department of

Quality Management, Department for Education and Distance low frequency, Department of

Scientific Research masters and PhD, Department of Teacher Training, Department of

Specialized Languages, IT Department, Centre for Languages and Counseling Center and Career

Guidance. Departments are headed by a director.

The Senate Committees and Councils specialized functions. Networked flexible structure allowed

Spiru Haret University to eliminate some traditional barriers, restricting access to university

studies in Romania: mobility, social costs and occupational barriers, facilitating student-focused

application management and default management performance.

However, Spiru Haret University joined the ideals and principles enshrined in the Magna

Charta Universitatum adopted at Bologna in 1988. President and Rector signed in September

2005 in Bologna, this Charter, pledging on behalf of Spiru Haret University, to respect and

promote fundamental university values and rights contained in this policy document. University

structures with those of Romania of Tomorrow Foundation works as a body fitly that prints all

community members accountable for compliance with basic criteria set out in the Charter of the

University, namely: professional competence, dignity, fairness and loyalty. Faculties are led by

the Dean of the Faculty Council and have full autonomy on decentralization and individual and

collective responsibility principle governing the whole activity.

At the institutional level, operates Quality Management Department (QMD), with a

mission to constantly monitor how to comply with the law, the University Charter, Code of

Ethics, regulations and methodologies, procedures for internal evaluation and quality assurance.

Strategic objectives and quality procedures approved in the University Senate are learned and

applied by all members of the academic community Spiru Haret University. Annually, Quality

Management Department (QMD) present the Senate an internal evaluation report and quality

assurance and program actions that lead to continuous improvement in all areas of teaching and

research. Spiru Haret University is working towards fostering a culture of quality, promoting and

supporting quality standards in education and research. Best practices and unsuccessful

experiences are shared by all members of the academic community, contributing to a culture of

excellence.

University meets the requirements and standards, but has defined specific standards.

There is also a Board of Ethics, Code of Ethics oriented Spiru Haret University. Through a

sustained policy of recruitment, training, promotion of staff, Spiru Haret University has provided

a valuable their teachers, able to cover the scientific and applied theoretical level high teaching

all the plans of education. In our faculty, staff policy pursued legal provisions concerning higher

education, which led to the achievement of accreditation standards specializations and the

classification, time base of professional value-oriented and scientific experience and teaching.

Currently, the University has the required number of teachers own assigned time base

capable of providing high quality training and education to engage students and to current

standards, scientific research. In the academic year 2012-2013, the situation of teachers in the

University, as evidenced by the Member of functions and staff is as follows:

• Total number of employees: 1,423

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• Total number of employees - teachers: 833 (729 full-time teachers and 104 teaching staff based

associate)

• Number of employees - teachers’ auxiliary secretariats, libraries, laboratories, technical services

and administrative staff: 590

In Spiru Haret University a number of 401 teachers possess a Ph.D. and a total of 218

teachers are Ph.D. students, many of whom currently completing a doctoral thesis. Young cadres,

most of them, have a Master’s Degree and have completed teacher training module (DTT).

Teacher evaluation is done annually (in December) on the basis of standards and quality

indicators. As a signatory of the Magna Charta Universitatum (2005), the University has made

efforts to implement the Bologna process: structuring the university on three levels - Bachelor,

Master, Doctorate (BMD) - a period of 3 (4), 2 and 3 years and switching to credit transfer

system, the number of 60 credits transferable to a year of study. There have been constant efforts

to restructure the university curricula, improving credit system (ECTS), quality of education,

content, methods of teaching and assessment of student preparation, shifting emphasis on

customer / student transition from input indicators to indicators output quality etc.

Educational activities of the University are considering the requirements of modern

society based on knowledge and information technology. In this context, the University aims to:

increase the volume, structure and quality of the students reflected in new paradigms, theories

and educational concepts, development and implementation of interdisciplinary scientific

knowledge, correlation studies content requirements arising from economic restructuring,

political and social contemporary, new forms of organization of social life in Romania, the

dynamics of professions and occupations at national and European level.

And graduate students are provided the following resource categories: printed book

publishing and printing provided by România de Mâine Foundation, issued advice provided by

TV H2O own TV and radio station, Radio H2O, Blackboard e-learning platform, supported a

suitably equipped computer, a rich fund of literature books at home and abroad, newspapers and

magazines in the library faculty.

România de Mâine Foundation and Spiru Haret University have a publishing house, a

laboratory for typing and complex art digital printing. Fundației România de Mâine Publishing

House has published a number of 264 academic books in 2011 and 158 units in 2012, thus

ensuring coverage of all textbooks and curricula in the near future, the master’s program.

Purchase of two complete printing lines, using the latest digital technology (full color and black

and white Xerox OCE) allows printing in a short time a large number of books and manuals. The

advantage of modern lines is the ability to print, based on the book content stored on CD-ROM, a

variable number of copies, according to the existing demand without copy price may change. In

typography university work, also a line modern printing technique using priplay, laser print plate.

These technologies provide a guarantee of exceptional quality printed products and satisfying all

requirements of university books coming from students. Printed resources that is accessible to all

categories of students and masters, regardless of their income by promoting appropriate price

strategy, subsidizing 30% of the purchase of books.

TVH2O launched programs with didactic (show Amphitheatre), issued advice that the

contribution of teachers, provide students and masters significant volume of information, audio-

visual element contributing to a more rapid assimilation of knowledge. Daily TVH2O program,

reported counseling 12 hours broadcast so that it can be watched as many students. In making

these programs involved over 22 teachers each week, covering all specialties. To support students

and ensure a clear and unequivocal faculty secretariat has been implemented management system

and teaching students based on UMS solution, integrated with all other systems used in the

University.

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Modern e-learning system Blackboard, the university purchased in 2006, allows the use of

Internet and computers to conduct educational process. Blackboard fully meet the quality

standards of education, is an integrated system that provides synchronous communication and

asynchronous with students and masters. Blackboard is used by over 4,790 educational

institutions and organizations around the world and increase the number of users 49.5%

demonstrates how powerful this system is to assist the educational process computer.

Computer Network (6500), connected to Internet through three different connections

(UPC, Romtelecom and RDS), operates continuously and offers the possibility of conducting

online teaching, and evaluation of computer organization at all levels of education in all

curricula. Possibilities of creating teaching materials in Blackboard are many, is extremely

attractive graphical user, images, sounds because software program performance. Courses may be

submitted in paper format, audio or audio-video files and interface, very friendly, not user creates

difficulties even less experienced. To ensure ongoing communication with students directly to the

secretariat, was purchased recently and was put into operation CISCO IP telephony system.

Implementation in 2009 of Polycom video conferencing system over the Internet, VPN,

allows, in addition, modernization of teaching, providing audio-video link between any of the

teachers and their students. Scientific research of Spiru Haret University aims: integration into

the European Research Area D and innovation, continuous improvement of the quality of

scientific research in accordance with the requirements of modern higher education in Europe,

and the development of pragmatic relations between education - research and community in

ultimately benefit.

Spiru Haret University scientific research is conducted in accordance with the research

strategy for 2007-2013 (updated in March 2012), approved by the Senate. This falls under the

guidelines of the National Plan for Research Innovation Development 2007-2013 (GD no.

475/2007) and the National Strategy for Sustainable Development of Romania. Spiru Haret

University was certified by ANCS and CNCSIS decision no. 9692 of 4th

of July 2008 to conduct

scientific research and is currently in the process of accreditation documentation requirements

nationally. Also recently, Spiru Haret University, the Central Scientific Research Institute,

enrolled in the register CORDIS FP7 (EU), which allows the University to participate and to

access funding for European research projects in partnership with other scientific bodies in

Member States of the European Union. In 2009 revenues were derived from research and

scientific advice worth 800,000 euro. Also, there were 40 projects submitted for funding

scientific research and scientific consulting contracts. Of these, 28 are projects submitted for

financing from European funds within the ESF Program.

Management, deployment, monitoring and evaluation of scientific research is carried out

on three organizational and operational levels: The first level, the strategic management is

provided by the Scientific Research Council and the Department of Scientific Research Master

and Doctorate (DCSMD) quarterly reporting Senate Spy Haret, The second level of operational

and executive management is provided by the Central Institute for Scientific Research and the 30

research centers accredited by Spiru Haret University Senate (which is the "nucleus" technical

performing complex collective, intra-and interdisciplinary nature especially applied - contractual)

The third level, executive management, returns faculties and departments and shall, in particular,

basic scientific research. Actual scientific research is carried out in laboratories and offices of the

faculties, equipped with apparatus, libraries and other facilities necessary documentation of

scientific research, and in some cases specific laboratories equipped with scientific testing

equipment (Faculty of Veterinary Medicine, Geography, the Mathematics and Computer Science,

Sociology-Psychology, Faculty of Letters and so on).

Yearly (in December), each teacher is evaluated according to scientific research plan of

the department and the DCSMD and classification is performed based on internal research

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faculty. It was also invested in the training of officers and directors with scientific research

centers to acquire the necessary knowledge of writing and administration of projects financed

from European funds and funding opportunities were extended research projects, including

develop cooperation with private companies and local authorities.

Funding Science in Spiru Haret University is based on four levels:

1. a percentage of 30% of salary each teacher is dedicated to supporting scientific research

individual. The annual fund is about 9 million;

2. A special fund of one million euros annually, approved by the Senate Spiru Haret University,

dedicated to funding research projects aimed at improving the scientific content of the particular

university and educational system in general;

3. The amounts of applied scientific research (contract) Grant / European type projects (FP7,

Erasmus, Leonardo da Vinci, COST, ESF, etc.) or national (Romanian Academy, CNCSIS,

NASR etc.).

4. contracts with various private and public partners.

In recent years, Spiru Haret University has conducted over 100 research contracts funded

both national and European level. In this respect it should be noted that took place 10 type grant

projects funded by CNCSIS, and now menus four (three of over two million lei, the Faculty of

Geography and one of about 600,000 lei, the Faculty of Architecture in partnership). Although

small amounts, there are over 50 contracts which Spiru Haret University collaborates with local

communities, local authorities - municipalities, professional organizations, and the private

business environment research and scientific advice.

Each year, Spiru Haret University has 15 annals and different magazines on

specialization. All are accredited CNCSIS and quotations from D to B +. However, three

scientific journals, edited by faculties of economics, have been reviewed by CNCSIS in category

B +. Spiru Haret University has developed and strengthened year by year, the own material, so

far, has 37 buildings with an area of over 135,660 m², deploying, under optimum conditions of

the education process, the scientific research, cultural, educational and sport in Bucharest,

Constanta, Campulung-Muscel, Craiova, Brasov, Ramnicu-Valcea. For the purposes of teaching

and research, the University has 108 classrooms and lecture halls, seminar rooms 480, over 130

laboratories etc. and the Central Institute for Scientific Research.

Substantial investments have been made for the purchase of next-generation computers

(10,000 pieces), advanced equipment for book publishing (publishing and topography own),

appliance for proper functioning of the equipment and its own television station TV H2O

(national post graduate and culture, only with this profile in broadcasting in our country).

Television Romania of Tomorrow transmits specialized education programs and programs with

scientific, cultural, and educational and sports university information, the public interest. In Spiru

Haret University operates 19 libraries (in Bucharest and in the country in addition to university

faculties, which have over 150,000 books (mostly textbooks, lectures, treatises and books),

magazines and newspapers and 21 specialized reading rooms . During the academic year 2000-

2001 was put into service a modern multifunctional complex România de Mâine Foundation and

the Spiru Haret University Student Club: for the same purpose, similar arrangements were made

in Brasov and Câmpulung-Muscel. Shelters of University are located in Bucharest, totaling over

1,200 seats.

University offers students excellent conditions for practicing sports in the sports complex,

located on 104, Berceni Road, and includes: a stadium with a capacity of 10,000 seats, football,

tennis, volleyball, handball and basketball. In order to develop the optimum base their materials,

the draft România de Mâine Academic and Cultural Complex, which will be located on Văcăreşti

and Tineretului Blvd., where will be built in the coming years, a new building University, a

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university hospital clinic, a conference center, a hotel, hostel for students, a 4-star hotel for

visiting Professors.

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METHODOLOGY

ORGANIZING AND CONDUCTING ADMISSION BACHELOR CYCLE FOR

ACADEMIC YEAR 2012-2013

In accordance with the National Education Law no. 1/2011,

In accordance with Law no. 288/2004 on the organization of university studies,

Under the provisions O.M.E.C.T.S. no. 3313/23.02.2012 on the general organization and

development cycles admission to undergraduate studies, master's and doctoral academic year

2012-2013,

According to the provisions of the Charter Spiru Haret University,

According to the general methodology for organizing and conducting admission to undergraduate

academic studies for the academic year 2012 - 2013 Spiru Haret University

Faculty of Accounting and Financial Management Constanta approves the following

methodology:

I. ORGANIZATION OF ADMISSION

Article 1 The course is organized undergraduate fields of study.

Article 2 (1) Admission in Spiru Haret University is organized by fields of undergraduate study,

the following specializations / accredited study programs:

- Accounting and Management Information Systems (FT - full time);

- Finance and Banking (FT - full time and PT - part time);

- Management (FT - full time).

(2) Establishment formations majors study / curriculum is by expressing options to selected

candidates, taking into account the strategic plan of the University.

Article 3 admission for the academic year 2012-2013 is organized for study programs /

specializations included in the regulations.

Article 4 For the academic year 2012-2013, for admission to undergraduate study cycle runs

from June to September 2012, according to the timetable presented in this methodology.

Article 5 Conditions and documents required for enrollment, including enrollment figures are

brought to the attention of the candidates, as appropriate, under this methodology, through media,

through leaflets, posted at the Faculty of Accounting and Financial Management Constanta –

notice board, on 32-34, Unirii Street , and on the website at www.spiruharet.ro

Article 6 (1) For the smooth conduct of the entrance examination consists, in the Faculty of

Financial Management and Accounting Constanta admission committee consisting of at least

three teachers appointed by the Dean and approved by the faculty council. It also appeals

committee is composed of 3 teachers.

(2) Appointment of admissions and appeals committee decision is made by the rector Spiru Haret

University.

II. CANDIDATES FOR ADMISSION

Article 7 Can apply for admission to higher education, undergraduate academic studies, and high

school graduates with a baccalaureate degree or equivalent diploma.

May apply also nationals of Member States of the European Union, Member of the European

Economic Area and the Swiss Confederation on the same terms provided by law for Romanian

citizens, including the tuition fees. Recognition studies performed by them outside Romania will

be done by the specialist of the Ministry of Education before enrolling candidates for admission,

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each applicant being required to submit to the examination session, certificate of recognition of

studies.

Foreign nationals are required to present a certificate of linguistic competence for

Romanian, issued by institutions authorized by the Ministry of National Education. The same

condition also applies for transfer students from accredited higher education institutions which,

by law, have the right to educate foreigners and are recognized by the Romanian state. In case the

student is transferring from a foreign university, it must be recognized by the Romanian state.

Article 8 Required registration documents for admission are:

- Baccalaureate diploma (diploma equivalent to it), original certificate issued by the school or the

original for candidates who have passed the baccalaureate in 2012 (certificate of graduate school

can make the copy for the candidate which falls on admission original certificate is filed in a

different folder for admission, accompanied by a certificate that certifies that). Graduation

certificate must include the overall average in the baccalaureate, averages of years of study, the

validity and the words that have been issued high school diploma.

- Copy of transcript;

- Birth certificate, copy (photocopy);

- Marriage certificate (if applicable), copy (photocopy);

- Medical certificate type;

- Copy of ID card / identity, including personal identification number;

- 3 type photo ID;

- Certified copy of high school diploma, accompanied by certificate issued by faculty who are

high school diploma, original (for those who are second degree);

- An envelope file.

Article 9 (1) Admission registration fee is 100 RON and it is made public by posting on the

website and on the faculty notice board, on 32-34, Unirii Street, Constanta.

(2) Children Teacher in operation, pensioners and unemployed children, dependent parents, are

exempt from the fee for enrollment.

This feature is provided:

- Teacher candidates be under a certificate issued by the school where working parent / parents;

- Candidates be retired in the last month pension certificate.

- Candidates be unemployed, unemployed in the coupon last month.

Article 10 The registration and admission is conducted at the Faculty of Accounting and

Financial Management Constanta, 32-34, Unirii Street, and the university support centers.

Article 11 For each candidate included in admission, faculty will collect data in the Data Annex

to the survey questionnaire.

III. CONDUCT AND OUTCOME ADMISSION

Article 12 (1) Admission of candidates in first year undergraduate in the Faculty of Accounting

and Financial Management Constanta is strictly seats spread across majors / programs of study,

as follows:

- Accounting and Management Information Systems (accredited program): FT - 150 students;

- Finance and Banking (accredited program): FT - 100 students;

- Finance and Banking (accredited program): PT - 200 students;

- Management (accredited program): FT - 75 students.

(2) Admission of candidates in first year undergraduate in the Faculty of Accounting and

Financial Management Constanta runs from 18.06 - 30.09.2012 and conduct the following steps:

1. The registration of candidates - from 18.06 - 12.08.2012

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- A candidate becomes eligible for admission registration after payment, the cashier Faculty of

Accounting and Financial Management Constanta, of the entry fee (or the necessary documents

certifying the conditions for exemption from the registration fee).

- The case of the entry contains the documents listed in Article 8 of this Methodology and receipt

proving the payment of registration (or certification documents necessary conditions for

exemption from the registration fee)

- Candidates with a completed application file, check the admissions committees are considered

enrolled and participate in the entrance examination.

2. Contest entry - period 18.06 - 12.08.2012

- After obtaining the right to participate in the entrance examination, candidates will complete a

questionnaire and leaflet questionnaire annex to plug the data needed for school register Unique

in to score, under signature, all data required in those forms. Any error or omission in completing

these documents, intentional or unintentional falls under the responsibility of the candidate, the

bear consequences arising from errors or omissions;

- Sheet-questionnaire signed by the teacher present when filling in the questionnaire and will be

analyzed and validated with the concurrence of the candidate file, the admissions committee.

- The admission examines candidates' answers to the questionnaire, according to the evaluation

form and the admission committee decide candidates pass / fail, as appropriate;

- The admission draw results list of the entrance examination in which candidates are charted

according to the following criteria:

• The overall average obtained baccalaureate;

If after applying these two steps are candidates that cannot be differentiated, apply the following

criterion-out:

• Note the sample "Mathematics" in the baccalaureate examination.

This tie is envisaged not to exceed the number of students assigned to each specialization / study

program.

3. Showing results entrance examination - 13.08.2012

- Admission results be communicated by posting on the bulletin board on the website of the

faculty and faculty www.spiruharet.ro

- A candidate may be admitted and enrolled as a student more than two degree programs

simultaneously, regardless of the schools they offer.

4. Filing complaints - 13.08 - 15.08.2012

- Candidates declared rejected can lodge complaints within 48 hours after the results. They are

resolved within 24 hours and posted to the faculty and the faculty website www.spiruharet.ro

- The decision of appeals is final.

5. Registration of candidates - 15.08 - 30.08.2012

- Faculty will return, after the final results, within 48 hours of application and unconditional,

without charging fees, records unsuccessful candidates or those who drop obtained at admission.

- Candidates who are declared admitted Spiru Haret University, Faculty of Accounting and

Financial Management Constanta obliged to pay within 10 days (until 25/08/2012 on) tuition

(first installment / full). Otherwise lose their contest acquired after admission.

6. Session II of the entrance examination

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- If the enrollment period (18.06 - 08.12.2012) occupied all the seats were not available or

successful candidates did not meet the deadline for paying tuition, Faculty prices will continue

enrollment for the next period, respectively 13.08 - 23.09.2012;

- Candidates enrolled in this period will go through the same steps of the entrance examination

according to the following schedule:

13.08 - 23.09.2012 - registration of candidates;

13.08 - 23.09.2012 - entrance examination;

24.09.2012 - displaying the results of the entrance examination;

24.09 - 26.09.2012 - filing complaints

26.09 - 30.09.2012 - registration of candidates.

Article 13 (1) Registration of admitted candidates from entrance examination is by Spiru Haret

University Rector's decision.

(2) After the registration of students are enrolled in the school register as a unique, valid for the

entire period of schooling specialization / study program which was admitted.

Article 14 Faculty of Accounting and Financial Management Constanta has overall responsibility

for the organization and conduct of the entrance examination in undergraduate studies.

Article 15 This methodology regarding the organization of admission to the undergraduate

academic studies for the academic year 2012-2013 at the Faculty of Accounting and Financial

Management Constanta was approved in the Faculty Council at its meeting of June 18, 2012.

Associate Professor Dragos Mihai Ipate

Dean, Faculty of Accounting and Financial Management Constanta

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LIST OF FACULTIES, FIELDS AND SPECIALIZATIONS ORGANIZING

BACHELOR ADMISSION TO THE ACADEMIC YEAR 2012-2013

According to the National Education Law no. 1/2011, and the Government Decision

no.707/2012 approving the Fields, structures and institutions of higher education specializations

/ programs accredited undergraduate studies or provisional authorization held by them.

Faculties Field of undergraduate

study

Curricula / specializations

accredited (A) or provisional

authorization (PA)

Form of

study

Number of

credits

Faculty of Mathematics and

Informatics, Bucharest

Mathematics Mathematics FT 180

Informatics Informatics FT 180

Faculty of Geography,

Bucharest Geography

Geography FT, DL 180

Geography of tourism FT, PT 180

Faculty of Letters, Bucharest Language and

Literature

English Language and Literature -

Modern Languages and Literatures

(French, German, Spanish, Italian,

Russian) / Classical (Latin)

FT 180

French Language and Literature -

Modern Languages and Literatures

(English, German, Spanish, Italian,

Russian) / Classical (Latin)

FT 180

Modern Languages and Literature

(English, French) - Modern

Languages and Literature (Arabic)

FT 180

Modern Languages and Literature

(English, French) - Modern

Languages and Literature

(Japanese)

FT 180

Romanian Language and Literature

- A Foreign Languages (English,

French)

FT, PT 180

Faculty of International

Relations, History and

Philosophy, Bucharest

International Relations

and European Studies

International Relations and

European Studies

FT, DL,

PT 180

History History FT, DL,

PT 180

Faculty of Law and Public

Administration, Bucharest

Law Law FT, PT 240

Administrative

sciences Public Administration FT 180


Administration, Constanţa

Law Law FT, PT 240

Administrative



Administration, Craiova

Law Law FT 240

Administrative



Administration, Râmnicu

Vâlcea

Law Law FT 240

Faculty of Law and

Administration, Brasov

Administrative

sciences Public Administration FT, PT 180

Law Law FT 240

Faculty of Sociology -

Psychology, Bucharest

Sociology Sociology FT 180

Psychology Psychology FT 180

Faculty of Psychology and

Pedagogy, Brasov

Psychology Psychology FT 180

Educational sciences Pedagogy FT 180

Faculty of Journalism and Communication Journalism FT, PT 180

15

Faculties Field of undergraduate

study

Curricula / specializations

accredited (A) or provisional

authorization (PA)

Form of

study

Number of

credits

Communication Studies,

Bucharest

sciences Communication and public

relations FT 180

Faculty of Finance and

Banking, Bucharest Finance Finance and Banking

FT, DL,

PT 180

Faculty of Accounting and

Financial Management,

Bucureşti

Accounting Accounting and management

information systems

FT, DL,

PT 180

Management Management FT 180



Constanţa


information systems FT 180

Finance Finance and Banking FT, PT 180

Management Management FT 180



Craiova


information systems FT, PT 180

Finance Finance and Banking FT, PT 180

Economics and

international business International business FT 180


Finance, Râmnicu Vâlcea Accounting

Accounting and management



Finance, Câmpulung Muscel Accounting

Accounting and management


Faculty of Management,

Braşov

Management Management FT, DL,

PT 180


information systems

FT, DL,

PT 180

Faculty of Marketing and

International Business,

Bucharest

Marketing Marketing FT, DL,

PT 180

Economics and

international business International business FT 180

Faculty of Arts, Bucharest Theater Performing arts (Acting) FT 180

Music Music education FT, PT 180

Faculty of Architecture,

Bucharest Architecture Architecture FT 360

Faculty of Physical

Education and Sport,

Bucharest

Physical education and

sport

Physical education and sport FT, PT 180

Physical therapy and special motion FT 180

Faculty of veterinary

medicine, Bucharest Veterinary medicine Veterinary medicine FT 360

16

CALENDAR OF 2012-2013 ACADEMIC YEAR

Spiru Haret University

Faculty of Accounting and Financial Management, Constanţa

STRUCTURE OF THE 2012-2013 ACADEMIC YEAR

Ist SEMESTER

FT and PT courses

• Monday 1 October 2010 Opening of the new academic year **

• 01.X.2012 Monday - Friday 18.I.2013 teaching activities

• Monday 24.XII.2012 - Sunday 06.I.2013 Christmas and New Year Holidays

• Monday 21.I.2013 - Sunday 10.II.2013 winter session exams (semestrulI)

• Monday-Friday 11.II.2013 17.II.2013 Winter Holidays

• Monday-Friday 11.II.2013 17.II.2013 license exams and dissertation session

IInd SEMESTER

FT and PT courses

• 18.II.2013(Monday)-31.V.2013(Friday): teaching activities

• 02.V.2013(Thursday) - 08.V.2013(Wednesday): Easter Holiday

• 20.V.2013(Monday) - 31.V.2013(Friday): summer session exams for years terminal

• 03.VI.2013(Monday) - 07. VI 2013(Friday) summer session exams for years non-terminal (Ist

semester and IInd semester)

• 10.VI.2013(Monday) - 14. VI 2013(Friday): session for final year credits and differences

• 03.VI.2013(Monday) - 29.VI.2013(Saturday): summer exam session (IIIrd semester)

• 19.VII.2013(Monday) - 01.VII.2013(Friday): session graduation license exams and dissertation

(summer)

• 01.VII.2013(Monday ) - 01.IX.2013(Friday): Summer Holidays

• 02.IX.2013(Monday ) - 11.IX.2013(Wednesday): winter session exams * (the rest of first half

and second half of current year)

• 14.IX.2013(Saturday) - 22.IX.2013(Sunday): review session, credits and year differences for

non-terminal, previous promotions (pay examination)

Note:

• The general structure of the 2012-2013 academic year will be adapted to the specifics of each license area, within

the periods specified above, taking into account, in all cases, the rules ARACIS on teaching activities and the

organization of practice, including the preparation of the elaboration of the license for it (2 weeks.).

• On June 1-2 2013, June 8-9 2013, September 12-13 2013, process notes in Blackboard and import them into the

application UMS.

• On days declared public holidays are not organized activity or survey didiactice (Friday, November 30, 2012,

Saturday, December 1, 2012, Tuesday, December 25, 2012, Wednesday, December 26, 2012, January 1 2013,

Wednesday, Jan. 2, 2013, Wednesday, May 1, 2013, Sunday May 5, 2013, Monday, May 6, 2013, Sunday, June 23,

2013, Monday, June 24, 2013, Thursday, August 15, 2013).

* In this session students will take the test years I, II, III (Law) and IV, V (Veterinary Medicine and Architecture).

17

PRESENTING THE FACULTY OF ACCOUNTING AND FINANCIAL MANAGEMENT,

CONSTANTA

Faculty of Accounting and Financial Management, Constanţa 32-34, Unirii Street, Constanţa

Phone: 0241.541.490

Dean: Associate Professor PhD. Dragoş Mihai Ipate

Vice-dean: Associate Professor PhD. Octav Neguriţă

Department Director: Associate Professor PhD. Pârvu Iuliana

Faculty of Accounting and Financial Management, Constanţa works academic year -

based on three specializations accredited (Accounting and Management Information Systems,

Finance and Banking, Management), according to Law. 443/05.07.2002, which was accredited

Spiru Haret University, and by the G.D. no. 944/29.08.2002, published in the Official Gazette,

Part I, no. 675/11.09.2002.

Faculty of Accounting and Financial Management, Constanţa has four undergraduate

and master degree programs:

• Accounting and Management Information Systems (FT) accredited

• Finance and Banking (FT, PT) accredited

• Management (FT) accredited

• Accounting and auditing expertise (IF), accredited

Mission of institution activity concerns the teaching, the research, and formation of:

• Economists experts in various areas of accounting (general ledger, accounts of public

institutions, credit institutions accounting, national accounts, the consolidated accounts, the

accounting)

• Specialists in finance and taxation,

• Management computer specialists,

• Management specialists,

• Economics professors in universities or university and researchers.

Our college graduates fall into the labor market classifications corresponding professions at

European level, as COR 2009, occupations in Romania.

During their studies, students acquire many skills and competencies:

• To initiate and develop business of any kind,

• organize an activity suitable accounting changes and current economic needs

• To produce reports and audit expertise in various economic fields

• organize and manage companies and institutions in various industries (companies, credit

institutions, public institutions),

• The design and development software for business management (accounting, tax, financial and

economic analysis, evaluation)

Students perform economic practice in public institutions, credit institutions authorized in the

assessment firms, accounting and audit expertise in the industrial and commercial companies in

the IT companies, the choice made teaching practice. However, students can attend optional

language module and psycho-pedagogical module. Promoting language module allows obtaining

a certificate of competence in a foreign language, and the second module allows the teacher to

obtain a certificate, which is indispensable in order to practice in education.

18

Textbooks published syntheses and debates are televised teaching valuable tools that

complement the activities directly with students. Faculty provides course textbooks in all

subjects.

After graduation, students can continue their improvement as a master, and then the PhD in

accounting sciences, computer science, finance, management and other areas.

Content of teaching is the quality level similar to that achieved in many Western universities and

prestigious Romanian and professional tradition.

19

UNDERGRADUATE STUDIES PROGRAM

CCOUNTING AND MANAGEMENT INFORMATION SYSTEMS

Ist Year of study

> Curriculum

> Sheets disciplines

20

SPIRU HARET UNIVERSITY FACULTY: ACCOUNTING AND FINANCIAL MANAGEMENT CONSTANTA Fundamental Field: Economics Field of Bachelor studies: ACCOUNTING Study Program: Accounting and Management Information Systems CURRICULA Study Period (no. of credits): 3 years (180 credits) 1ST YEAR Form of Education: FULL TIME applied beginning with university year 2012 - 2013

Crt.

No. NAME OF DISCIPLINE* DISCIPLINE CODE

Semester 1 Semester 2 Number of hours per discipline Evaluation Type Credits

Hours per week Hours per week

Total Course Seminar Specialized

Practice

(E,OE,PA)

C S Pw/L Total

hours C S Pw/L

Total

hours

Sem.

1 Sem. 2

Sem.

1

Sem.

2

A. COMPULSORY DISCIPLINES

1 Economics1

Microeconomics MFC1101 2 2 56 28 28 PA1 5

Macroeconomics MFC1202 2 2 56 28 28 E2 5

2 Economic Calculus 1

Mathematics Applied in Economy MFC1103 2 2 56 28 28 E1 5

Financial and Actuarial Mathematics MFC1204 2 1 42 28 14 E2 5

3 Accounting 1

Accounting (basics) MFC1105 2 2 56 28 28 E1 5

Accounting (Procedures) MFC1206 2 1 42 28 14 E2 5

4 Management Information Systems 1

Management Information Systems (basics) and

Internet MFC1107 2 2 56 28 28 E1 5

Management Information Systems (accounting documents)

MFC1208 1 2 42 14 28 Pv2 5

5 Management 1

General Management MFC1109 2 1 42 28 14 E1 4

6 Law

Business Law MFC1110 2 1 42 28 14 E1 3

Community law MFC1211 2 1 42 28 14 E2 3

7 Finances 1

Public finances and taxation MFC1212 2 1 42 28 14 E2 4

8 Foreign Language (English or

French)

Foreignn Language (English or French) 1 MFC1113a /

MFC1113b 1 1 28 14 14 PA1 3

Foreignn Language (English or French) 2 MFC1214a /

MFC1214b 1 1 28 14 14 PA2 3

TOTAL HOURS/WEEK (A+B) 13 8 3 24 12 6 3 21 630 350 280

Total Credits 30 30

Total evaluations per semester (E, OE, PA) 5 E1 + 2 PA1 5 E2 + 2 PA2

Caption: C=course S=seminar; Pw=Practical works; L=laboratory; E=Examination; OE=Oral Examination; PA= Partial Assessment

22

MICROECONOMICS

1.Information about the program 1.1. Higher education institution “Spiru Haret” University Bucharest

1.2.Faculty Accounting and Financial Management Constanta

1.3.Department Management, Accounting and Finance Constanta

1.4. Field Accounting

1.5. Study cycle Bachelor

1.6. Program / Qualification Accounting and Management Information Systems

2.Information concerning course subject 2.1.Name of subject Microeconomics

2.2. Course organizer

2.3. Seminar organizer

2.4. Year of study I 2.5 Semester I 2.6 Evaluation type PA 2.7 Discipline DF

3.Estimated time (hours per semester) of teaching/ learning activities 3.1 Number of hours per week 4 of which: 3.2 course hours 2 3.3 seminar/lab 2

3.4 Number of hours in the curricula 56 of which: 3.5 course hours 28 3.6 seminar/lab 28

Distribution of teaching/learning time hours

Study of textbooks, syllabus, bibliography and course notes 28

Further study in library, on electronic platforms and in fieldwork 19

Preparation of seminars/labs, home assignments, papers, portfolio, and essays 14

Tutoring 6

Examinations 2

Other activities -

3.7 Total hours of individual study 61

3.9 Total hours per semester 125

3.10 Number of credits 5

4. Prerequisites (where relevant) 4.1 curriculum- related It is not the case.

4.2 competences - related It is not the case.

5. Facilities and equipment (where relevant) 5.1. for the course course classroom will be equipped with: blackboard, markers, overhead projector, computer, projection

screen and appropriate software – Power Point

5.2. for the seminars seminar classroom will be equipped with: blackboard, markers

6. Competences acquired during/after the course

Pro

fess

ion

al

com

pet

ence

s

to identify and to define concepts, theories, methods and tools of economics;

to know about the scientific economic life;

to gain a multidisciplinary approach of the economic - social phenomena;

to interpret any situation and fact by the economist point of view.

Tra

nsv

ersa

l

com

pet

ence

s

to apply the principles, norms and professional ethics’ values in their own strategies of working rigorous, efficient and accountable.

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals to create the ABC's for the economist by familiarization with specialized terms of economics in conjunction with

understanding concepts, processes, phenomena, regularities and constraints that support economic activity. All these will

be achieved through the connections that arise between different categories of businesses, consumer behaviour, producer

behaviour and the efficient manner by combining inputs, operation of the market mechanism in terms of its components: supply, demand, price and competition etc.

7.2 Course objectives to acquire in a rigorous manner, the concepts and categories of this science;

to explain the basic aspects of economic life of society;

to gain a range of skills that enable them to understand and decoding the economic mechanism like a real system;

to understand the knowledge and analysis methods used in the economic theory and practice that underlying the real

economic processes and the operating economic mechanisms at the microeconomics level and the formation of a strong

economic culture, indispensable for the future specialists.

23

8. Content 8.1 Course Teaching methods Observations

Economy and economics. Preliminary notions expository method and interactive dialogue 2 hours

Market. Supply and demand expository method and interactive dialogue 4 hours

Consumer behaviour expository method and interactive dialogue 4 hours

Producer behaviour. Combining inputs expository method and interactive dialogue 4 hours

Cost of production expository method and interactive dialogue 2 hours

Labour market and salary expository method and interactive dialogue 2 hours

Profit and economic rent expository method and interactive dialogue 2 hours

Money market. Interest rate expository method and interactive dialogue 2 hours

Capital market expository method and interactive dialogue 2 hours

Foreign exchange market expository method and interactive dialogue 2 hours

Externalities and public goods expository method and interactive dialogue 2 hours

Bibliography

1. Patache L., Pivodă R. (2012). Microeconomie, Bucharest: Fundaţia “România de Mâine” Publishing House 2.Andrei, L. (2011). Economie, Bucharest: Economica Publishing House

3.Cojanu, V. (2010). Logica raţionamentului economic, Bucharest: C.H. Beck Publishing House

4. Dinu, M. (2010). Economia de dicţionar. Exerciţii de îndemânare epistemică, Bucharest: Economica Publishing House 5. Enache, C. and Mecu, C., (coord.) (2009). Economie Politică, vol.I, Bucharest: Fundaţia “România de Mâine” Publishing House

6. Iacob (Patache) L. (2010). Piața muncii și ocuparea în zona Dobrogei, Bucharest: Economica Publishing House

8.2 Seminar/lab Teaching methods Observations

Natural economy versus exchange economy. Modern market economy and economic agents

explanation, exercise, conversation, dialogue, pair work, analysis, debate organized individual and group

2 hours

Consumers and producers explanation, exercise, conversation, dialogue, pair work,

analysis, debate organized individual and group

2 hours

Factors of production utilization Incomes of economic agents


2 hours

Market, competition and prices

explanation, exercise, conversation, dialogue, pair work,


2 hours

Importance of the average and marginal productivity of factors of production in decision making process in

management


2 hours

Economic performance and production costs. Measures that help companies to reduce production costs


2 hours

The importance of a firm's break-even point explanation, exercise, conversation, dialogue, pair work,


2 hours

Labour market equilibrium. Characteristics of the labor market in Romania: supply and demand for labour


2 hours

Monetary aggregates and their role in setting monetary policy.

Role of credit in the Romanian economy.



2 hours

Capital market institutions in Romania explanation, exercise, conversation, dialogue, pair work, analysis, debate organized individual and group

2 hours

Types of Exchange Commission. Purchasing power and

exchange rate fluctuations



2 hours

Monopoly as market failure. Government intervention in the functioning of markets and its limits


2 hours

Checking concepts acquired assessments, debate organized individual and group 2 hours

Bibliography

1. Patache L., Pivodă R. (2012). Microeconomie, Bucharest: Fundaţia “România de Mâine” Publishing House 2. Dinu, M. (2010). Economia de dicţionar. Exerciţii de îndemânare epistemică, Bucharest: Economica Publishing House

3. Enache C. and Mecu C. (coord.) (2009). Economie politică. Aplicaţii practice, Bucharest: Fundaţia “România de Mâine” Publishing

House

9. Course’s relevance to the epistemic community, professional associations and representative

employers in fields significant for the program Course content is in line with what is done in other universities in the country and abroad. Constantly the course is improved under the new

economic theories and concepts of epistemic communities.

10. Assessment Activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from

final grade

10.4 Course -correctness and completeness of the knowledge acquired;

-degree of assimilation of specialty language;

-a general understanding of the importance of the studied discipline and the relationship with other

fundamental subjects.

Assessment - grid type questions and oral examination

80%

10.5 Seminar/laboratory - ability to operate with economic formulas and apply and interpret standards and economic

Assessment - grid type questions 20%

24

models; -logical coherence.

10.6 Minimal performance standard

acquiring properly the basic theoretical knowledge and solving simple applications

,

25

MACROECONOMICS

1.Information about program 1.1. Higher education institution “Spiru Haret” University Bucharest




1.5. Study cycle Bachelor


2. Information concerning course subject

2.1.Name of subject Macroeconomics

2.2. Course organizer Associate Professor Ph D. Laura Patache

2.3. Seminar organizer Assistant Ph D. candidate Cristina Steliana Ciote

2.4. Year of study I 2.5 Semester II 2.6 Evaluation type E 2.7 Discipline DF

3. Estimated time (hours per semester) of teaching/ learning activities 3.1 Number of hours per week 4 of which: 3.2 course 2 3.3 seminar/lab 2

3.4 Number of hours in the curricula 56 of which: 3.5 course 28 3.6 seminar/lab 28



Further study in library, on electronic platforms and in fieldwork 19

Preparation of seminars/labs, home assignments, papers, portfolio, and essays 14

Tutoring 6

Examinations 2

Other activities -




4. Prerequisites (where relevant) 4.1 curriculum- related It is not the case.

4.2 competences - related It is not the case.

5. Facilities and equipment (where relevant) 5.1. for the course course classroom equipped with: blackboard, markers, overhead projector, computer, projection screen

and appropriate software – Power Point

5.2. for the seminars seminar classroom equipped with: blackboard, markers

6. Specific acquired competences

Pro

fess

ion

al

com

pet

ence

s

to identify and to define concepts, theories, methods and tools of economics;

to know about the scientific economic life;

to gain a multidisciplinary approach of the economic - social phenomena;

to interpret any situation and fact by the economist point of view.

Tra

nsv

ersa

l

com

pet

ence

s

to apply the principles, norms and professional ethics’ values in their own strategies of working rigorous, efficient and accountable.

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals to gain a range of skills that enable the students to understand and decode the economic mechanism like a real system in a

macroeconomic point of view;

7.2 Course objectives to acquire by students in a rigorous manner, the concepts and categories of this science;

to understand the knowledge and analysis methods used in the economic theory and practice that underlying the real

economic processes and the operating economic mechanisms at the macroeconomics level.


Theory of aggregate economic behavior expository method and that of interactive dialogue 4 hours

Economic growth and development expository method and that of interactive dialogue 2 hours

Income, consumption, savings and investment expository method and that of interactive dialogue 4 hours

Fluctuations of the economic activity expository method and that of interactive dialogue 4 hours

26

Employment and Unemployment expository method and that of interactive dialogue 4 hours

Inflation expository method and that of interactive dialogue 2 hours

State and economy expository method and that of interactive dialogue 4 hours

Welfare and Poverty expository method and that of interactive dialogue 2 hours

The world economy expository method and that of interactive dialogue 2 hours

Bibliography

1. Patache L., Pivodă R. (2012). Macroeconomie, Bucharest: Fundaţia “România de Mâine” Publishing House

2. Andrei, L. (2011). Economie, Bucharest: Economica Publishing House

3. Dinu, M. (2010). Economia de dicţionar. Exerciţii de îndemânare epistemică, Bucharest: Economica Publishing House 4. Enache, C. and Mecu, C., (coord.) (2009). Economie Politică, vol.II, Bucharest: Fundaţia “România de Mâine” Publishing House

5. Iacob (Patache) L. (2010). Piața muncii și ocuparea în zona Dobrogei, Bucharest: Economica Publishing House

8.2 Seminar/lab Teaching methods Observations

The main macro-economic indicators explanation, exercise, conversation, dialogue, pair work, analysis, debate organized individual and group

2 hours

Economic growth and development. Types and

growth factors. Worsening economic disparities

explanation, exercise, conversation, dialogue, pair work, analysis, debate

organized individual and group

2 hours

Inflation and unemployment explanation, exercise, conversation, dialogue, pair work, analysis, debate organized individual and group

2 hours

Typology of business cycles explanation, exercise, conversation, dialogue, pair work, analysis, debate


2 hours

State intervention in economy explanation, exercise, conversation, dialogue, pair work, analysis, debate organized individual and group

2 hours

State budget and taxation. Laffer curve explanation, exercise, conversation, dialogue, pair work, analysis, debate


2 hours

Scenarios for the future evolution of the global economy - post-crisis


4 hours

Creative class - the new theory of R. Florida explanation, exercise, conversation, dialogue, pair work, analysis, debate


2 hours

Welfare and Poverty - Human Development Report. Indicators


2 hours

Trends in the economy: regionalization,

mondialization, globalization. Knowledge Economy

explanation, exercise, conversation, dialogue, pair work, analysis, debate


2 hours

The world economy explanation, exercise, conversation, dialogue, pair work, analysis, debate


2 hours

Integration and globalization explanation, exercise, conversation, dialogue, pair work, analysis, debate organized individual and group

2 hours

Checking concepts acquired explanation, exercise, conversation, dialogue, pair work, analysis, debate


2 hours

Bibliography

4. Patache L., Pivodă R. (2012). Macroeconomie, Bucharest: Fundaţia “România de Mâine” Publishing House

5. Dinu, M. (2010). Economia de dicţionar. Exerciţii de îndemânare epistemică, Bucharest: Economica Publishing House

6. Enache C. and Mecu C. (coord.) (2009). Economie politică. Aplicaţii practice, Bucharest: Fundaţia “România de Mâine” Publishing House

9. Course’s relevance to the epistemic community, professional associations and representative employers in fields significant for

the program

Course content is in line with what is done in other universities in the country and abroad. Constantly the course is improved under the new economic theories and concepts of epistemic communities.

10. Assessment

Activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from final grade

10.4 Course -correctness and completeness of the knowledge

acquired;

-degree of assimilation of specialty language; -a general understanding of the importance of the

studied discipline and the relationship with other

fundamental subjects.

Exam - grid type questions and oral

examination

80%

10.5 Seminar/lab - ability to operate with economic formulas and

apply and interpret standards and economic

models; -logical coherence.

Assessment - grid type questions 20%


acquiring properly the basic theoretical knowledge and solving simple applications

,

27

MATHEMATICS APPLIED IN THE ECONOMY

1. Data about programme

1.1. Higher education institution “Spiru Haret” University Bucharest



1.4. Field of study Accounting and Management Information Systems

1.5.Cycle of study Bachelor degree

1.6. Study programme / qualification Accounting and Management Information Systems

2.Data about subject 2.1.Name of subject Mathematics applied in the economy

2.2.Titular of the course

2.3. Titular of the seminar

2.4. Year of study 1 2.5 Semester I 2.6 Evaluation type Exam/

Assessment

2.7Course

status

CS/CS

Compulsory discipline

3.Total estimated time (hours per semester of didactic activities) 3.1 Number of hours per week 4 of

which

: 3.2 cours

e

2 3.3 seminar/laboratory 2

3.4 Total hours of the curricula 56 of

whic

h: 3.5

cours

e


Distribution of time fund hours

Study on manual, course support, bibliography and notes 30

Additional research at the library, on specialized electronic platforms and in the field 10

Preparation of seminars/laboratories, themes, papers, portfolios, and essays 25

Tutorials 2

Examinations 2

Other activities ……… -




4. Preconditions (where necessary)

4.1 of curriculum -

4.2 of competences

5. Conditions (where necessary)

5.1. to develop the course

5.2. to develop the

seminar/laboratory


Pro

fess

ion

al

com

pet

ence

s

The capacity of working with the principles and notions afferent to the mathematics applied in the economy

Tra

nsv

ersa

l

com

pet

ence

s

Understanding the importance of the mathematics applied in the economy for the development of the economic phenomena

The improvement of the student’s capacity to understand the economic phenomena by the means of the applied mathematics

7. Course objectives (proceeding from the grid of specific acquired competences)

28

7.1 General objectives of the course Familiarizing the future economist with the economic models, the general methods of mathematical description by the means of the mathematical analysis

Progressive storing of knowledge and acquiring operational habits

7.2 Specific objectives Assimilating the main elements referring to the introductory notions of the

economic mathematics, as well as their use for concrete economic models

Acquiring the habit of using the analysis methods of a function with one or more

variables: limits, continuity, derivability, differentiability, integrability and their

use in the economy

Learning the main notions referring to numerical series, function and power series,

convergence interval, convergence ray, sum etc.

Acquiring the skills of organizing the problematical situations, formulating and

solving problems, interpreting the results


Chapter I Elements of superior algebra with applications in

economy 1.1. Vectorial spaces .Organization of the economic spaces

by the means of the vectorial spaces

1.2. Basis and dimension. Representation of a vector into a basis

1.3. Alteration the co-ordinates of a vector by changing the

basis 1.4. Numerical methods of solving systems of linear

equations

1.5. Linear operators on vectorial spaces 1.6. Vectors and proper values

1.7. Organizing vectorial spaces as metric spaces and

normalized spaces 1.8. Distance. Metric Space

Systematic writing on the

blackboard

6

Chapter II Optimum substantiation of the decisions through linear

programming 2.1. Formulation of the linear programming problem and the

mathematical model 2.2.Fundamental forms of the linear programming problem (PPL)

2.3. Primal simplex algorithm

2.4. Dual form of the PPL. Solutions Classification. Economic interpretation of the PPL

2.5.Economic interpretation of the dual problem; shadow prices

6

Chapter III Optimum decisions of transport

3.1.Formulation of the transport problem and the mathematical model

3.2.Mathematical model of the equilibrated transport problem

4

Chapter IV Elements of mathematical analysis with applications in substantiating the optimum economic decision

4.1Numerical series. Convergence criteria

4.2.Series with positive terms 4.3.Altered series

4.4.Series of real functions

4.5. Power series 4.6.Taylor and Mac-Laurin series

4.7. Functions of more real variables

4.8.Economic interpretation of partial derivates 4.9.Extremes of functions with more variables

4.10.Extremes of functions with more conditioned functions

4.11.Double integrals 4.12.Improper integrals

4.13.Eulerian integrals

6

Chapter V Model of the dynamics of the economic processes 5.1.Main types of differential equations with applications in the

economy

5.2.Differential equations with separable variables 5.3.Homogeneous equations

5.4.Linear equations of first order

5.5.Applications of the differential equations in the economy

6

Bibliography

1.A.Jeflea “Matematici aplicate în economie”, FRM. Publishing House Bucureşti, 2012

2.Gh. Cenuse, s.a. Matematici pentru economisti, Cison Publishing House, Bucuresti, 2011. 3.R. Cristescu, Matematici generale, Didactical and Pedagogical Publishing House, Bucuresti, 2009

29

8.2 Seminar/laboratory Teaching methods Observations

1. Elements of superior algebra with applications in economy.

Applications

6

2. Optimum substantiation of the decisions through linear

programming. Applications

6

3. Optimum decisions of transport. Applications 6

4. Elements of mathematical analysis with applications in

substantiating the optimum economic decision. Applications

6

5. Model of the dynamics of the economic processes Applications

4

Bibliography

1.A.Jeflea “Matematici aplicate în economie”, FRM. Publishing House, Bucureşti, 2012 2.Gh. Cenuse, s.a. Matematici pentru economisti, Cison Publishing House, Bucuresti, 2011.

3.R. Cristescu, Matematici generale, Didactical and Pedagogical Publishing House, Bucuresti, 2009

9. Corroboration of the course content with the expectations of the epistemic community representatives,

professional associations and employers representative for the programme The study of the subject offers the possibility of preventing the surprises in the market economy through prior estimation of different

economic agents; it also enables the anticipation of the effect of some decisions for choosing the most adequate economic policy, with

maximum benefic effects and minimum negative effects

The development of the economic theory is facilitated by the means of this subject, more exactly through measurements can be done

by using proceedings of economic theory

10. Evaluation Type of activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from

final grade

10.4 Course Capacity of using methods specific to the applied mathematics in the economiy

Exam – grid test on the Blackboard platform

80%

10.5 Seminar/laboratory Capacity of solving different economic

problems by using mathematical solutions

Assessment – on line tests 20%

10.6 Minimal standard of performance

Understanding the main introductory notions of the economic mathematics, as well as their use for some concrete economic models

30

FINANCIAL AND ACTUARIAL MATHEMATICS

1. Data about programme 1.1. Higher education institution “Spiru Haret” University Bucharest



1.4. Field of study Management/ Finance and Banking/ Accounting



2.Data about subject 2.1.Name of subject Financial and Actuarial Mathematics



2.4. Year of study 1 2.5 Semester I 2.6 Evaluation type Exam/

Assessment

2.7Course

status

CS/CS

Compulsory discipline

3.Total estimated time (hours per semester of didactic activities) 3.1 Number of hours per week of which: 3.2 course 3.3 seminar/laboratory

3.4 Total hours of the curricula 42 of which: 3.5 course 28 3.6 seminar/laboratory 14





Tutorials 1

Examinations 2





4. Preconditions (where necessary) 4.1 of curriculum -

4.2 of competences

5. Conditions (where necessary) 5.1. to develop the course Lecture room equipped with a projection apparatus/video projector and a projector screen

computer and IT connection

5.2. to develop the

seminar/laboratory Lecture room equipped with a projection apparatus/video projector and a projector screen

computer and IT connection


Pro

fess

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ence

s

Understanding the importance of the financial and actuarial mathematics in developing the economic phenomena

Forming the abilities of the creative thinking for modelling the economic processes

Acquiring the habit of financial and actuarial calculus

Developing the aptitudes for team working to manage the financial problems by financial and actuarial calculus

Developing the student’s capacities to understand the economic processes by the means of the financial and actuarial

mathematics

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Acquiring the habit of solving the probability problems

Calculating the interests and the indices met in the creding problems

7. Course objectives (proceeding from the grid of specific acquired competences)

7.1 General objectives of the course Familiarizing the students with the terms adequate to the financial, banking, stock exchange operations

The students will be able to understand the mathematical models proposed for the financial market and to use them in solving the problems

There are presented the mathematical mechanisms of the main financial operations.

The course presents for each type of operation both a theoretical mathematical

31

approach and relevant economic examples to underline the importance of the taught theoretical notions

7.2 Specific objectives Assimilation of the methods and techniques of financial and actuarial calculus

Profound study of solving the financial problems using the probability theory


Chapter I Elements of the probability theory with application in the economy

1.9. Field of events. Probability. Operations with aleatory events

1.10. Classical definition of a probability. Axiomatic definition of a probability. Conditioned probabilities

1.11. Fundamental formulae of calculus with probabilities

1.12. Classical schemes of probability 1.13. Aleatory Variables

1.14. Numerical characteristics of the aleatory variables

Systematic writing on the

blackboard

8

Chapter II Elements of financial mathematics

2.1 Simple interest. Definitions and calculus relations 2.2. Compound interest. Definitions and calculus relations

2.3. Effective annual interest

2.4.Discount operations. Definitions and calculus relations 2.5.Rational simple discount

2.6.Commercial simple discount

2.7.Compound discount 2.8.Spread out payments

2.9.Posticipated constant annuities

2.10.Anticipated constant annuities 2.11.Fractional spread out payments

2.12.Loans.Definitions and calculus relations 2.13.Redemption of a loan using of the constant posticipated annuities

2.14.Loans with constant annuities with interest paid at the beginning of the

year 2.15.Loans repayable only once

2.16.Loans with equal liquidations

10

8

Chapter III Elements of actuarial mathematics

3.1. Basic notions.Definitions 3.2. Calculus of the insurance

Bibliography

1.A.Jeflea “Matematici aplicate în economie”, FRM.Publishing House, Bucureşti, 2012

2.Gh. Cenuse, s.a. Matematici pentru economisti, Cison Publishing House, Bucuresti, 2011.



1. Elements of the probability theory with application in the economy. Applications

. 6

2. Elements of financial mathematics. Applications 4

3. Elements of actuarial mathematics. Applications 4

Bibliography

1.A.Jeflea “Matematici aplicate în economie”, FRM. Publishing House Bucureşti, 2012 2.Gh. Cenuse, s.a. Matematici pentru economisti, Cison Publishing House, Bucuresti, 2011.



professional associations and employers representative for the programme The study of this subject contributes to the development of the abilities referring to the team work for managing the financial problems through

financial and actuarial calculus.

10. Evaluation Type of activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage

from final grade

10.4 Course Capacity of using mathematical models

at the financial operations

Exam – grid test on the Blackboard platform 80%

10.5 Seminar/laboratory Learning of the methods and techniques

of financial and actuarial calculus



Knowing the main mathematical models used in the financial market

32

ACCOUNTING (BASES)




1.4. Field of study Accounting

1.5.Cycle of study License

1.6. Study programme / qualification Accounting and management

2.Data about subject 2.1.Name of subject ACCOUNTING (BASES)



2.4. Year of study 1 2.5 Semester 1 2.6 Evaluation type Exam 2.7Course status Mandatory

3.Total estimated time (hours per semester of didactic activities) 3.1 Number of hours per week 4 of which: 3.2 course 2 3.3 seminar/laboratory 2






Tutorials

Examinations 2






4.2 of competences -

5. Conditions (where necessary) 5.1. to develop the course Classrom equipped with projector, projector screen, computer, Internet.

5.2. to develop the

seminar/laboratory Classrom equipped with projector, projector screen, computer, Internet.


Pro

fess

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ences

1. Knowledge, understanding concepts, basic theories and methods of the field and area of specialization, their appropriate use in

professional communication

Definition of concepts, processes and methods used in accounting entity / organization and economic factors, social and economic legislation affecting financial operations

- knowledge and understanding the subject of accounting - knowledge and understanding of accounting methods, procedures and techniques work

- knowledge and understanding the specific processes of accounting method

- knowledge of the rules for operation of accounts - understanding and correct interpretation of the method and principles of accounting method

- knowledge of how to draw financial and accounting documents in hard copy and electronically, and their movements

2. Using basic knowledge for explanation and interpretation of various types of concepts, situations, processes, projects, etc.

associated to the field

Explanations of concepts, processes and methods used in accounting entity / organization accounting

- explaining and interpreting the economic groups that accountihg works with

- common processes and specific explanation of the method of accounting and its working techniques

- explaining the structure of the balance sheet, profit and loss account, balance checking accounts, general chart of accounts and double entry accounting and the system generally

- explanation and interpretation mail accounts

- explanation and clear delineation of assets, own equity and liabilities of economic entities

33

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3. Applying basic principles and methods for solving problems / situations well defined, typical for the field under a qualified assistence

Application of concepts, processes and methods used in entity / organization accounting for recording economic transactions

- obtaining skills for solving various problems of organizing, leading and accountig abilities, in the roumanian conception for normalization

and application

- development of skills for choosing the working processes of accounting method

- acquiring skills for preparing documents, books of accounts and balance - skills training and skills of preparation documents, register journal, ledger, trial balance and financial statements simplified

- preparing accounting formula, a ledger, general ledger, inventory record

- use accounting techniques as a means of representation of objective reality develop the ability to analyze economic phenomena by using the accounting information

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4. Fulfillment of professional tasks with limited autonomy and qualified assistance

Applying principles, norms and values of professional ethics within their rigorous work strategy, efficient and responsible - the promotion of a values sistem based on profesional ethics

5. Familiarizing themselves with the roles and activities of team work and distributing tasks to subordinate levels

Identifying roles and responsibilities within a multi specialized team and applying efficient work and relationship techniques - The cultivation of labor discipline, performed correctly and on time, and responability towards work and team spirit

6. Awareness for the need of perpetual learning; using the resources and learning techniques efficient for personal and professional growth

Identification opportunities for perpetual learning and efficient capitalization of resources and learning techniques for personal growth

Identification and development of business relationships with different companies for achieving closeness with the economical environment and

participating in personal growth

7. Course objectives (Based on key competencies acquired)

7.1 The overall objective of discipline

Discipline Accounting (Bases) aims at knowledge and understanding of fundamental theoretical elements of its object of study, the research methods and work processes, and their techniques used for faithfully reflecting the

economic entity's assets, resulted in assets, capital and liability

7.2 The specific objectives Learning general concepts and accountant language

Understanding financial accounting terminology

Explanation and interpretation of the terms that form the vocabulary sheet

Learning basic accounting concepts, knowledge and understanding the specific processes for accounting method

Explanation and interpretation of the basic concepts of accounting operating

Forming an overview of the theory and practice of accounting and accounting for original thinking, logical

Learning skills necessary for the production and use of accounting information in the management of economic

entities

Awareness of documents and accounting records, accounting and evaluation of inventory property

Knowledge and understanding of procedures / instruments accounting work with

Developing capacity for analysis, comparison and description of economic phenomena, financial and accounting

Familiarity with the management of economic entities patrimony


Chapter I- INTRODUCTION TO ACCOUNTING OF ECONOMIC ENTITIES

- The origins and evolution of accounting;

- Accounting - component of the economic informational system ;

- Tasks and accounting functions; - Enterprise - accounting field organization;

- Accounting information and their users.

Interactive course -

Exposure 2 hours

Chapter II - PURPOSE OF STUDY AND ACCOUNTING METHOD - The subject of accounting; - Accounting method;

- Processes accounting method;

- General principles of accounting method.


Exposure 3 hours

Chapter III - BASIC PROCEDURES REGARDING THE HERITAGE, FINANCIAL

POSITION AND ENTERPRISE PERFORMANCE

- Balance sheet - a model for situation assessment and financial position of the

economical entity's patrimony

- Boundaries and definitions regarding components of the balance sheet;

- Boundaries and definitions regarding components of balance sheet liabilities; - Balance sheet changes;

- Profit and loss account - the economic entity's financial performance image;

- Layout of the profit and loss account.

Interactive course - Exposure

8 hours

Chapter IV - ACCOUNTING MECHANISM: ANALYSIS, REGISTRATION AND

TRANSACTIONS CONTROL IN ACCOUNTS

- Account: concept, function, form and structure;

- The rules of the accounts; - Double entry and mail accounts;

- Accounting analysis of economic- financial operations;


Exposure 6 hours

34

- Accounting formula: structure, mode of writing and grading; - Chart of accounts and classification of accounts;

- Trial balance: concept, classification and method of preparation.

Chapter V- ACCOUNTING DOCUMENTS AND ACCOUNTING SYSTEMS

- Definition, functions and classification of accounting documents;

- Supporting documents: concept, content, preparation, processing, verification and

archiving; - Accounting records: content, completion and management;

- Synthesis accounting documents;

- Organization systems in accounting records.


Exposure 4 hours

Chapter VI - ASSESSMENT, THE STARTING POINT IN ACCOUNTING RECORDS

- Evaluation concept in accounting. Principles of assessment;

- Accounting evaluation forms;

- Revaluation of balance sheet items.


Exposure 2 hours

Chapter VII - PROCEEDINGS OF CLOSING THE FINANCIAL EXERCISE

- Patrimony inventories

- Purpose and scope of the inventory. Inventory functions. - Organizing and carrying inventory.

- Inventory register - document summarizing the results of accounting inventory.

- Highlights for preparation of the annual financial statements - Elements of analysis for financial statements


Exposure 3 hours

Bibliography

A. Mandatory

Gheorghe Dumitru - Accounting bases and proceduresEd Ex Ponto, 2006; Minister of Public Finance Order no. 3055/2009 for the approval Accounting regulations compliant with European Directives;

Accounting Law no. 82/1991 - republished in the Official Gazette. no. 454/18.06.2008, as amended and supplemented. B. Additional

Chirata Caraiani, Mihaela Dumitrana, Daniela Calu, Cornelia Dascălu - Basic Accounting - Applications and case studies, Fifth Edition,

University Publishing House, 2011; Mihai Ristea, Graziella Corina Dumitru - Accounting Basics - problems, case studies, tests and monograph grid, University Publishing

House, 2009.

C. Optional Ioan Rus - Principles of Accounting - II Edition Economic Publishing House, 2009.


1. Introduction to accounting of economic entities Debates - practical applications 2 hours

2. Purpose of study and accounting method Debates - practical applications 3 hours

3. Basic procedures regarding the heritage, financial position and enterprise performance

Debates - practical applications 8 hours

4. Accounting mechanism: analysis, registration and transactions control in

accounts

Debates - practical applications 6 hours

5. Accounting documents and accounting systems Debates - practical applications 4 hours

6. Assessment, the starting point in accounting records Debates - practical applications 2 hours

7. Proceedings of closing the financial exercise Debates - practical applications 3 hours

Bibliography

Gheorghe Dumitru – Accounting bases and procedures, Publisher: Ex Ponto, 2006


professional associations and employers representative for the programme Discipline Accounting (bases) is foundation for all disciplines of accounting, and subsequent studies as it provide base knowledge of basic

theoretical elements of the object, the method of research and operating procedures of accounting method, according to the national

accounting regulations in line with EU directives. The content of Accounting (bases) discipline meet all expectations.

10. Evaluation

Type of activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from

final grade

10.4 Course

Acquiring specific knowledge, mentioned in the

previous paragraphs

Computerized assessment during the

semester - multiple choice 20%


previous paragraphs

Final evaluation - computerized exam -

multiple choice 80%

10.5 Seminar/laboratory


Understanding the course content to the essential ideas and issues addressed at the seminar, leading to 50% correct answers for multiple choice test questions, along valuation and final exam

35

ACCOUNTING (PROCEDURES)






1.6. Study programme / qualification Accounting and management information systems

2.Data about subject 2.1.Name of subject ACCOUNTING (PROCEDURES)










Tutorials

Examinations 2





4. Preconditions (where necessary) 4.1 of curriculum attending course Accounting (Bases)

4.2 of competences Knowledge of basic accounting concepts and principles


5.2. to develop the

seminar/laboratory Classrom equipped with projector, projector screen, computer, Internet.


Pro

fess

ion

al

com

pet

ences

7. Knowing, understanding concepts, theories and the basic methods for the area of specialization, using them appropriate in professional

communication

Defining concepts, procedures and methods used in the organization accounting and also the economic, social and legislative factors that

influence economic and financial operations. - knowledge of the rules for operation of accounts

- knowledge and understanding how to account for events, transactions and economic and financial operations

- knowledge of the errors revealed and not revealed by the balance sheet 8. The usage of basic knowledge for interpretation and explaining various concepts, situations, processes, projects etc. associated with the domain

To explain concepts, processes and methods used in the organization accounting

- explaining and interpreting the economical categories that accounting works with - explaining and interpreting the economical content, the accounting function and the operation of main accounts

- explaining and interpreting the stages of accounting analysis - explaining and interpreting financial and economical operations and their reflection with the help of accounts

9. Applying basic principles and methods used in solving problems/well defined situations typical for the domain, with the help of qualified

assistance

Applying concepts, processes and the methods used in organization accounting for registration of economical operations

- obtaining skills for solving various problems of organizing, leading and accountig abilities, in the roumanian conception for normalization and

application - using the accounting technique to represent the objective reality

- to use work processes, specific, for accounting economical and financial events and transaction

training skills and abilities for accounting economical and financial events and transaction acquiring skills to work with the chart of accounts

36

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s

10. Fulfilment of professional tasks with limited autonomy and qualified assistance

Applying principles, norms and values of professional ethics within their rigorous work strategy, efficient and responsible

- the promotion of a values sistem based on profesional ethics

11. Familiarizing themselves with the roles and activities of team work and distributing tasks to subordinate levels

Identifying roles and responsibilities within a multi specialized team and applying efficient work and relationship techniques

- The cultivation of labor discipline, performed correctly and on time, and responability towards work and team spirit 12. Awareness for the need of perpetual learning;using the resources and learning techniques efficient for personal and professional growth

Identification opportunities for perpetual learning and efficient capitalization of resources and learning techniques for personal growth Identification and development of business relationships with different companies for achieving closeness with the economical environment and

participating in personal growth

7. Course objectives (Based on key competencies acquired) 7.1 The overall objective of

discipline The accounting course (procedures) provides students with practical skills regarding the logic and mechanism for

joining in the accounting records of transactions, events and other economical and financial operations

7.2. The specific objectives Understanding the basic concepts about economical content ,accounting function and operation of accounts, as

well accounting records

Explaining and analyzing tranzactions, phenomena and other economical and financial operations, subject of

accounting records

Familiarizing the students with the processes specific to the accounting method, respectively the account, trial

balance of synthetic and analytical accounts and the balance sheet


Chapter I – ANALYSIS AND OPERATION OF CAPITAL ACCOUNTS

- The term capital, structure and characteristics of capital

- Characterization of accounts regarding capital formation

- Characterization of accounts regarding capital movement - The content and structure of exercise results – characterization of results accounts

Exposure - practical

application - case

studies

2 hours

Chapter II – ANALYSIS AND OPERATION OF FIXED ASSETS ACCOUNTS

- The content and characterization of intangible assets accounts

- The content and characterization of tangible assets accounts


application - case studies

4 hours

Chapter III – ANALYSIS AND OPERATION OF INVENTORIES AND PRODUCTION

IN PROGRESS ACCOUNTS

- The content and evaluation of stocks

- Characterization of stocks accounts regarding raw materials and consumables

- Characterization of products accounts - Characterization of commodities accounts

- Account regarding production in progress accounts

- Stocks accounts placed with others

Exposure - practical application - case

studies

4 hours

Chapter IV – ANALYSIS AND OPERATION OF RECEIVABLES AND SHORT TERM

LIABILITIES ACCOUNTS

- Notion, structure and evaluation of receivable and liabilities accounts

- Characterization of claims and commercial obligations accounts - Characterization of claims and salary arrears accounts

- Characterization of claims and social debts accounts

- Characterization of claims and tax liabilities accounts

- Characterization of claims and various debts accounts


application - case

studies

8 hours

Chapter V – ANALYSIS AND OPERATION OF RECEIVABLES AND LONG TERM

LIABILITIES ACCOUNTS

- Receivable and long-term debts accounts

- Content and assessment of long-term receivables and payables


application - case

studies

2 hours

Chapter VI – ANALYSIS AND OPERATION OF FINANCIAL INVESTMENTS

ACCOUNTS

- Structure and evaluating financial investments

- Characterization of financial investment accounts


application - case

studies

2 hours

Chapter VII – ANALYSIS AND OPERATION OF TREASURY ACCOUNTS

- Characterization of accounts at banks

- Characterization of house accounts


studies

2 hours

ChapterVIII ANALYSIS AND OPERATION OF PROVISIONING ACCOUNTS

- Definition, classification, evaluation and tax treatment

- Characterization of the supply for risks and charges accounts


studies

2 hours

Chapter IX ANALYSIS AND OPERATION OF EXPENDITURE AND REVENUE

ACCOUNTS

- Activities and financial results of the economic entity

- Function and operation of expenditure and revenue accounts


application - case

studies

2 hours

Bibliography

D. Mandatory

Gheorghe Dumitru - Accounting bases and proceduresEd Ex Ponto, 2006;

Minister of Public Finance Order no. 3055/2009 for the approval Accounting regulations compliant with European Directives; Accounting Law no. 82/1991 - republished in the Official Gazette. no. 454/18.06.2008, as amended and supplemented.

37

E. Additional Chirata Caraiani, Mihaela Dumitrana, Daniela Calu, Cornelia Dascălu - Basic Accounting - Applications and case studies, Fifth Edition,

University Publishing House, 2011;

Mihai Ristea, Graziella Corina Dumitru - Accounting Basics - problems, case studies, tests and monograph grid, University Publishing House, 2009.

F. Optional

Ioan Rus - Principles of Accounting - II Edition Economic Publishing House, 2009.


1. Analysis and operation of capital accounts Case studies - practical

applications 1 hours

2. Analysis and operation of fixed assets accounts Case studies - practical


3. Analysis and operation of inventories and production in progress accounts Case studies - practical


4. Analysis and operation of receivables and short term liabilities accounts Case studies - practical


5. Analysis and operation of receivables and long term liabilities accounts Case studies - practical

applications 1 hour

6. Analysis and operation of financial investments accounts Case studies - practical

applications 1 hour

7. Analysis and operation of treasury accounts Case studies - practical

applications 1 hour

8. Analysis and operation of provisioning accounts Case studies - practical

applications 1 hour

9. Analysis and operation of expenditure and revenue accounts Case studies - practical

applications 1 hour

Bibliography: Gheorghe Dumitru – Accounting bases and procedures, Publisher: Ex Ponto, 2006


professional associations and employers representative for the programme In that the discipline Accounting (procedure) provides students with practical skills regarding logic and registration mechanism for

accounting transactions, events and other economic and financial operations, operating under the rules of the accounts provided by national

accounting rules, EU-compliant, the content of this discipline meets all expectations.


final grade

10.4 Course


previous paragraphs

Computerized assessment during the

semester - multiple choice 20%

Acquiring specific knowledge, mentioned in the previous paragraphs

Final evaluation - computerized exam - multiple choice

80%




38

MANAGEMENT INFORMATION SYSTEMS (FUNDAMENTALS) AND INTERNET

1.Data about programme 1.1. Higher education institution “Spiru Haret” University Bucharest






2.Data about subject 2.1.Name of subject Management Information Systems (Fundamentals) and Internet



2.4. Year of study 1 2.5 Semester I 2.6 Evaluation type Exam

2.7Course

status

CD/SD

Compulsory discipline/Specializ

ed discipline







Tutorials 28

Examinations 2





4. Preconditions (where necessary) 4.1 of curriculum It is not the case

4.2 of competences It is not the case

5. Conditions (where necessary) 5.1. to develop the course videoprojector

5.2. to develop the seminar/laboratory laboratory with 10 computers minimum


Pro

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s

Competencies to develop specifications for the procurement of IT equipment;

Competencies to management and use Windows Operating System;

Competencies to use a computer network;

Competencies to develop websites in HTML.

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Ability to acquire basic techniques necessary for self-improvement in ICT;

Organizing information resources available to a beneficiary of projects;

Anticipate situations and problem solving solutions or action;

Capacity of improvement and self-improvement

7. Course objectives (proceeding from the grid of specific acquired competences) 7.1 General objectives of the course Provide students with knowledge of the organization and use of computer systems and

operating systems;

Provide students with knowledge on the structure of computer networks and training students to work in a computer network environment;

Developing skills for working with HTML and creating web sites

Provide students with knowledge on electronic commerce, electronic payment methods.

7.2 Specific objectives Understanding basic concepts and main fund of knowledge of computer systems;

39

Acquiring a computer thinking mode;

Proper use of concepts in computing systems;

Identify hardware components of computer systems;

Correct operation of the Windows operating system (file management, user management, security in Windows);

Identify components of computer networks (cables, connectors, data concentrators, ...);

Correct operation of a computer network (file transfer, Internet access, printers, network installation);

Correct operation of HTML tags;

Creating Web pages with multiple frames in HTML;

Creating websites using HTML;

Correct operation of the Internet, search for information using search engines

Provide students with knowledge on the structure of an electronic store and purchase

transactions.


Chapter 1

Organization and structure of electronic

computers The structure of a computing system.

Building blocks.

Memory, the role of memory in a computer system, memory types.

The central processor of a computer system,

microprocessor block diagram of a microprocessor. Motherboard. PC buses. Peripherals: hard disk

drive, floppy disk drive, CD-ROM, high-capacity

electronic memory, keyboard, printer, scanner, video interface.

Traditional and modern methods: expositive method, interactiv dialogue,

demonstration, explanation.

4 hours

Chapter 2

Operating Systems The definition of an operating system, operating system functions, multitasking, processes and

threads, memory management and peripherals.

Types of operating systems: DOS, Windows, Linux. Windows. Graphical interface. Windows

applications.

8 hours

Chapter 3

Computer networks. The definition of a computer network. Devices

used in a computer network. Topologies of computer networks. Protocols used in computer

networks. Using the Windows operating system in

a computer network. Internet. Structure. Application. Perspectives. Mail system.

8 hours

Chapter 4

HTML. Web sites. Business on the Web. Getting basic HTML. Sections in an HTML

document. Text styles. Lists. References. Images

on webpages. Tables and frames. Forms and data entry.

WWW space. Clients and Web servers.

Information retrieval on the Web. Search engines. Designing a Web site.

Web business. E-business. Payment. Ecommerce.

8 hours

Bibliography

1. Avram V., Dodescu Gh., - Informatics. Operating systems and application software, Economica Publishing House, Bucharest, 2007.

Bacivarov, A. – Servicii Internet, Matrixrom Publishing House, 2010.

2. Barbu, G., Banica, L., Paun, V., “Calculatoare personale. Arhitectura, functionare si interconectare”, Matrixrom Publishing House Bucharest, 2011.

3. Batagan, L., - Localităti virtuale, Economica Publishing House, Bucharest, 2007, 2008

4. Gralla, P.,- Cum functioneaza Internet-ul, Teora Publishing House, Bucharest, 2003 5. Roşca, I., - Societatea cunoaşterii, Economica Publishing House, Bucharest, 2006

6. Tamaş, I., Năstase P., s.a. - Bazele tehnologiei informatiei şi comunicatiilor, Infomega Publishing House, Bucharest, 2008.


Computer structure Traditional and

modern methods:

2 hours

Windows Operating System 2 hours

40

Operations with files and folders explanation, exercise,

conversation,

dialogue, pair work.

2 hours

Computer networks. IP addresses of

computers. Ping, traceroute, ifconfig

2 hours

Computer networks. Sharing

resources on a network.

2 hours

Computer networks. Email 2 hours

Computer networks. Using browsers 2 hours

Computer networks. Using search

engines

2 hours

HTML. Basic tags 2 hours

HTML. Tables 2 hours

HTML. Internal references 2 hours

HTML. External references 2 hours

Website design. 2 hours

Electronic shop. Using and creating an electronic shop.

2 hours

Bibliography

1. Chiru C. – Informatica de gestiune (Baze) si Internet, Course on CD, 2011.

2. Chiru C. - Informatică de gestiune. Teorie si aplicatii, Sigma Publishing House, 2004 3. Mares D.M., Mihai G., Informatică generală, România de Mâine Foundation Publishing House, Bucharest, 2008


professional associations and employers representative for the programme

The contents of "Management Information Systems (Basics) and Internet" course provides fundamental knowledge on the structure of computers,

operating systems, notions of networks, Internet and HTM, skills in operating on computer systems and on creating web pages, elements that

meet the need of employers on using information technology in accounting field.


from final

grade

10.4 Course Learning theoretical knowledge on

the structure of computers,

operating systems, notions of networks, Internet and HTML

Final exam – grid test and oral examination 80%

10.5 Seminar/laboratory Practical skills in operating

electronic computers

Partial exam – grid test 20%


basic operations with Windows OS

use of Windows network environment to share equipment

Use e-mail and browsers

Web page design

41

MANAGEMENT INFORMATION SYSTEMS (ACCOUNTING DOCUMENTS)







2.Data about subject 2.1.Name of subject Management Information Systems (Accounting documents)



2.4. Year of study 1 2.5 Semester II 2.6 Evaluation type Assesment

2.7Course

status

CD/SD

Compulsory

discipline/Specialized discipline

3.Total estimated time (hours per semester of didactic activities) 3.1 Number of hours per week 3 of which: 3.2 course 1 3.3 laboratory 2

3.4 Total hours of the curricula 42 of which: 3.5 course 14 3.6 laboratory 28





Tutorials 28

Examinations 2





4. Preconditions (where necessary) 4.1 of curriculum Skills in using computers

4.2 of competences The ability to properly use an electronic computer


5.2. to develop the

seminar/laboratory laboratory with 10 computers minimum


Pro

fess

ion

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ence

s

Ability to create specific accounting documents in Word format;

Ability to create specific accounting documents in Excel;

Ability to create Powerpoint presentations;

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Ability to acquire basic techniques necessary for self-improvement in ICT;




7. Course objectives (proceeding from the grid of specific acquired competences) 7.1 General objectives of the course Provide students with knowledge of the main elements and operations specific to

Word Processor;

Developing skills for working with Excel spreadsheet program;

Developing skills for creating Word and Excel accounting documents;

Developing skills for creating Powerpoint presentations.

7.2 Specific objectives Correct operation with Microsoft Word editor (editing, viewing, formatting,

42

printing, object including);

Correct operation with data and formulas in Excel;

Correct operation with spreadsheets, cells, rows and columns;

Learning how to use different types of addresses in Excel formulas and functions;

Correct operation in an Excel database, search an Excel database;

Proper use of commands for creating slides, insert, use templates, animation effects,

transition effects in Powerpoint.


Chapter 1

Word text processor Introductory concepts of desktop publishing. Formatting Word documents at

character level. Formatting Word paragraphs. Formatting Word documents level. Advanced features in Word: Mail Merge, Macros, Speech recognition

Traditional and modern methods:

expositive method and that the of interactiv dialogue, demonstration,

explanation.

4 hours

Chapter 2

Excel spreadsheet processor Overview of Excel. Spreadsheets. Excel files. Operations on spreadsheets. Excel as a database system (sorting, searching, grouping, subtotals, validation).

Excel functions.

6 hours

Chapter 3

Powerpoint

Creating a presentation. Templates, albums, views. Outline panel, enter text,

titles, organizing information. Slide text formatting. Diagrams, types, legends, labels, sorting and ordering. Tables and charts. Customizing a presentation.

Adding logos and images. Transition effects. Animation, audio and video

elements. Running presentations. Configuration, saving. Presentations on the Web.

4 hours

Bibliography

1. Chiru C. - Informatică de gestiune (Documente),. Course on CD.(2011). 2. Jonson, S. - Microsoft Office - Word 2007, Bucharest, Teora Publishing House, 2010

3. Murray, K. - , Microsoft Office 2010, Plain & Simple, Microsoft Press, 2010

4. Weverka, P. - Office 2010 All-in-One For Dummies, Wiley, 2011

8.2 Laboratory Teaching methods Observations

Word. Introduction, types of operations with

documents. Character level formatting.

Paragraph level formatting.

Traditional and modern

methods: explanation,

exercise, conversation, dialogue, pair work.

1 hours

Word. Paragraph level formatting 2 hours

Word. Correct operation with paragraph

styles. Setting a paragraph style: alignment, font, font size, style. Automatic numbering of

paragraphs. Automatic creation of a table of

contents

2 hours

Word. Operations on tables. Creating tables. Insert and delete rows and columns. Mail

Merge

2 hours

Making PowerPoint presentations. Inserting slides. Applying color schemes. Formatting

text in slides

2 hours

Excel. Basic operations 2 hours

Excel. Formulas, cell and worksheet references

2 hours

Excel functions and Excel database functions. 2 hours

Excel. Sorting and subtotals 2 hours

Excel diagrams 2 hours

Excel databases 2 hours

Excel. Applications. Trial balance and payroll 2 hours

Excel. Complex application 2 hours

Bibliography

1. Chiru C. - Informatică de gestiune (Documente),. Course on CD.(2011). 2. Jonson, S. - Microsoft Office - Word 2007, Bucharest, Teora Publishing House, 2010

3. Murray, K. - , Microsoft Office 2010, Plain & Simple, Microsoft Press, 2010

4. Weverka, P. - Office 2010 All-in-One For Dummies, Wiley, 2011



http://www.amazon.com/Katherine-Murray/e/B001IU4PZ2/ref=sr_ntt_srch_lnk_1?qid=1335118838&sr=1-1

http://www.amazon.com/Microsoft-Office-2010-Plain-Simple/dp/0735626979/ref=sr_1_1?s=books&ie=UTF8&qid=1335118838&sr=1-1

http://www.amazon.com/Katherine-Murray/e/B001IU4PZ2/ref=sr_ntt_srch_lnk_1?qid=1335118838&sr=1-1

http://www.amazon.com/Microsoft-Office-2010-Plain-Simple/dp/0735626979/ref=sr_1_1?s=books&ie=UTF8&qid=1335118838&sr=1-1

43

The contents of "Management Information Systems (Accounting documents)" provides fundamental knowledge and skills about text editors and spreadsheet processors, elements that meet the need of employers for using information technology in accounting field.


from final

grade

10.4 Course theoretical knowledge about the

Word text editor Word, Excel spreadsheet editor

Final exam – grid test and oral examination 80%

10.5 Seminar/laboratory Practical skills in operating with

Word and Excel



Creating a Word document that contains paragraph styles, tables

Making an Excel document containing formulas with mathematical functions and references

Making a simple PowerPoint presentation

44

GENERAL MANAGEMENT

1. Information on the academic program 1.1.Higher education institution Spiru Haret University

1.2.Faculty Faculty of Accounting and Financial Management Constanta

1.3.Department Department of Management, Accounting and Finance Constanta

1.4.Field Management

1.5.Study cycle Undergraduate

1.6.Program / Qualification Accounting and Informatics

2. Information concerning the course subject 2.1.Name of subject General Management

2.2.Course organizer

2.3.Seminar organizer

2.4. Year of study 1 2.5.Semest

er

1 2.6.Evaluation type E1 2.7.Course type CS/SS

3. Estimated time (hours per semester) of teaching / learning activities

3.1 No. hours per week 3 3.2 of which course hours:

2 3.3 of which seminar / lab hours:

1

3.4 No. hours in the curriculum 42 3.5 of which course

hours:

28 3.6 of which seminar / lab

hours:

14

Distribution of teaching / learning time hours

Study of textbook, syllabus, bibliography and course notes 30

Further study in library, on electronic platforms, fieldwork 10

Preparation of seminars / labs, home assignments, papers, portfolio, essays 15

Tutoring 1

Examinations 2

Other……… -



3.10 No. of credits 4

4. Prerequisites (where relevant) 4.1 curriculum-related

4.2 competence-related

5. Facilities and equipment (where relevant) 5.1. for the course classroom equipped with video projector and projection screen, computer and Internet connection

5.2. for the seminar / lab classroom equipped with video projector and projection screen, computer and Internet connection

6. Competences acquired during / after the course

Pro

fess

ion

al

com

pet

ence

s • Understand the concepts, theories, principles, specific models for management system and its subsystems;

• Ability to apply specific tools to managerial functions;

• Ability to design a scientifically based process of decision making.

Tra

nsv

ersa

l

com

pet

ence

s • The ability to ensure a fair correlation between performance and reward; • Ability to work under a strict plan and organization;

• Ability to apply principles and rules of professional ethics and values specific managerial activity.

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals Understand the management processes in the contemporary economy, the concept of management and the need for

science-based management of modern economic entities and assimilation of various methods and models for

management decision making.

7.2 Course objectives • Develop a management perspective on the activities within firms;

• Understanding the three-dimensional structure of management processes;

• Knowledge of management principles and their application in specific socio-economic contexts;

• Develop the capacity to use specific methods and management techniques.

8. Contents 8.1 Course Teaching methods Observations

Chapter I Management Concept

1.1. Approaches to management concept 1.2. The evolution of management theory and practice

1.3. The evolution of management in Romania

1.4. The role of managers in contemporary society Systematic exposure, case study, discussion,

conversation

4 hours

Chapter II Organization and management

2.1. The notion of organization

2.2. The notion of firm 2.3. Establishment and liquidation of companies

4 hours

45

2.4. SMEs

Chapter III Management structure and its components

3.1. Management functions

3.2.Funcţiunile company 3.3. Management operations

3.4.Three Dimensional structure of management

3.5. Vertical division of management

2 hours

Chapter IV Planning 4.1. General characteristics of planning

4.2. Planning process

4.3. Strategic Planning 4.4. Planning tools

4 hours

Chapter V Organizing

5.1. General characteristics of organizing 5.2. Organizing subsystem

5.3. Process organizing

5.4. Structural organizing

4 hours

Chapter VI Influencing 6.1.Influencing and leadership skills

6.2. Communication

6.3. Planning, recruitment, selection and valuation of human resources

6.4. Motivation

4 hours

Chapter VII Controlling 7.1. Fundamentals of controlling

7.2. Controlling subsystem

7.3. Types and methods of control 7.4. Management and controlling production

2 hours

Chapter VIII. Decision and decision process

8.1. Fundamentals of decision 8.2. Decision typology

8.3. The decision process

8.4. Methods and models of decision making

4 hours

Bibliography 1. Ipate, Dragoş, Pârvu Iuliana, Dăneci-Pătrău Daniel, Management general, Ed. FRM, București 2012

2. Ipate, Dragoş, Elemente fundamentale in managementul organizatiei, Editura Universitara, București, 2007

3. Gâf-Deac M., Îndrumar pentru management general, Ed. FFRM, București 2007.

8.2 Seminar / lab Teaching methods Observations

Exercising planning within a company

Systematic exposure, case study,

discussion, conversation

2 hours

Analysis and design of a business organization 4 hours

Motivating employees - case study 2 hours

Documents used in exercising control 2 hours

Mathematical methods of decision making 4 hours

Bibliography

1. Ipate, Dragoş, Pârvu Iuliana, Dăneci-Pătrău Daniel, Management general, Ed. FRM, București 2012

2. Ipate, Dragoş, Elemente fundamentale in managementul organizatiei, Editura Universitara, București, 2007 3. Gâf-Deac M., Îndrumar pentru management general, Ed. FFRM, București 2007.

9. Course’s relevance to the epistemic community, professional associations, and representative employers in

fields significant for the program General Management discipline contributes to student involvement in learning and assimilating the management concepts and fundamental

principles, thereby creating specific managerial mindsets useful in scientific and professional approaches that will run future students / graduates. Discipline thus proves its usefulness epistemic perspective but also in terms of graduates' professional lives, in that management principles are not

only some rules to be driven by socio-economic entities, but is a correct way of thinking and behavior in the various situations encountered during

their working lives.

10. Assessment Activity 10.1 Assessment criteria 10.2 Assessment method 10.3 Weight in the

final grade

10.4 Course Knowledge of concepts, theories, principles, models specific

management system and its subsystems;

Ability to apply specific tools managerial functions;

Final checking – grid test and

oral examination 80%

10.5 Seminar

/ lab

The ability to use mathematical methods in decision making

Ability to plan and organize a series of activities to achieve the objectives

Partial checking – grid test

20%


• Ability to explain specific management dimensional and identify the components of the three-dimensional structure.

• The ability to use decision tools

Date: Course organizer's signature, Seminar organizer's signature,

46

PUBLIC FINANCES AND TAXATION








2.Data about subject 2.1.Name of subject Public Finances and Taxation



2.4. Year of study 1 2.5 Semester 2 2.6 Evaluation

type

Exam/

Assessment

E2

2.7Course status

DO/DS

CS/CS

Compulsory discipline/

Complementary discipline/ Fundamental discipline/

Specialized discipline







Tutorials 6

Examinations 2





4. Preconditions (where necessary) 4.1 of curriculum

4.2 of competences

5. Conditions (where necessary) 5.1. to develop the course Video projector, laptop

5.2. to develop the

seminar/laboratory Video projector, laptop


P

ro

fess

ion

al

com

pet

ences

P

ro

fess

ion

al

com

pet

ences

1. Knowledge, understanding concepts, theories and basic methods of the field and area of specialization, their appropriate use in

the professional communication

The identification, definition and implementation of the concepts regarding public finance, private finance, public expenditure,

budget expenditures, public financial resources, fiscal pressure, taxes and contributions, direct taxes, real taxes, personal taxes, indirect taxes, consumption taxes, monopolies tax, international double taxation, public borrowing, public debt, state budget;

theories regarding public finance approaching; methods and analyzing instruments of public expenditure and of public financial

resources, the dimensioning of budget revenues and expenditures; methods and analyzing instruments of direct taxes, indirect taxes, of public debt.

The identification, definition and implementation of methods, techniques and instruments for collecting, analyzing and interpreting data regarding the calculation method of direct and indirect taxes in accordance with national legislation, the

application methods for avoiding international double taxation, application methods for placing loans on internal market by

state, of public debt.

The identification, definition and implementation of methods, techniques and instruments for collecting, analyzing and interpreting data regarding the level, structure and dynamic of expenditures and public financial resources.

Applying the knowledge, methods, techniques and instruments for achieving an economic and financial analysis based on consolidated general budget at a macroeconomic level.

Applying the knowledge, methods, techniques and instruments for conducting economic and financial operations.

47

Pro

fess

ion

al

com

pet

ences

2. Using the basic knowledge for explanation and interpretation of various types of concepts, situations, processes, projects, etc..

associated to the field

• The explanation and interpretation of concepts, theories, methods and financial instruments in entities / private and public

organizations - The explanation and interpretation of concepts regarding public finance, private finance, public expenditure, budget

expenditures, public financial resources, fiscal pressure, taxes and contributions, direct taxes, real taxes, personal taxes, indirect taxes,

consumption taxes, monopolies tax, international double taxation, public borrowing, public debt, state budget.

- The explanation and interpretation of theories regarding public finance approaching; methods and analyzing instruments of

public expenditure and of public financial resources, the dimensioning of budget revenues and expenditures; methods and analyzing

instruments of direct taxes, indirect taxes, of public debt.

• The explanation of methods, techniques and instruments for collecting, analyzing and interpreting data on an economical and financial problems

- The explanation of methods, analyzing instruments and interpretation of data related to the calculation method of level,

structure and dynamic of expenditures and public financial resources, direct and indirect taxes in accordance with national legislation, of the application methods for avoiding international double taxation, application methods of placing loans by state on internal market,

of public debt.

3. Applying basic principles and methods for solving problems / situations clearly defined, typical for the field in conditions of

skilled assistance

• The application of concepts, theories, methods and financial instruments in private and public entities in order to solve specific

problems - The application of concepts regarding public finance, private finance, public expenditure, budget expenditures, public financial

resources, fiscal pressure, taxes and contributions, direct taxes, real taxes, personal taxes, indirect taxes, consumption taxes, monopolies

tax, international double taxation, public borrowing, public debt, state budget

- The application of theories regarding finance approaching; methods and analyzing instruments of public expenditure and of

public financial resources, the dimensioning of budget revenues and expenditures; methods and analyzing instruments of direct taxes,

indirect taxes, of public debt.

- The application of analysis instruments on state loans, of public debt and budget balance.

• The application of methods, techniques and instruments for collecting, analyzing and interpreting data on an economical and financial

problems

- The application of analyzing instruments and interpretation of data related to the calculation method of level, structure and dynamic of expenditures and public financial resources, direct and indirect taxes in accordance with national legislation, of the

application methods for avoiding international double taxation, application methods of placing loans by state on internal market, of

public debt.

4. The appropriate use of criteria, standard evaluation, methods in order to appreciate the quality and limitations of some

processes, programs, projects, concepts, methods and theories

• The critical evaluation of concepts, methods and financial instruments used to solve problems - The critical evaluation of concepts regarding public finance, private finance, public expenditure, budget expenditures, public

financial resources, fiscal pressure, taxes and contributions, direct taxes, real taxes, personal taxes, indirect taxes, consumption taxes,

monopolies tax, international double taxation, public borrowing, public debt, state budget.

- The critical evaluation of theories regarding finance approaching; methods and analyzing instruments of public expenditure and

of public financial resources, the dimensioning of budget revenues and expenditures; methods and analyzing instruments of direct

taxes, indirect taxes, of public debt.

5. The elaboration of professional projects by using principles and methods established in the field • Performing current financial and economic analysis based on data and information collected

- Performing financial and economic analysis based on data collected from the consolidated general budget of a state.

Tra

nsv

ersa

l c

om

pete

nce

s

1. The responsible execution of the professional duties, in conditions of limited autonomy and qualified support • Appling the principles, norms and professional ethics values in their own rigorous, efficient and responsible work strategy - promoting a value system based on ethics and professional conduct.

2. Familiarity with roles and activities specific for teamwork and distributing tasks for subordinate levels • The identification of roles and responsibilities in a multi specialized team and the application of relationships techniques and effective working inside the team

- the cultivation of work discipline, performed correctly and on time, responsibility towards work and team spirit;

3. Awareness of the need for continue training, the efficiency use of resource and learning techniques for personal and

professional development

• Identify training opportunities and efficient use of resources and learning techniques for their own development - identifying and developing partnerships with companies in order to achieve an approximation to the economic environment and

for the participation in their own professional development

7. Course objectives (proceeding from the grid of specific acquired competences) 7.1 General objectives of the course General objective taken into account by the incorporation in the educational plan of the discipline

PUBLIC FINANCE AND FISCALITY is to transmit to the students theoretical knowledge about the content, functions, institutions and mechanisms of the financial activities related to the state

budget, public finance resources, public expenditure system, direct tax, indirect tax, international

juridical double taxation, state loans, public debt, budget and budgetary process.

7.2 Specific objectives 1. Knowledge, understanding, explaining and interpretation: • highlighting the importance of public finances.

• presenting the relevance of the expenditure and public financial resources on national level.

• highlighting the importance of taxes in an economy, their contribution to the income of the state. • understanding the role of the tax system in an economy

•understanding the procedure of establishment and collection of taxes on a national level.

• understanding the mechanism of conducting the activity on an international level of various

48

components of the financial market. • Presenting the public debt.

• understanding the concept of public budget and the principles of elaborating it.

• Highlighting the role of budget process on a national level.

2. Instrumental applied:

• Ability to work with specific indicators of public expenditure and public financial resources

system; •Ability to work with specific indicators of tax system;

• Building the evaluation competence of the main difficulties caused by the entire financial activity

of state; • Ability to work with loans and public debts specific indicators;

• Ability to apply correctly the national legislation on taxes field;

3. Attitude • Understanding the role of the public expenditure system;

• Understanding the role of the public financial resources system

• Future economists responsibility to apply correctly the national legislation in the tax field; • Understanding the role of the tax system in an economy;

• understanding the establishment and collection method of taxes on a national level


CHAPTER 1 PUBLIC FINANCES - concept and functions 1.1. Evolution of the public finances concept

1.2 Functions of public finance

1.3. Public finance and private finance - similarities and differences

Traditional and modern methods: expositive method and that the of

interactiv dialogue, demonstration,

explanation, etc.

CHAPTER 2 FINANCIAL MECHANISM

2.1. The definition and components of the financial mechanism

2.2. Funds system of financial resources 2.3. The components of financial system

CHAPTER 3 FINANCIAL POLICY 3.1. The concept and characteristics of financial policy 3.2. The objectives of financial policy

CHAPTER 4 PUBLIC EXPENDITURE SYSTEM 4.1. The content and characterization of public expenditure

4.2. Economic and monetary appreciation of public expenditure 4.3. Public expenditure classification

4.4. Level indicators of public expenditure

4.5. Structure indicators of public expenditure 4.6. Dynamic indicators of public expenditure

4.7. General characterization of expenditure for socio-cultural

actions.

CHAPTER 5. PUBLIC FINANCIAL RESOURCES

5.1 General characterization of financial resources

5.2. Grouping the public financial resources 5.3. Analyzing indicators of public financial resources

CHAPTER 6. TAX SYSTEM

6.1. Tax system - generalities

6.2. The concept of taxes, contributions 6.3. Tax and fiscal pressure

6.4. Principles underlying the tax system

6.5. Tax items

CHAPTER 7 DIRECT TAXES

7.1. Direct taxes-general characterization

7.2 Real direct taxes 7.3. Personal direct taxes

7.4. The main direct taxes in Romania

7.5. International juridical double taxation - content, methods of avoiding.

CHAPTER 8 INDIRECT TAXES

8.1. General characterization of indirect taxes 8.2. Consumption taxes

8.3. Fiscal monopolies

8.4. Customs taxes 8.5. General taxes

8.6. The main indirect taxes in Romania

CHAPTER 9 STAT LOANS

9.1. The economic content of public credit 9.2. The state loans technique

CHAPTER 10. PUBLIC DEBT

10.1. Public debt - general concepts 10.2. Indicators for analyzing internal and external public debt.

CHAPTER 11. PUBLIC BUDGET

11.1 The concept of public budget

49

11.2. Budgetary principles 11.3. Classical and modern methods of dimensioning budget

revenues and expenditures

CHAPTER 12. BUDGETARY PROCESS

12.1 Stages and characteristics of the budget process

12.2. Cash execution of the budget through the banking system and

cash system

Bibliography:

•Trandafir Adina, Public Finance and Fiscality Course Notes CD - 2012.

• Mosteanu T., Public Finance, Course notes and applications for seminar 3rd edition, revised, University Publishing House, Bucharest, 2011

• Cioponea M., Public finance and fiscal theory, Published by Foundation Romania of Tomorrow, Bucharest, 2007 • Ristea Luminita, Trandafir Adina, Introduction in the public finances science , published by Muntenia, Constanţa, 2006

• Văcărel Iulian, Public Finance, 6st Edition, published by Didactic and Pedagogical RA, Bucharest, 2007


1. The public expenditure system – analysis indicators Traditional and modern methods: explanation, exercise,

conversation, dialogue, pair work,

reading, translation, case study, stimulation, cooperation, problem

solving, brain storming, etc.

2. The public financial resources system – analysis indicators

3. Direct taxes in Romania - the method of calculation.

4. Indirect taxes in Romania - the method of calculation.

5. Application regarding state loans

6. Application regarding public debt

7.Application regarding public budget

Bibliography:

•Trandafir Adina, Public Finance and Fiscality Course Notes CD - 2012.

• Mosteanu T., Public Finance, Course notes and applications for seminar 3rd edition, revised, University Publishing House, Bucharest, 2011 • Cioponea M., Public finance and fiscal theory, Published by Foundation Romania of Tomorrow, Bucharest, 2007

• Ristea Luminita, Trandafir Adina, Introduction in the public finances science , published by Muntenia, Constanţa, 2006

• Văcărel Iulian, Public Finance, 6st Edition, published by Didactic and Pedagogical RA, Bucharest, 2007


professional associations and employers representative for the programme The contents of the discipline PUBLIC FINANCES AND FISCALITY, answers to the requirements of academic communities by presenting

theories, the interpretation of concepts and specific instruments of the approached field, and also to the employers from the economic field (both

public and private institutions)through the implementation of some analyzing and interpreting instruments of data related to public expenditures and of public financial resources, dimensioning revenues and expenditures, direct taxes, indirect taxes, public debt, budgetary process.


from final grade

10.4 Course The capacity to assimilate properly and completely the knowledge, the

consistency in expression, the level

of assimilation of specialized language.

Assessment through various exercises, dialogues, conversation, papers, mini-projects,

case studies

Final assessment/ Exam – grid test

80%

10.5 Seminar/laboratory Ability to present fairly and

completely, on the basis of

consolidated national budget data , an analysis of public expenditure

and sources of funding.. Accuracy and quality of expression.



The identification, definition and implementation of the concepts regarding public finance, private finance, public expenditure, budget

expenditures, public financial resources, fiscal pressure, tax and contributions, direct taxes, real taxes, personal taxes, indirect taxes, consumption taxes, fiscal monopolies, international double taxation, public borrowing, public debt, state budget; the theories regarding

the approach of public finance of methods and instruments for the analysis of public expenditure and public financial resources, budget

revenues and expenditures dimensioning , methods and instruments for the analysis of direct taxes, indirect taxes, of public debt.

The identification, definition and implementation of methods, techniques and instruments for collecting, analyzing and interpreting data

regarding the calculation method of direct and indirect tax according with the national legislation, and of application method in order to avoid the international double taxation, and of method for placing loans by state on the internal market, of public debt.

50

ENGLISH 1: ENGLISH LANGUAGE FOR DAILY USE 1






1.6. Programme of study / qualification Accounting and Management Information Systems/economist

2.Data about subject 2.1.Name of subject English 1: English Language for Daily Use


2.3. Titular of the seminars

2.4. Year of study 1 2.5 Semester I 2.6 Type of evaluation PV1-

assessm

ent1

2.7Course

status

CD/CD

Compulsory

Discipline/Complementary Discipline

3.Total estimated time (hours of didactic activities per semester) 3.1 Number of hours per week 2 of which: 3.2

course


3.4 Total hours of the curricula 28 of which: 3.5

course


Distribution of time fund hours Study on manual, course support, bibliography and notes 18 Additional research at the library, on specialised electronic platforms and on the field 10 Preparation of seminars/laboratories, themes, papers, portfolios, and essays 12 Tutorials 4 Examinations 3 Other activities ……… - 3.7 Total hours of individual study 43




4.2 of competences English language knowledge of lower intermediate level

5. Conditions (where necessary) 5.1. to develop the course classroom equipped with video projector

5.2. to develop the

seminar/laboratory language cabinet equipped with TV, PC with internet access and CD player


Pro

fess

ion

al

com

pet

ence

s

Knowledge and use of the communicative functions of the language:

Reception of messages transmitted orally or in writing in different situations of communication

Production of oral or written messages appropriate in certain contexts

Performing interactions in oral and/or written communication

Transfer and mediation of oral and/or written messages in various situations of communication

51

Tra

nsv

ersa

l c

om

pete

nce

s

Acquisition of attitudinal skills

Awareness of the English language contribution to the spreading of contemporary culture

Critical reporting to British and American civilization, acceptance of differences and development of tolerance

Awareness of the cultural stereotypes and fight against them

Development of independent, critical and reflective thinking by receiving a variety of texts in English

Manifestation of flexibility in the exchange of ideas in different communication situations

Identification of roles and responsibilities in a multi-specialised team and application of techniques for relationships and

efficient work within the team

7. Course objectives (proceeding from the grid of specific acquired skills) 7.1 General objectives of the course improvement of oral and written communication skills aimed at professional and

scientific activity

strengthening the capacity for analysis and synthesis of information contained in an elementary level speech

development of the most important language skills: reading comprehension, writing (essays, reviews, letters, etc.), speaking, and listening comprehension

acquisition and study of basic grammar structures

the provision of information coming from English language

the ability to produce and interpret meaningful utterances which are formed in accordance with the rules of the English language

7.2 Specific objectives - development of skills of comprehension and utterance of messages specific to daily

use;

- updating of linguistic and cultural knowledge, adapting them to specific contexts;

- gradual acquisition of vocabulary related to daily use in order to exloit it later in

professional and scientific activity;

- perfection of transfer (translation) competence from the foreign language into the

native language and vice versa of the texts belonging to daily use.


1. Unit 1 - Identification. Meeting New People


expositive method and that the of

interactive dialogue,

demonstration, explanation, etc.

2

Unit 2 – Education. Career

2

Unit 3 – Home. Environment

1

Unit 4 – Travelling. Accommodation

1

Unit 5 – The Human Body. Health

1

Unit 6 – Going Shopping. Money

2

Unit 7 – Food. Eating out

1

Unit 8 – Entertainment. Sports and hobbies

1

Unit 9 – Media. Communication

1

Unit 10 – Introduction to the European Union

2

Bibliography

Barbu A., Chirimbu S., English Language for Daily Use, Editura Fundaţiei România de Mâine, Bucureşti, 2006

Boarcăş Camelia, World of Business, Editura Europolis, Constanţa, 2006

Optional bibliography

1.Thompson A. J., Martinet, Av., A Practical English Grammar, Oxford University Press, Oxford University Press, Oxford, 1995

2. Costache, I., Ghid de conversaţie şi civilizaţie român-englez, Editura Aramis, Bucureşti, 2005

3.Vasilescu, Dumbrăvescu, Burcea, Niculescu, Dicţionar de termeni economici (român-englez-francez-spaniol), Editura Polirom, Iaşi, 2008

52


Present Simple and Present Continuous Traditional and modern methods:

explanation, exercise,

conversation, dialogue, pair work, reading, translation, case study,

stimulation, cooperation, problem


1

Present Perfect Simple and Continuous 1

Past Simple and Continuous 1

Past Perfect Simple and Continuous 1

Means of expressing Future 1

Tenses in English 2

Modal verbs 2

The Noun 1

Noun Plurals 1

The Article, The Adjective 1

Revision 2

Bibliography





2. Costache, I., Ghid de conversaţie şi civilizaţie român-englez, Editura Aramis, Bucureşti, 2005 3. Vasilescu, Dumbrăvescu, Burcea, Niculescu, Dicţionar de termeni economici (român-englez-francez-spaniol), Editura Polirom, Iaşi, 2008

9. Corroboration of subject content with the expectations of the epistemic community representatives,

professional associations and employers representative for the programme At the end of the 1st semester students will be able to communicate orally and in written in the English language, in different situations related to

certain aspects of the daily discourse.

10. Evaluation


final grade

10.4 Course General criteria of evaluation - complexity and correctness of the

language used

- ability to use the acquired knowledge in various and complex

situations of communication

- expressivity, fluency and logical coherence in utterance

- avoidance of subjective evaluation

and appreciation

Final assessment – grid test and oral examination

80%

10.5 Seminar/laboratory Specific criteria of evaluation - ability to use correctly grammar

and vocabulary notions

- capacity to perfect their pronunciation

- ability to express clearly, fluently

and naturally, without major mistakes

Partial assessment – grid test 20%


Solving some items of communication in English with a low level of difficulty

53

FRENCH 1: FRENCH LANGUAGE FOR DAILY USE







2.Data about subject

2.1.Name of subject French 1: French Language for Daily Use



2.4. Year of study 1 2.5 Semester I 2.6 Type of

evaluation

PV1-

assessment1

2.7Course

status

CS/CS

Compulsory

Subject/Complementary Subject

3.Total estimated time (hours of didactic activities per semester)

3.1 Number of hours per week 2 of which: 3.2 course 1 3.3 seminar/laboratory 1




Additional research at the library, on specialised electronic platforms and on the field 10


Tutorials 4

Examinations 3






4.1 of curriculum -

4.2 of competences French language knowledge of lower intermediate level


5.1. to develop the course classroom equipped with video projector

5.2. to develop the



Pro

fess

ion

al

com

pet

ence

s

Knowledge and use of the communicative functions of the language:

Reception of messages transmitted orally or in writing in different situations of communication

Production of oral or written messages appropriate in certain contexts

Performing interactions in oral and/or written communication


Tra

nsv

ersa

l

com

pet

ence

s

Acquisition of attitudinal skills

Awareness of the French language contribution to the spreading of contemporary culture

Critical reporting to French civilization, acceptance of differences and development of tolerance


Development of independent, critical and reflective thinking by receiving a variety of texts in French


Identification of roles and responsibilities in a multi-specialised team and application of techniques for relationships and efficient work within the team

7. Course objectives (proceeding from the grid of specific acquired skills)

7.1 General objectives of the subject improvement of oral and written communication skills aimed at professional and scientific activity


development of the most important language skills: reading comprehension, writing

54

(essays, reviews, letters, etc.), speaking, and listening comprehension


the provision of information coming from French language

the ability to produce and interpret meaningful utterances which are formed in

accordance with the rules of the French language

7.2 Specific objectives - development of skills of comprehension and utterance of messages specific to daily

use;


- gradual acquisition of vocabulary related to daily use in order to exloit it later in professional and scientific activity;


native language and vice versa of the texts belonging to daily use.

8. Content

8.1 Course Teaching methods Observations

Unité 1 - SALUER / SE PRESENTER Traditional and modern methods:


interactive dialogue, demonstration, explanation, etc.

1

Unité 2 – LES PAYS / LES NATIONALITES 1

Unité 3 – DEMANDER SON CHEMIN 1

Unité 4 – A L’HOTEL 1

Unité 5 – TELEPHONER

1

Unité 6 – APPELER UN TAXI/ PRENDRE LE METRO, LE

TRAIN OU L’AVION

2

Unité 7 – LA FAMILLE / A TABLE

2

Unité 8 – DANS LES MAGASINS

1

Unité 9 – ME VOILA ETUDIANT! LA VIE UNIVERSITAIRE 2

Unité 10 – LES PROFESSIONS ET LES JOBS

2

Bibliography

Drăgoi–Făinişi, Sabina şi Emilia Bondrea, Le français en situations, ediţia a IV-a, Editura Fundaţiei „România de Mâine”, Bucureşti, 2007

Stănescu, Amelia - A la recherche d’un plaisir... économique, Editura Europolis, Constanţa, 2004


1. Buffard, Thérèse, Franceza tematică, Editura Niculescu, Bucureşti, 2004

2. Cotea, Lidia şi Ileana Busuioc, Ghid de conversaţie şi civilizaţie român-francez cu suport multimedia, Editura Aramis, Bucureşti, 2005

3.Vasilescu, Dumbrăvescu, Burcea, Niculescu, Dicţionar de termeni economici (român-englez-francez-spaniol), Editura Polirom, Iaşi, 2008


Les pronoms personnels sujets; L’indicatif présent des verbes Traditional and modern methods:


reading, translation, case study,

stimulation, cooperation, problem solving, brain storming, etc.

1

Le pluriel et le genre des noms; La négation en français; Les pronoms possessifs et démonstratifs

1

Les articles – défini, indéfini, partitif; Les pronoms interrogatifs;

L’imparfait

1

L’adjectif qualificatif; Le passé composé de l’indicatif; Le plus-que-parfait de l’indicatif

2

Les adjectifs déterminatifs; Les verbes pronominaux 1

Le futur proche; Le passé récent; Les pronoms compléments

(COD, COI); Les pronoms adverbiaux en et y

2

Le futur simple; Les adverbes; L’impératif 1

Les pronoms relatifs et indéfinis; L’interrogation en français; Le

conditionnel présent et passé

1

La règle du SI conditionnel; La concordance des temps à l’indicatif

1

Les verbes impersonnels; Le subjonctif 1

Revision 2

Bibliography

Drăgoi–Făinişi, Sabina şi Emilia Bondrea, Le français en situations, ediţia a IV-a, Editura Fundaţiei România de Mâine, Bucureşti, 2007 Bondrea E., Iliuţă G., Le français en situations, Discours quotidien, Applications type tests, Editura Fundaţiei România de Mâine, Bucureşti, 2006

Cristea T., Bondrea E., Eléments de grammaire française, Editura Fundaţiei România de Mâine, Bucureşti, 2004


1. Jeanrenaud, Alfred, Langue française contemporaine, Editura Polirom, Iaşi, 1996

2. Buffard, Thérèse, Franceza tematică, Editura Niculescu, Bucureşti, 2004

3. Cotea, Lidia şi Ileana Busuioc, Ghid de conversaţie şi civilizaţie român-francez cu suport multimedia, Editura Aramis, Bucureşti, 2005

55

4.Vasilescu, Dumbrăvescu, Burcea, Niculescu, Dicţionar de termeni economici (român-englez-francez-spaniol), Editura Polirom, Iaşi, 2008 5. Grosu, Jana, Limba franceză – Teste grilă pentru admiterea în facultăţi, Editura Teora, Bucureşti, 2000



At the end of the 1st semester students will be able to communicate orally and in written in the French language, in different situations related to certain aspects of the daily discourse.

10. Evaluation

Type of activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from final grade

10.4 Course General criteria of evaluation

- complexity and correctness of the

language used - ability to use the acquired

knowledge in various and complex

situations of communication - expressivity, fluency and logical

coherence in utterance

- avoidance of subjective evaluation and appreciation

Oral and written assessment through various

exercises, dialogues, conversation, papers,

mini-projects, case studies Final assessment– grid test on the Blackboard

platform

80%

10.5 Seminar/laboratory Specific criteria of evaluation

- ability to use correctly grammar and vocabulary notions

- capacity to perfect their

pronunciation - ability to express clearly, fluently

and naturally, without major

mistakes

Partial assessment– on line tests 20%


Solving some items of communication in French with a reduced level of difficulty

56

ENGLISH 2: THE LANGUAGE FOR BUSINESS







2.Data about subject 2.1.Name of subject English 2: The Language of Business



2.4. Year of study 1 2.5 Semester II 2.6 Type of evaluation PV2-

assessment 2

2.7Course

status

CD/CD

Compulsory Discipline/

Complementary Discipline

3. Total estimated time (hours of didactic activities per semester) 3.1 Number of hours per week 2 din care: 3.2 curs 1 3.3 seminar/laborator 1

3.4 Total hours of the curricula 28 din care: 3.5 curs 14 3.6 seminar/laborator 14

Distribution of time fund ore


Additional research at the library, on specialised electronic platforms and in the field 10


Tutorial 4

Examinations 3

Other activities……… -




4. Preconditions (where necessary) 4.1 de curriculum -

4.2 of competences English language knowledge of intermediate level

5. Conditions (where necessary) 5.1. to develop the course classroom equipped with video projector

5.2. to develop the



Pro

fess

ion

al

com

pet

ences

Knowledge and use of the communicative functions of the language: Knowledge and understanding:

Development of the four linguistic skills: reading comprehension, writing (letters, CVs, memos, etc.), speaking, and listening

Adaptation of acquired notions to the specific language of the profile

Explanation and interpretation:

Explanation of the grammar structures specific to business language

Creative use of the specific structures

Use of contrastive method in explaining grammar structures and idiomatic phrases Applicative - instrumental:

personal worksheets

portfolios

e-learning

Attitudinal:

Fostering creativity in the application of the acquired language skills

Optimum and creative exploitation of knowledge and understanding of the taught structures

Reception of oral or written messages transmitted in different communicative situations

Production of oral or written messages appropriate to particular contexts

Production of interactions in oral and/or written communication


57

Tra

nsv

ersa

l

com

pet

ence

s

Awareness of the English language contribution to the spreading of contemporary culture

Critical reporting to British and American civilization, acceptance of differences and development of tolerance


Development of independent, critical and reflective thinking by receiving a variety of texts in English



7. Course objectives (proceeding from the grid of specific acquired skills) 7.1 General objectives of the course improvement of oral and written communication skills aimed at professional and

scientific activity

strengthening the capacity for analysis and synthesis of information contained in an

elementary level speech



provision of information coming from English language – every day

language/specialised language (business)

ability to produce and interpret meaningful utterances which are formed in

accordance with the rules of the English

integration of the acquisition of knowledge and skills into the full educational

context

7.2 Specific objectives - development of skills of comprehension and utterance of messages specific to business context and use;


- gradual acquisition of vocabulary related to business in order to exloit it later in



native language and vice versa of the texts belonging to business language


1. Unit 1 Greeting New People Meeting and greeting people (Introductions)

Presentations: Hans Schnalb, Monica Angelescu

Business conversation

Traditional and modern methods: expositive method and that of the



1

Unit 2 Jobs and their sources Sources of job information

- Newspaper advertisements (job openings, signed advertisement, blind advertisement)

- Employment agencies (state/private)

- Placement offices and instructors - Friends and relatives

1

Unit 3 Applying for a job

Letter of application (three paragraphs) European CV

Interview (frequent questions)

1

Unit 4

The EU membership (1)

European Union membership

European Council

European Parliament

Council of the European Union

European Commission

Romania and the economy in the European context

Euro-jargon

1

Unit 5 The EU membership (2)

Letter of application for a scholarship in the European Union

British Universities and the general rules for application for a scholarships

1

Unit 6

Higher education

Higher Education and careers: “Spiru Haret” University

Higher Education in Britain and the USA

1

http://www.european-council.europa.eu/the-institution.aspx?lang=en

http://www.europarl.europa.eu/news/public/default_en.htm

http://www.consilium.europa.eu/showPage.ASP?lang=en

http://ec.europa.eu/index_en.htm

58

Unit 7 The language of business Usages of the term ”business”

Types of a business

Businesses in capitalist economies

1

Unit 8 Accounting

Providing quantitative information about economic entities to aid users in making decisions concerning the allocation of economic

resources.

Accounting activities: identifying the information, measuring, and recording, retaining - and then communicating it.

• Management accounting

• Financial accounting

1

Unit 9

Banks - part of the larger financial services industry (1)

Banks

- part of the larger financial services industry

- a distinct category of financial institution

1

Unit 10 Banks - part of the larger financial services industry (2)

Central banks - characteristics

- duties

- specialized terminology Commercial banks

2

Unit 11

Main Banking Services

Specialised terminology

1

Unit 12

Banking and finance Specialised terminology

Banking, investments and a company’s financial statements

1

Unit 13

The Stock Exchange

Entity which provides "trading" facilities for stock brokers and traders, to trade stocks and other securities.

Facilities for the issue and redemption of securities as well as other

financial instruments and capital events

1

Unit 14

Final revision - The Language of Business

1

Bibliography

Niculescu A. (coord.), (2007), The language of business – accounting, banking, finance, Editura FRM, Bucureşti.

Boarcăş C. (2006) World of Business, Editura Europolis, Constanţa.



2. Costache, I., Ghid de conversaţie şi civilizaţie român-englez, Editura Aramis, Bucureşti, 2005

3. Vasilescu, Dumbrăvescu, Burcea, Niculescu, Dicţionar de termeni economici (român-englez-francez-spaniol), Editura Polirom, Iaşi, 2008


If clause- First, second and third conditional Traditional and modern methods:




2

Non-finite forms: Infinitives and gerunds 2

Mood: the Subjunctive vs. Indicative 1

Reported speech 2

Sequence of tenses 1

The passive voice 1

Phrasal verbs 1

Word order 1

Word partnerships (Business English collocations) 1

Revision 2

http://en.wikipedia.org/wiki/Stock_broker

http://en.wikipedia.org/wiki/Trader_%28finance%29

http://en.wikipedia.org/wiki/Stock

http://en.wikipedia.org/wiki/Security_%28finance%29

59

Bibliography





2. Costache, I., Ghid de conversaţie şi civilizaţie român-englez, Editura Aramis, Bucureşti, 2005 3. Vasilescu, Dumbrăvescu, Burcea, Niculescu, Dicţionar de termeni economici (român-englez-francez-spaniol), Editura Polirom, Iaşi, 2008


professional associations and employers representative for the programme At the end of the 2nd semester students will be able to communicate orally and in written in the English language, in various situations and contexts, using the acquired specialised –business vocabulary.

10. Evaluation

Type of activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from the

final grade

10.4 Course General criteria of evaluation - complexity and correctness of the

language used

- ability to use the acquired knowledge in various and complex

situations of communication - expressivity, fluency and logical

coherence in utterance

- avoidance of subjective evaluation and appreciation

Final assessment – grid test and oral examination

80%

10.5 Seminar/laboratory Specific criteria of evaluation

- ability to use correctly grammar

and vocabulary notions - capacity to perfect their

pronunciation

- ability to express clearly, fluently and naturally, without major

mistakes

Partial assessment– grid test 20%


Solving of some items of communication in English with a medium level of difficulty

60

FRENCH 2: THE LANGUAGE FOR BUSINESS








2.1.Name of subject French 2: The Language of Business



2.4. Year of study 1 2.5 Semester II 2.6 Type of evaluation PV2-

assessm

ent 2

2.7Course status CS/CS

Compulsory


3. Total estimated time (hours of didactic activities per semester)

3.1 Number of hours per week 2 of which: 3.2 course 1 3.3 seminar/laboratory 1

3.4 Total hours of the curricula 28 of which : 3.5

course




Additional research at the library, on specialised electronic platforms and in the field 10


Tutorial 4

Examinations 3

Other activities……… -





4.1 de curriculum -

4.2 of competences French language knowledge of intermediate level


5.1. to develop the course classroom equipped with video projector

5.2. to develop the



Pro

fess

ion

al

com

pet

ences

Knowledge and use of the communicative functions of the language: Knowledge and understanding:

Development of the four linguistic skills: reading comprehension, writing (letters, CVs, memos, etc.), speaking, and

listening

Adaptation of acquired notions to the specific language of the profile

Explanation and interpretation:

Explanation of the grammar structures specific to business language

Creative use of the specific structures

Use of contrastive method in explaining grammar structures and idiomatic phrases

Applicative - instrumental:

personal worksheets

portfolios e-learning

Attitudinal:

Fostering creativity in the application of the acquired language skills

Optimum and creative exploitation of knowledge and understanding of the taught structures

Reception of oral or written messages transmitted in different communicative situations

Production of oral or written messages appropriate to particular contexts

Production of interactions in oral and/or written communication


61

Tra

nsv

ersa

l

com

pet

ence

s

Awareness of the French language contribution to the spreading of contemporary culture

Critical reporting to French civilization, acceptance of differences and development of tolerance


Development of independent, critical and reflective thinking by receiving a variety of texts in French



7. Course objectives (proceeding from the grid of specific acquired skills)

7.1 General objectives of the course improvement of oral and written communication skills aimed at professional and

scientific activity




provision of information coming from French language – every day

language/specialised language (business)

ability to produce and interpret meaningful utterances which are formed in

accordance with the rules of the French

integration of the acquisition of knowledge and skills into the full educational

context

7.2 Specific objectives - development of skills of comprehension and utterance of messages specific to business context and use;


- gradual acquisition of vocabulary related to business in order to exloit it later in


- perfection of transfer (translation) competence from the foreign language into the native language and vice versa of the texts belonging to business language

8. Contents


Unité 1 Qu’est-ce qu’une entreprise?; L’entreprise, système ouvert; L’entreprise, système organisé; L’organigramme d’une

entreprise

Traditional and modern methods: expositive method and that of the



1

Unité 2 Les activités fondamentales de l’entreprise ; Les types

d’entreprises

1

Unité 3 Créer une entreprise : ce qu’il faut savoir, ce qu’il faut

faire

1

Unité 4 Le management

1

Unité 5 Les ressources humaines

1

Unité 6 Le marketing

1

Unité 7 La comptabilité

1

Unité 8 La fiscalité

1

Unité 9 Les Banques

1

Unité 10 La Bource

1

Unité 11 A la recherche d’un emploi; Qui êtes-vous?; Le

Courriculum vitae : objectifs, qualités et types ;

1

Unité 12 L’entretien d’embauche

1

Unité 13 Les professions et les jobs

1

Unité 14 Final revision

1

Bibliography

Chirimbu, Sebastian, L`Entreprise en situations- Discours financier-comptable, Editura Fundaţiei România de Mâine, Bucureşti, 2006

62

Stănescu, Amelia, Bien maîtriser le français économique, Editura Europolis, Constanţa, 2007

Stănescu, Amelia, A la recherche d’un plaisir... économique, Editura Europolis, Constanţa, 2004


1. Cilianu-Lascu, Corina – Franceza pentru economişti, Ed. Teora, Bucureşti, 2005

2. Musolino, Michel – L’economie pour les nuls, Editions Generales First, 2e edition, 2011



La phrase ; propositions indépendantes, principales et

subordonnées





1

Le verbe – Modes et temps; 2

Verbes réguliers, verbes irréguliers 1

Verbes transitifs, verbes intransitifs 1

Verbes auxiliaires ; Le participe passe; L’accord du participe passé 2

La regle du SI conditionnel 1

Les concordances des temps a l’indicatif 2

Le subjonctif 1

Les locutions conjonctives qui introduisent des propositions

subordonnées circonstancielles

1

Revision 2

Bibliography

Chirimbu, Sebastian, L`Entreprise en situations- Discours financier-comptable, Editura Fundaţiei România de Mâine, Bucureşti, 2006

Cristea T., Bondrea E., Eléments de grammaire française, Editura Fundaţiei România de Mâine, Bucureşti, 2004


1. Cilianu-Lascu, Corina – Franceza pentru economişti, Ed. Teora, Bucureşti, 2005 2. Jeanrenaud, Alfred, Langue française contemporaine, Editura Polirom, Iaşi, 1996




At the end of the 2nd semester students will be able to communicate orally and in written in the French language, in various situations and

contexts, using the acquired specialised –business vocabulary.

10. Evaluation

Type of activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from the

final grade

10.4 Course General criteria of evaluation

- complexity and correctness of the language used

- ability to use the acquired

knowledge in various and complex situations of communication

- expressivity, fluency and logical

coherence in utterance - avoidance of subjective evaluation

and appreciation

Oral and written assessment through various

exercises, dialogues, conversation, papers, mini-projects, case studies

Final assessment– grid test on the Blackboard

platform

80%

10.5 Seminar/laboratory Specific criteria of evaluation - ability to use correctly grammar

and vocabulary notions

- capacity to perfect their pronunciation

- ability to express clearly, fluently

and naturally, without major mistakes

Partial assessment– on line tests 20%


Solving of some items of communication in French with a reduced level of difficulty

63



IInd Year of study

Curriculum

Sheets disciplines

64

SPIRU HARET UNIVERSITY FACULTY: ACCOUNTING AND FINANCIAL MANAGEMENT CONSTANTA Fundamental Field: Economics Field of Bachelor studies: ACCOUNTING Study Program: Accounting and Management Information Systems CURRICULA Study Period (no. of credits): 3 years (180 credits) 2 ND YEAR

Form of Education: FULL TIME applied beginning with university year 2013 – 2014

No NAME OF DISCIPLINE* DISCIPLIN

E CODE


Hours per week Hours per week Tota

l

Course

s Seminar

Specialized Practice

(E,OE,PA)

C S Pw/L Total

hours C S Pw/L

Total

hours Sem. 3 Sem. 4

Sem.

3

Sem.

4


1 Accounting 2

Current Financial Accounting MFC2301 2 2 56 28 28 E3 5

Reporting Financial Accounting MFC2402 2 2 44 22 22 E4 5

Accounting and Fiscal Management MFC2403 2 1 33 22 11 E4 4


Management Information Systems (languages) MFC2304 2 2 56 28 28 E3 5

Management Information Systems (Management

Systems of Data Bases) MFC2405 2 2 44 22 22 E4 5


Statistics MFC2306 3 2 70 42 28 E3 4

4 Management 2

Accounting and Financial Management MFC2307 2 1 42 28 14 Pv3 4

5 Finances 2

Enterprise Finances MFC2308 2 1 42 28 14 E3 4

6 Financial Control and Audit 1

Financial and Fiscal Control MFC2309 2 2 56 28 28 E3 4

Internal Audit MFC2410 2 1 33 22 11 PA4 3

7 Marketing

Marketing MFC2411 2 2 44 22 22 E4 5

8 Practice and research 1

Specialized Practice* MFC2412 90 90 OE4 3

B. OPTIONAL DISCIPLINES*

9 Economics 2

History of Economics or Economic Sociology or

Enterprise Economics

MFC2313a / MFC2313b/

MFC2313c

2 1 42 28 14 PA3 4

10 Accounting 3

Company Accounting Insurance

MFC2414a/ MFC2414b

2 2 44 22 22 E4 5

C. FACULTATIVE DISCIPLINES

2. Foreign languages - further study

Foreign Language for Economists (English or French) 1

MFC2317a / MFC2317b

(1) (1) (28) (14) (14) (PA3) (3)

Foreign Language for Economists (English or

French) 2

MFC2418a /

MFC2418b (1) (1) (22) (11) (11) (PA4) (3)

TOTAL HOURS/WEEK (A+B) 15 9 2 26 12 8 2 22 696 342 264 90

Total Credits 30 30

Total evaluations per semester (E, OE, PA) 5 E3 + 5 E4 +

65

2 PA3 PA4 + OE4


* Practice will be performed during the last 3 weeks of the 4th semester

66

CURRENT FINANCIAL ACCOUNTING







2.Data about subject 2.1.Name of subject CURRENT FINANCIAL ACCOUNTING










Tutorials

Examinations 2





4. Preconditions (where necessary) 4.1 of curriculum Attending courses Accounting (Bases) and Accounting (Procedures)



5.2. to develop the seminar/laboratory Classrom equipped with projector, projector screen, computer, Internet.


Pro

fess

ion

al

com

pet

ences

1. Knowing, understanding concepts, theories and the basic methods for the area of specializatin, using them appropriate in professional

communication

- developing knowledge on understanding, explaining and interpreting transactions, events and economic phenomena.

- acquire the knowledge necessary to deepen the concepts and accounting principles; - knowledge acquisition to ensure understanding of accounting regulations applicable to economic entities in Romania;

- acquire the knowledge necessary to understand financial information presented in financial statements

2. The usage of basic knowledge for interpretation and explaining various concepts, situations, processes, projects etc. associated with the

domain

- capacity for explanation and interpretation of economic groups accounting works with

- capacity for explanation and interpretation of the economic, accounting function and operation of major accounts


assistance

- increased skills for solving various problems of organizing, leading and accountig abilities, in the roumanian conception for normalization and application

- explain the fundamentals and principles underlying the organization of financial accounting.

- presentation, explanation and interpretation of financial statements

- interpreting the results of synthesis accounting documents

- analytical skills of financial accounting information flow within an entity

- development of capacity analysis and interpretation of financial statements presented by an economic entity

Tra

nsv

ersa

l

com

pete

nce

s

4. Fulfilment of professional tasks with limited autonomy and qualified assistance - promote a value system based on ethics and professional conduct

- the promotion of cultural and civic values

5. Familiarizing themselves with the roles and activities of team work and distributing tasks to subordinate levels - growing labor discipline, performed correctly and on time, responsibility towards work and team spirit

6. Awareness for the need of perpetual learning;using the resources and learning techniques efficient for personal and profesional growth - identifying and developing partnerships with companies to achieve an approximation to the economic environment and to participate in their

own professional development

growing concern for lifelong learning and professional development

67


discipline Financial Accounting discipline provides deeper theoretical knowledge, methodological and applied regarding

economic entities accounting in the context of Accounting Regulations compliant with Directive IV of the

European Economic Community

7.3 The specific objectives • Learning the fundamental concepts of financial accounting .

• Developing skills for keeping track of all economic transactions that take place within an economic entity, with accounting

• Operations habit of gathering, processing, presentation, use and storage of financial information on the basis of supporting documents

• Initiate students in the foundation of the main economic decisions based on accounting information and the conclusions drawn from their analysis and interpretation

Familiarity with general accounting framework elements elaborated by the International Accounting Standards, International Financial Reporting Standards and accounting regulations in Romania, EU-compliant


Chapter I. - ACCOUNTING FOR FIXED ASSETS

Accounting for intangible assets

- Formation expenses accounting

- Development expenditure accounts

- concessions accounting, patents, licenses, trademarks, rights and similar assets

- Positive goodwill accounting

- Other intangible assets accounting

- Accounting for intangible assets in progress and advances to

Accounting tangible

- Accounting for land and land improvements

- Accounting for tangible assets such as fixed assets

- Accounting for tangible assets in progress and advances to

- Accounting depreciation of tangible assets

Accounting for financial assets

- Accounting for shares held in subsidiaries, participation interests and other long term investments

- Receivable assets accounting

- Accounting for impairment or loss of property value



5 hours

Chapter II. - CURRENT ASSETS ACCOUNTING

Stock accounting

- Prime material accounting

- consumables accounting

- Accounts of small inventory materials

- Accounting for differences in the price of raw materials

- products accounting

- animals accounting

- Accounting for goods

- packages accounting

- Accounting for production in progress

- Stock accounting at third parties

- Accounting for impairment of inventories and production in progress

Accounting for short-term investment

- Accounting for shares in subsidiaries

- Accounting for bonds issued and redeemed

- Accounting for bonds

- Accounting for other short-term investments and receivables assimilated

- Accounting for payments made for investments in the short term.

- Accounting adjustments for impairment of investment securities

Accounting for cash and cash equivalents in bank accounts and in hand

- Settlement accounting with accounts from banks

- Accounting for cash settlement

- Accounting for cash or other treasury assets

- Accounting letters

- Accounting for treasury advances

- Accounting for internal transfers


application - case

studies

5 hours

Chapter III. - THIRD PARTIES ACCOUNTING Exposure - practical 10 hours

68

Accounting for settlements with suppliers

- Accounting debts to domestic suppliers

- Discounts granted by suppliers and customers

- Financial discounts granted by suppliers and customers

- Accounting debts to foreign suppliers

- Accounting debts to suppliers of property

- Accounting of purchases on credit debt bills

- Accounting of purchases on credit debt due in

- Accounting for advances to suppliers

Settlements accounting with customers

- Sales of goods and services on credit - bills accounting

- Receivable due in accounting

- Accounting for advances received from customers

Staff settlement accounting, security and social protection

- Liabilities towards staff

- Loans and advances to staff

- Staff liabilities to third parties

- Other payables and receivables in relation to staff

- Staff net payment and due rights

- Social security contributions

- Unemployment fund contributions

- Other payables and social receivables

- Payment of insurance and social security contributions

Settlements accounting with state budget and special funds

- Accounting for TVA

- Accounting for income tax

- Accounting for taxes on income from wages

- other taxes, duties and similar levies

- Accounting for receivable from grant

- Special fund accounting - taxes and similar

- Accounting for other liabilities and claims with the state

Settlement accounting within the group and shareholders / associates

- Transactions between related/associated parties

- Settlements with the owners or shareholders

- Settlement of transactions ventures

Settlements with debtors and various creditors

- Settlements with various debtors

- Settlements with various creditors

Accounting for regulation and embedded operations

- Deferred expenses

- Deferred Revenues

- Settlement of pending clarification operations

Accounting for settlements within the entity

- Settlement between the unit and subunit

- Settlements between subunits

Accounting for impairment of receivables


Chapter IV. - ACCOUNTING FOR LOANS AND EMBEDDED DEBTS

- Debenture loans accounting

- Accounting for long-term bank loans

- Accounting for liabilities relating to financial assets

- Accounting for other loans and similar debts


studies

2 hours

Chapter V. - ACCOUNTING FOR PROVISIONS AND GRANTS

- provisions accounting

- Accounting for Government Grants


studies

2 hours

Chapter VI. – OWN CAPITAL ACCOUNTING

- Capital accounting

- First capital accounting

- revaluation reserves accounting

- Accounting for reserves

- Earnings accounting

- Accounting the results and performance of profit distribution



2 hours

69

Chapter VII. - EXPENDITURE AND REVENUE ACCOUNTING

Expenditure accounts

- Accounting for operating expenses

- Accounting for financial expenses

- Accounting for extraordinary expenses

- Accounting for depreciation expenses, provisions and adjustments for depreciation or loss of value

- Accounting for taxes on income and other taxes

- Accounting for settlement costs

Accounting for income

- Accounting for income from operations

- Accounting for financial income

- Extraordinary income accounting

- Revenue accounting for provisions and adjustments for depreciation or loss of value

- Accounting for income settlement


application - case

studies

2 hours

Bibliography

G. Mandatory Gheorghe Dumitru - Financial accounting in the European contextEd Ex Ponto, 2008;

Accounting Law no. 82/1991 - republished in the Official Gazette. no. 454/18.06.2008, as amended and supplemented;

Minister of Public Finance Order no. 3055/2009 for the approval Accounting regulations with European Directives. H. Additional

Iacob Petru Pântea, Gheorghe Bodea - Financial Accounting Publishing Intelcredo, 2010;

Liliana Feleagă, Niculae Feleagă - Financial accounting - European and international approach, second edition of Economic Publishing House, 2011. I. Optional

Atanasiu Pop, Dumitru Mateş - Financial Accounting (Third Edition to be updated according to European directives, approved by OMPF nr.3055 of

October 29, 2009)Publishing House Book 2010


Practical applications of fixed assets accounting Case studies - practical


Practical applications of current assets accounting Case studies - practical


Practical applications of accounting settlements with third parties Case studies - practical


Practical applications of loans accounting and similar debts Case studies - practical

applications 1 hour

Practical applications for provisions and subsidies accounting Case studies - practical

applications 1 hour

Practical applications for equity accounting Case studies - practical

applications 1 hour

Practical applications for expenditure and revenue accounting Case studies - practical

applications 1 hour

Bibliography

Gheorghe Dumitru - Financial accounting in the European context Ed Ex Ponto, 2008


professional associations and employers representative for the programme In that the discipline Financial Accounting provides students deepen theoretical knowledge, methodological and practical regarding economic

entities accounting in the context of regulations compliant with Directive IV of the European Economic Community, the content of this discipline expectations of all actors in scientific life, social and economic


final grade

10.4 Course


previous paragraphs

Computerized assessment test during the

semester by grid 20%


previous paragraphs


multiple choice 80%




Date: Course organizer's signature, Seminar organizer's signature,

70

REPORTING FINANCIAL ACCOUNTING








2.Data about subject 2.1.Name of subject REPORTING FINANCIAL ACCOUNTING










Tutorials

Examinations 2





4. Preconditions (where necessary) 4.1 of curriculum Attending courses Accounting (base), Accounting (procedure) and Current financial accounting



5.1. to develop the course Classrom equipped with projector, projector screen, computer, Internet.

5.2. to develop the seminar/laboratory Classrom equipped with projector, projector screen, computer, Internet.


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1. Knowing, understanding concepts, theories and the basic methods for the area of specializatin, using them appropriate in professional

communication

- developing knowledge on understanding, explaining and interpreting transactions, events and economic phenomena synthesized in quarterly

reporting situations and annual financial statements - acquire the knowledge necessary to deepen the concepts and accounting principles;

- knowledge acquisition to ensure understanding of accounting regulations applicable to economic entities in Romania;

- acquire the knowledge necessary to understand financial information presented in financial statements

2. The usage of basic knowledge for interpretation and explaining various concepts, situations, processes, projects etc. associated with the

domain

- capacity for explanation and interpretation of economic groups accounting works with - capacity for explanation and interpretation of content, function and role of annual financial statements


assistance - explain the fundamentals and principles underlying the organization of financial accounting current and reporting

- presentation, explanation and interpretation of financial statements

- interpreting the results of synthesis accounting documents - analytical skills of financial accounting information flow within an entity

- development of capacity analysis and interpretation of financial statements presented by an economic entity

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4. Fulfilment of professional tasks with limited autonomy and qualified assistance - promote a value system based on ethics and professional conduct

- the promotion of cultural and civic values

5. Familiarizing themselves with the roles and activities of team work and distributing tasks to subordinate levels - growing labor discipline, performed correctly and on time, responsibility towards work and team spirit

6. Awareness for the need of perpetual learning;using the resources and learning techniques efficient for personal and profesional growth - identifying and developing partnerships with companies to achieve an approximation to the economic environment and to participate in their

own professional development

growing concern for lifelong learning and professional development

71


discipline Financial Accounting discipline provides deeper theoretical knowledge, methodological and applied regarding

economic entities accounting in the context of Accounting Regulations compliant with Directive IV of the

European Economic Community

7.4 The specific objectives • Learning basic accounting principles on managening current accountig and developing the annual financial statements

• Learning the processing operations, grouping, summarizing and presenting financial information in the annual financial statements

• Initiate students in the foundation of the main economic decisions based on accounting information and the conclusions drawn from their analysis and interpretation

Familiarity with general accounting framework elements elaborated by the International Accounting Standards, International Financial Reporting Standards and accounting regulations in Romania, EU-compliant, regarding

preparation, auditing and publication of annual financial statements


1. ANNUAL FINANCIAL STATEMENTS

1.1.Format and content of annual financial statements

- General aspects on annual financial statements

- Importance, role and functions of annual financial statements

- Users and qualitative characteristics of annual financial statements

Exposure - debate 3 hours

1.2.the structure of annual financial statements

- Balance sheet format - general provisions on balance sheet items - Statement of changes in equity

- Statement of Cash Flows

- Profit and loss account format - general provisions on elements of income or loss accounts

- Explanatory notes to the annual financial statements


1.3. Accounting policies

- Selecting and applying accounting policies

- Consistency of accounting policies

- Changes in accounting policies Exposure - debate 2 hours

1.4. Review of the entity's activity on the basis of annual financial statements

- Examples for calculation and analysis of the main economic and financial indicator Exposure - debate 2 hours

1.5. Presentation and publication of annual financial statements

- Directors' Report

- Internal control, auditing and verification of annual financial statements

- Approval, signing and publication of annual financial statements


2. PRELIMINARY WORK ON PROPAGATING THE ANNUAL FINANCIAL STATEMENTS 2.1. Accuracy and checking the accounting records made

- Checking all operations in accounts were recorded

- Checking consistency betwin analytical accounting and accounting records and betwin of synthetic and analytical accounting

- Preparation of provisional trial balance before the inventory

Exposure - case studies

2 hours

2.2. General inventory of balance sheet items

- General aspects of inventory

- Preparing an inventory

- Finding and describing assets and liabilities elements, subject to inventory - Preparation, submission and approval of the report of the central committee of inventory

- Recording differences found in inventory

Exposure - case

studies 3 hours

2.3.Final operations regarding preparation annual financial statements

- Demarcation in time of expenditure and revenue

- Determining the exercise’s results

- Preparation the synthetic trial balance of accounts,final - Develop of annual financial statements

Exposure - case studies

2 hours

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Bibliography J. Mandatory

Gheorghe Dumitru - Financial accounting in the European contextEd Ex Ponto, 2008;

Accounting Law no. 82/1991 - republished in the Official Gazette. no. 454/18.06.2008, as amended and supplemented; Minister of Public Finance Order no. 3055/2009 for the approval Accounting regulations with European Directives.

K. Additional

Iacob Petru Pântea, Gheorghe Bodea - Financial Accounting Publishing Intelcredo, 2010; Liliana Feleagă, Niculae Feleagă - Financial accounting - European and international approach, second edition of Economic Publishing House, 2011.

L. Optional

Atanasiu Pop, Dumitru Mateş - Financial Accounting (Third Edition to be updated according to European directives, approved by OMPF nr.3055 of October 29, 2009)Publishing House Book 2010

8.2. Seminar / laboratory Teaching methods Comments

Interactive seminar on format and content of annual financial statements Exposure - debate 3 hours

Interactive seminar on the structure of annual financial statements Exposure - debate 6 hours

Interactive seminar on accounting policies Exposure - debate 2 hours

Interactive seminar regarding the entity's activity based on the annual financial

statements


Interactive seminar on presentation and publication of annual financial statements Exposure - debate 2 hours

Case studies regarding preliminary work on propagating the annual financial statements Practical Applications 2 hours

Debates and case studies regarding inventory balance sheet items Debates - practical applications 3 hours

Interactive seminar regarding final preparations of the annual financial statements Exposure - debate 2 hours

Bibliography

Gheorghe Dumitru - Financial accounting in the European context Ed Ex Ponto, 2008


professional associations and employers representative for the programme In that the discipline Financial Accounting provides students deepen theoretical knowledge, methodological and practical regarding economic entities

accounting in the context of regulations compliant with Directive IV of the European Economic Community, the content of this discipline expectations of all actors in scientific life, social and economic


final grade

10.4 Course


previous paragraphs

Computerized assessment test during the

semester by grid 20%


previous paragraphs


multiple choice 80%




73

ACCOUNTING AND FISCAL MANAGEMENT

1. Information about the program

1.1.Higher education institution Spiru Haret University Bucharest



1.4.Field Accounting


1.6.Program / Qualification Accounting and Management Information Systems/economist

2. Information concerning the course subject 2.1 Name of Subject

Accounting and Fiscal Management

2.2 Course organizer

2.3 Seminar organizer

2.4 Year of study III 2.5 Semester I 2.6 Evaluation type E4 2.7 Discipline CD/SD Compulsory Discipline/

Specialised Discipline

3. Estimated Time (hours per semester) of teaching/learning activities 3.1 Number of hours per week 3 3.2 of which course hours: 2 3.3 of which seminar/lab hours: 1

3.4 Number hours in the curriculum 33 3.5 of which course hours: 22 3.6 of which seminar/lab hours: 11



Further study in library 21

Preparation of seminar/labs 16

Tutoring 2 2

Examinations 2

Other activities - development group project. 5




4. Prerequisites (where relevant)

4.1 curriculum-related Knowledge of Accounting (basics); Accounting (Procedures); Current Financial Accounting; Public finances and

taxation

4.2 competence-related Teamwork abilities in a working environment, observation, mediation, negotiation.

5. Facilities and equipment (where relevant) 5.1. for the course Lectures will be held in classes with access to the Internet and media

5.2. for the seminars Seminars will be held in classic seminar rooms, especially those who have mobile equipment so that

dynamic and teamwork are allowed.


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improvement of knowledge, concepts and essential methods regarding taxation in our country, such as: taxation system; tax

elements; characteristics and functions of the taxation system; principles of imposing the taxation system; structure of taxes which

make up the taxation system; tax classification and some landmarks of the taxation policy and the knowledge of the relationship

between accounting and taxation;

acquisition of knowledge on the role and place of corporation tax within the taxation system and precious information regarding the

determination of taxable profit of organizations while the Romanian legislation in the field is in constant change;

identification of total revenue corresponding to expenditure, of the amount of expenses with limited deductibility and of non-

deductable expenses, as well as of the amount of taxable profit on which corporation tax owed by organizations will be

established;

explanation of methods, techniques, and tools of correct setting of corporation tax at the level of organizations which undergo activities

which lead to obtaining profit, as well as the correct setting of tax on salaries and of sums owed at employee and employer level for the

state budget;

acquisition of knowledge on the role and place of indirect taxes, such as consumption tax, value added tax, excise duties, customs

duties, stamp duties, registration fees, in the tax system and of the methods and techniques regarding their correct setting and the

efficient management of the resources available to the state.

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application of methods, techniques, and tools of collecting, analyzing and setting of the ways of resources collecting, in the form of

direct and indirect taxes, available to the state, their correct setting and management;

acquiring individual capacity to support and assume responsibilities in a team of specialised economists, in applying the most effective

managerial decisions leading to avoidance of negative phenomena like: increased tax evasion and financial frauds, limiting private

investments, movement of capital to other countries with lower taxation, inflation increase;

development of a practical project to determine the amounts owed to the state budget as corporation tax, income tax or value added

tax, thus highlighting the efficient use of resources and learning techniques made available to the student through this course.

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals The course aims at analysing taxation aspects as opposed to accounting regulations. Theoretical and practical fundaments,

combined with taxation rules and requirements, offer students solutions on determination and reflection in accounting practice

of enterprise duties towards the state budget and that of social security. It is very important to debate the main aspects related to our country’s taxation policy, because there are a lot of questions about the Romanian taxation legislation, so vast and in

continuous change. It approaches theoretical and methodological aspects about the general notions of taxation in order to

understand the importance of the taxation field in proceeding, on a long-term basis, to the process of resource collection, of the methods and principles of taxation, but also of the making of the future economists responsible for the correct

application of an information analysis procedure concerning the taxation activity in Romania.

A main objective of the course is determining students to define and describe the main economic and financial indicators used in the analysis of budgetary resources, respectively of direct and indirect taxes for an efficient analysis and a correct

interpretation of the economic phenomena and processes from taxation point of view.

7.2 Course objectives familiarization of the future specialist with the representative notions of the taxation field, at economic entity and natural person level, a field which is in a continuous legislative modification, highlighting, on the one hand the tax system by

which the state performs the budgetary function, and on the other hand all the taxpayers ‘rights and duties;

ensuring the fund of knowledge necessary for the students to understand and use the basic concepts of taxation; developing the understanding of phenomena, processes and applications in so vast a field;

presentation of the basic concepts and processes related to the tax system, its features and functions; the structure of taxes including the tax system; the correct determination of fiscal indicators in order to interpret the correct fiscal

behaviour of the taxpayers to society;

Provide students with the required knowledge for the performance of all obligations under tax laws, focusing on the way

to record, calculate, declare and pay taxes owed to the consolidated state budget and to the local budgets.

8. Content 8. 1 Course Teaching methods Observations

Chapter1. ACCOUNTING AND TAX MANAGEMENT OBJECTIVES, ACCOUNTING – TAXATION RELATIONSHIP, FISCAL RULES

Interacting with students is usually followed

by viewing teaching coated examples

analyzed through discussions and individual assignments

The course materials are made

available to students at the

beginning of activities. For knowledge consolidation it is

advised to study the materials

before the lecture

1.1. Structure of fiscal system

1.2. The relationship of taxation with other disciplines

1.3. Structure of taxes comprising the fiscal system

1.4. Elements of taxes

1.5. Characteristics and functions of the fiscal system

1.6. Principles of taxation

1.6.1. Principles of tax equity

1.6.2. Principles of financial policy

1.6.3. Principles of economic policy

1.6.4. Social-political principles

Chapter 2. ACCOUNTING OF CORPORATE TAX Lecture, brainstorming and adaptation to reality through role play in competition

Ibidem.

2.1. Theoretical considerations on direct taxes

2.2. Direct real taxes

2.3. Personal real taxes

2.3.1. Corporate tax

2.3.2. Taxpayers’ duties on corporate tax

2.3.3. The role of corporate tax

2.3.4. Determining taxable profit

2.3.5. Non taxable income

2.3.6. Deductible expenses

2.3.7. Expenses with limited deductibility

2.3.8. Non-deductible expenses

Chapter 3 ACCOUNTING AND TAXATION OF

STAFF REMUNERATION

Course presentation using audio-visual,

interactive and participatory methods of training students for conceptualisation and

visualization of the concepts taught

Ibidem.

3.1. Income taxes

75

3.1.1. Income tax of natural persons

3.1.2. Income tax of legal persons

3.2. Fortune taxes

3.3. Taxation of salaries

3.3.Social duties on remuneration of labour factor

3.4.1. Social security contributions (SSC)

3.4.2. Employer's contribution to social health insurance

3.4.3. Employees’ contribution to social health

insurance

3.4.4. Contribution to unemployment insurance fund

3.4.5. Contribution of insurance against accidents at

work and occupational diseases

3.5. International double taxation

3.5.1. Content of the international double taxation

3.5.2. Methods to avoid double taxation

Chapter 4. ACCOUNTING AND TAXATION OF

VALUE ADDED TAX




Ibidem.

4.1. General characterisation

4.2. Consumption taxes

4.3. Value added tax

Chapter 5. EXCISE TAXES Interacting with students is usually followed by viewing teaching coated examples

analyzed through discussions and individual

assignments

Ibidem.

5.4. Excise taxes

5.5. Fiscal monopolies

5.6. Customs duties

5.7. Taxes

5.8. Tax evasion and forms of manifestation

5.9. Repercussion of taxes

Bibliography

1. Achimescu Georgeta, Verisan Cristina-Alina, Fiscalitate, Curs in tehnologia ID-IFR, “Romania de Maine” Publishing House, Bucharest,

2012, p. 125. 2. Georgeta Achimescu, Cristina-Alina Verisan, Fiscalitate. Sinteze teoretice. Aplicatii si teste grila, Ex Ponto Publisher, Constanta, 2008, p.

232.

3. Coman Florin, Contabilitate financiara si fiscalitate, Economica Publisher, Bucharest, 2009; 4. Marius Vorniceanu, Alexandru Costache, Fiscalitate, “Romania de Maine” Publishing House, Bucharest, 2009.

5. Patroi Dragoş, Biriş Gabriel, Controverse actuale in fiscalitate, Publisher Ch Beck, Bucureşti, 2011.

6. Codul fiscal şi normele metodologice de aplicare, Publisher C.H. Beck Bucharest, 2010. 7. Order no. 3055 of 29.10.2009 for approval of accounting regulations with European Directives, MO no. 766/10.11.2009.

8. Romanian Fiscal Code (Law no. 571/2003 regarding the Fiscal Code, updated based on normative acts modifier).

8.2. Seminar/laboratory Teaching methods Observations

1. Conceptual taxation Traditional and modern methods: explanation, exercise, conversation, dialogue, pair work,

reading, translation, case study, stimulation,

cooperation, problem solving, brain storming, etc.

It is recommended that students read in advanced the lecture materials so that

they can interact during seminars

2. Theoretical considerations on tax Ibidem

Ibidem

3. Applications for tax Ibidem

Ibidem

4. Theoretical considerations regarding tax on salary income

Ibidem

Ibidem

5. Application of income tax from wages Ibidem

Ibidem

6. Theoretical considerations concerning indirect taxes

7. Applications concerning indirect taxes

Bibliography

1. Achimescu Georgeta, Verisan Cristina-Alina, Fiscalitate, Curs in tehnologia ID-IFR, “Romania de Maine” Publishing House, Bucharest, 2012, p. 125.

2. Georgeta Achimescu, Cristina-Alina Verisan, Fiscalitate. Sinteze teoretice. Aplicatii si teste grila, Ex Ponto Publisher, Constanta, 2008, p. 232.

3. Coman Florin, Contabilitate financiara si fiscalitate, Economica Publisher, Bucharest, 2009; 4. Marius Vorniceanu, Alexandru Costache, Fiscalitate, “Romania de Maine” Publishing House, Bucharest, 2009.

5. Patroi Dragoş, Biriş Gabriel, Controverse actuale in fiscalitate, Publisher Ch Beck, Bucureşti, 2011.

6. Codul fiscal şi normele metodologice de aplicare, Publisher C.H. Beck Bucharest, 2010. 7. Order no. 3055 of 29.10.2009 for approval of accounting regulations with European Directives, MO no. 766/10.11.2009.


76


fields significant for the program The study of the subject Accounting and fiscal management offers the graduates of the Bachelor degree programme the competence to occupy

economic positions, even of leadership associated to financial management, as well as the necessary knowledge for their professional development

at a later stage by developing partnership relationships with institutions and professional organizations like CECCAR, CAFR and others with similar responsibilities in professional development.

10. Assessment Activity

10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from final

grade

10.4 Course Acquiring specific skills mentioned Final exam - multiple choice questions and

oral examination

80%

10.5. Seminar/lab

Practical applications of direct taxes

Practical applications of indirect taxes

Partial assessment 20%


Knowledge and understanding of course content to the essential ideas

Solving practical applications as topic

Solving at least 10 tests of the 20 grid in written exam Blackboard system

77

MANAGEMENT INFORMATION SYSTEMS (LANGUAGES)

1. Information about programme 1.1. Higher education institution “Spiru Haret” University Bucharest



1.4. Field Management/ Finance and Banking/ Accounting

1.5. Study Cycle Undergraduate

1.6. Programme / Qualification Management/ Finance and Banking/ Accounting and Management Information Systems

2.Information concerning the course subject 2.1.Name of subject Management Information Systems (languages)


Lecturer PhD. Grigore Manuela

2.4. Year of study II 2.5 Semester I 2.6. Evaluation type E 2.7. Discipline CD/SD

3.Estimated time (hours per semester) of teaching/learning activities 3.1 Number of hours per week 4 3.2 of which course hours 2 3.3. of which laboratories hours 2

3.4 Number hours in the curricula 56 3.5. of which course hours 28 3.6. of which laboratories hours 28


Study on textbooks, syllabus, bibliography and course notes 25


Preparation of laboratories, home assignements, papers, portfolios, and essays 20

Tutoring 6

Examinations 2





4. Prerequisites (where relevant) 4.1. curriculum-related Management Information Systems (basics) and Internet

4.2.competences -related Ability to use basic computer programs

5. Facilities and equipment (where relevant) 5.1. for the the course Lectures will be held in classes with access to the Internet and media equipment

5.2. for the the laboratory Laboratories will be held in classes with computers equipped with Microsoft Office and access to the Internet


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s Define concepts, procedures and methods used in a programming language

Apply concepts, procedures and methods to programs elaboration

Explain and interpret specific instructions and functions of a programming language

Develop a complex application that uses all learned concepts

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Real-time solution of a problem regarding the automation of an activity, complying with the information security norms

Develop a computer application, taking into consideration the responsibility of the specific tasks within a multi-specialized team

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals Define procedures and methods used in a database programming

Comprehensive study of the fundamental concepts regarding the computer programming and accounting data organizing

7.2 Course objectives Clarify the term of algorithm and logical schema

Analysis of program, control, instruction concepts

Presentation of working methods with files and objects in Visual Basic

The ability to restrict the reasons action in a function

The ability to emphasize the features of the different accounting data organizing methods

The ability to control the general objects

The ability to understand the fundamental principles on the DAO objects security and integrity

Develop the ability to create new objects, Modules type.

78


1.Fundamental concepts of data processing

1.1 Algorithms

1.2 Logical schema 1.3 Program, control, instruction concepts


expositive method and the interactiv

dialogue, explanation, etc.

4 ore

2.Parallel between relational databases and object oriented databases

2.1. Forms and objects 2.2. Methods, classes and features

2.3. Instructions and procedures

2.4. Illustrated functions

Ibidem 4 ore

3. Object oriented programming – Visual Basic

3.1. Elementary operations – introduction, storage, finding

3.2. Working with files and objects in Visual Basic

3.3. Specific operations

Ibidem 4 ore

4. Macro objects

4.1. General presentation

4.2. Creating a macro objects 4.3. Programmable actions in macro objects

4.4. Macro group

4.5. Usage of Autokeys macro-instruction 4.6. Macro and forms

4.7. Macro and reports

4.8. Macro and tools bars/ personalized menu

Ibidem 4 ore

5. MODULE TYPE OBJECTS

5.1. Introductory concepts

5.2. Types of modules 5.3. Standard modules

5.4. VBA Procedures

5.5. VBA language elements 5.6. Types of data

5.7. Encoding of standard structures in VBA

5.8. VBA functions

Ibidem 4 ore

6. Access Objects (general) and DAO objects

6.1. Concepts of the system’s elements

6.2. Access objects and collections

Ibidem 4 ore

7. DAO objects and collections

7.1. DBEngine objects (Jet Engine) 7.2. Errors collection (errors)

7.3. Workspaces collection (working sessions)

7.4. Databases collection (databases) 7.5. Groups collection (groups)

7.6. QueryDefs collection (interrogations)

7.7. TableDefs collection (tables) 7.8. Recordsets collection (records sets)

7.9. Relation collection (relations)

7.10.Features collection (features) 7.11.Containers and documents

Ibidem 4 ore

Bibliography

1.Gherasim Zenovic, Programare şi baze de date, Fundaţia România de Mâine Publishing House, Bucharest, 2007

2.Tudoroiu N., Grigore M., Informatica de gestiune, EUROPOLIS Publishing House, Constanta, 2004

3. Fusaru Doina, Gherasim Zenovic, Andronie Maria s.a, Aplicaţii economice în Visual Basic şi Access, Fundaţia România de Mâine Publishing House, Bucharest, 2005


1.Design forms by using Command buttons for Imobiliare database Traditional and modern methods: explanation,

exercise, conversation, dialogue, computer work.

4 ore

2. Design macros for operations on database’s objects (tables and

forms)

Ibidem 4 ore

3. Design macros run by events Ibidem 4 ore

4. Attach macros to buttons within the forms Ibidem 4 ore

5. Use DAO objects in order to create tables Ibidem 4 ore

6. Use DAO objects in order to find information in the tables Ibidem 4 ore

7. Use DAO objects in order to update tables Ibidem 4 ore

Bibliography


2.Tudoroiu N., Grigore M., Informatica de gestiune, EUROPOLIS Publishing House, Constanta, 2004 3. Fusaru Doina, Gherasim Zenovic, Andronie Maria s.a, Aplicaţii economice în Visual Basic şi Access, Fundaţia România de Mâine Publishing

House, Bucharest, 2005

79


fields significant for the program

The subject content is designed according to other university studies. The analysis of opinions stated by employers on the preferred qualities of

the specialists’ team revealed a high level of recognition regarding their professionalism. This consolidates the fact that the structure and the educational curricula created for this study program are correct, comprehensive and effective.

10. Assessment

Activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from

final grade

10.4 Course - verify the level of systematization and usage of the concepts learned

- logical coherence and argumentative force

- the knowledge acquired regarding specialized terminology

- interest for individual study

Final assessment/ Exam – grid test and oral exam

80%

10.5 Laboratory - the ability to use the knowledge in practice

- the ability to work with the learned

knowledge

Assessment – on line - grid tests 20%


Presentation of the program, control, instruction concepts.

Emphasize the process of developing a new Macro object.

Enumerate the types of VBA modules

Enumerate the DAO objects.

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MANAGEMENT INFORMATION SYSTEMS (MANAGEMENT SYSTEMS OF DATA BASES)







2.Information concerning the course subject 2.1.Name of subject Management Information Systems (Management Systems of Data Bases)



2.4. Year of study II 2.5 Semester IV 2.6. Evaluation type E 2.7. Discipline CD/SD







Tutoring 7

Examinations 2

Other activities ………




4. Prerequisites (where relevant) 4.1. curriculum-related Management Information Systems (languages)



5.2. for the the laboratory Laboratories will be held in classes with computers equipped with Microsoft Office and access to the Internet


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Defining concepts, procedures and methods used by a database management system

Apply knowledge, abilities and performances in the economic database applications field

Explain and interpret the results provided by a computerized system of an economic activity

Develop a database management application that can use all the learned concepts.

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s Real-time solution of a problem regarding the automation of an activity, complying with the information security norms

Develop a computer application, taking into consideration the responsibility of the specific tasks within a multi-specialized team

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals Define procedures and methods used in a database programming

Comprehensive study of the fundamental concepts regarding the computer programming and accounting data organizing

7.2 Course objectives Clarify the term of algorithm and logical schema

Analysis of program, control, instruction concepts

Presentation of working methods with files and objects in Visual Basic

The ability to restrict the reasons action in a function

The ability to emphasize the features of the different accounting data organizing methods

The ability to control the general objects

The ability to understand the fundamental principles on the DAO objects security and integrity

Develop the ability to create new objects, Modules type.

81


1. Databases and databases management systems

1.1. Database concept

1.2. Database management system 1.3. Hierarchical levels of database representation

1.4. Relational databases


expositive method (on video projector)

and the interactiv dialogue, explanation, etc.

2 ore

2. ACCESS Introductory elements

2.1. SGBD ACCESS: general presentation

2.2. Operations on database objects

2.3. Operations on database 2.4. Accessible functions in applications development

2.5. Notions of system components

Ibidem 2 ore

3. Relational databases modeling

3.1. General framework of data modeling 3.2. Creating databases using normalization

3.3. Relational database model

3.4. Case studies – problems identification

Ibidem 2 ore

4. Table type objects

4.1. Create a table

4.2. Define standard relations between tables 4.3. Operations on table records

4.4. Using Lookup Wizard features

4.5. Modify a table’s structure 4.6. Ways to include a table in a database

Ibidem 4 ore

5.ACCESS Database Queries

5.1. Query type objects 5.2. Synthesis Query

5.3. Finding duplicate Query

5.4. Ffinding tuples with no correspondence Query 5.5. Cross Query. Action Query

Ibidem 4 ore

6. Relational algebra and SQL language

6.1. Database interrogation languages

6.2. Relational algebra 6.3. SQL language

6.4. Define SQL requests in Access

Ibidem 4 ore

7. Form type objects

7.1. Definition and classification

7.2. Create and modify forms

7.3. Forms structure 7.4. Forms objects characteristics

7.5. Checking the forms

7.6. Features of the controls 7.7. Forms/ sub forms

Ibidem 2 ore

8. Report type objects

8.1. Definition and classification

8.2. Create and modify reports 8.3. Visualize and print reports

8.4. Reports characteristics

8.5. Section features of the reports 8.6. Calculated controls

Ibidem 2 ore

Bibliography

1.Gherasim Zenovic, Programare şi baze de date, Fundaţia România de Mâine Publishing House, Bucharest, 2007 2.Tudoroiu N., Grigore M., Informatica de gestiune, EUROPOLIS Publishing House, Constanta, 2004

3. Fusaru Doina, Gherasim Zenovic, Andronie Maria s.a, Aplicaţii economice în Visual Basic şi Access, Fundaţia România de Mâine Publishing

House, Bucharest, 2005


1. Personnel management. Relational model. Tables. Relationship Traditional and modern methods: explanation,

exercise, conversation, dialogue, computer work.

4 ore

2. Inventories management. Relational model. Tables. Relationship Ibidem 4 ore

3. Fixed assets inventory. Relational model. Tables. Relationship Ibidem 4 ore

4. Merchandise supply. Relational model. Tables. Relationship Ibidem 4 ore

5. Real estate. Relational model. Tables. Relationship Ibidem 4 ore

6. Real estate. Queries Ibidem 2 ore

7. Real estate. Reports Ibidem 2 ore

Bibliography


2.Tudoroiu N., Grigore M., Informatica de gestiune, EUROPOLIS Publishing House, Constanta, 2004

3. Fusaru Doina, Gherasim Zenovic, Andronie Maria s.a, Aplicaţii economice în Visual Basic şi Access, Fundaţia România de Mâine Publishing House, Bucharest, 2005

82


fields significant for the program The subject content is designed according to other university studies.

The analysis of opinions stated by employers on the preferred qualities of the specialists’ team revealed a high level of recognition regarding their

professionalism. This consolidates the fact that the structure and the educational curricula created for this study program are correct, comprehensive and effective.

10. Assessment


final grade

10.4 Course - verify the level of systematization and usage of the concepts learned

- logical coherence and argumentative force

- the knowledge acquired regarding specialized terminology


Final assessment/ Exam – grid test and oral exam

80%

10.5 Laboratory - the ability to use the knowledge in

practice

- the ability to work with the learned knowledge



Presentation of the types of database management systems.

Emphasize the process of developing a new Access application.

Enumerate the fields’ features of an Access table.

Enumerate the elements of a report.

Design a report.

83

STATISTIC

1. Information about the program 1.1. Higher education institution Spiru Haret University, Bucharest

1.2.Faculty Financial Accounting Management Constanța

1.3.Department Management, Accounting and Finance Constanța


1.5.Cycle of study Bachelor degree studies


2. Information concerning the course subject 2.1.Name of subject Statistic

2.2.Course organiser

2.3. Seminar organiser

2.4. Year of study II 2.5 Semester I 2.6 Evaluation type E3 2.7 Course status FD

3. Estimated time (hours per semester) of teaching/learning activities 3.1 Number of hours per week 5 of which: 3.2 course 3 3.3 seminar/laboratory 2

3.4 Number hours in the curriculum 70 of which: 3.5 course 42 3.6 seminar/laboratory 28

Distribution of teaching/learning time Hours



Preparation of seminar/labs, home assignments, papers, portfolio, essays 5

Tutoring 5

Examinations 3

Other activities group project 2




4. Prerequisites (where necessary) 4.1 curriculum-related Microeconomics Macroeconomics General knowledge about economics concepts

4.2 competence-related Management Information Systems, Databases and Internet computing

5. Facilities and equipment (where necessary) 5.1. for the course Existence of complex equipment projector, computer, Internet

5.2. for the seminars Computer room, Internet


Pro

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ces

Define, explain and application the concepts (mass phenomena, statistical collectivity, statistical series, System of National

Accounts, human potential, active population, technical potential of workforce, fixed capital, circulating capital, productivity of

labor standard of living, Living standards, macroeconomic indicators, consumer price index, purchasing power, budget, inflation, deflation, foreign debt, budget deficit, etc.), procedures (the procedure of statistical

grouping, questionnaire method of indicators, mechanical selection method, guided selection method) and methods (relative size,

medium size, position indicators of variation regression and correlation average chronological and indices), used in statistic so that the students to go through all phases of statistical research to elaborate complex work economic-statistical;

Using information systems (using EXCEL software package MS Office 10, SPSS), the training of students so that they to be able to seek out information and dates respectively, to solve different applications with statistical character;

Learning concepts correctly (systematization of Statistical Data), methods (centralization and grouping data, relative measurements, The average size ) and working tools (arithmetic mean, dispersion, size of structures, standard deviation,

correlation coefficient, synthetic index), that belonging statistical so that students to use the knowledge gained in processing

statistical data.

Identification and correctly application of concepts (position indicators indicators of asymmetry, test of significance, average

indicators), and methods (module, quartiles, asymmetry coefficient Pearson, Student test for significance, decomposition of indices on influencing factors), that belonging statistical so that students to be able to analyze and correctly interpret information

and statistical data obtained from observation and processing.

Elaboration of a complex papers (a study comprising two series of data) by students so that they to can operationalize with the concepts, the methods and instruments statistical learned.

84

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Knowledge and application of fundamental principles of official statistics (autonomy principle, principle of cost / efficiency), and responsibilities (informing public opinion, elaboration of the system of statistical indicators and methodology and specific

standards, to ensure compatibility of the National Statistical system with these used by International Organizations, UN and EU),

National Institute of Statistics, so that the students to achieve the applications with statistical character following the rules of

professional ethics

Identify roles and responsibilities in a team multi specialized role play in a bank) and application relationship techniques That'll Develop students capacity to realizing work papers or projects in a hot working environment and efficient

Identify training opportunities and exploit their resources efficiently the faculty, so that students understand the necessity of permanent development and implementation of a lifelong professional and personal development plan.

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals Assimilation by students the concepts, procedures and methods specific to the statistic

discipline, so that these can operationalize it with these using computer systems

(Excel and SPSS) and statistical documents (statistical yearbooks, family budgets, bank statements etc..) for processing and interpretation of results, so that they are able

to make relevant decisions about current activity from an enterprise

7.2 Course objectives Identify and correct application by students of concepts, procedures and methods, using the computer systems so as to be able to collect, process, analyze and interpret the

results.

Realization a complex statistical papers through application the fundamental principles of official statistics and through the distribution of roles and responsibilities within the

team.

8. Content


1. Introduction to the study of statistics expositive method and that the of interactive dialogue

3 hours / week

2. Collection and processing of statistical data expositive method and that the of

interactive dialogue

3 hours / week

3. Using statistical methods in data processing: relative

sizes, the average, indicators variation.

expositive method and that the of interactive dialogue, exercise

3 hours / week

4. Using statistical methods in data processing

regression and correlation, chronological series,

index method


interactive dialogue, exercise

3 hours / week

5. Analysis and interpretation of results obtained:

position indicators, indicators of asymmetry, an

index decomposition


interactive dialogue, exercise

3 hours / week

6. Classifications and nomenclatures used in business expositive method and that the of


3 hours / week

7. The role of indicators characterizing national

economy



3 hours / week

8. The agencies national accounts -

instrument for analyzing for the economic activity



3 hours / week

9. Statistical indicators of human potential expositive method and that the of


3 hours / week

10. Statistical indicators of capital stock - assessment,

structure, renewal and fixed capital efficiency


interactive dialogue exercise

3 hours / week

11. Statistical indicators of circulating capital - size and

structure of circulating capital



3 hours / week

12. Statistical results on level production factors in

microeconomics



3 hours / week

13. Measurement of results at macroeconomic level expositive method and that the of interactive dialogue

3 hours / week

14. The standard of living indicators: expositive method and that the of


3 hours / week

Bibliography

1. Begu L.S., Korka M., Marin E., Alexandru A. - Basics of statistics for international business, University Publishing House, Bucharest, 2009 2. Begu L.S. - International statistical Comparative analysis University Publishing House, Bucharest, 2009

3. Neacşu G. - Concepts and methods used in statistics, Publishing House, Bucharest, 2009

4. Săvoiu Gh. - Statistica: thinking and methods, University Publishing House, Bucharest, 2009 5. Săvoiu Gh - Applied statistical thinking. Systems of indicators resulting from accounting documents and financial statements, University

Publishing House, Bucharest, 2010

6. Balu Mariana Elena - Fundamentals of statistics FRM Publishing, Bucharest, 2006 7. Balu Mariana Elena - Applied Statistics in Economics FRM Publishing, Bucharest, 2006

8. Isaic Maniu Al. (coord.) - Statistics for Business Management, Economic Publishing House, Bucharest, 2004

9. Neacşu Gabriela - Microeconomic and macroeconomic statistics University Publishing House, Bucharest, 2006 10. Popescu Angela (coord.) - Statistics-theory, testing and grid Publishing House, Bucharest, 2005

85


1. Selection depending on the intended purpose, of the

methods of structuring the observed data, for statistical

processing and calculation of derived indicators.

exercise, conversation, dialogue,

case study and problematization

4 hours / theme

2. Using indicators variation in determining the representativeness of the mean and appreciation of

asymmetry.



4 hours / theme

3. Random selection role in economic-social studies exercise, conversation, dialogue,


4 hours / theme

4. Dependence between socio-economic phenomena,

studied with regression and correlation



4 hours / theme

5. Analysis based on chronological series of economic

and financial phenomena



4 hours / theme

6. Analysis of the economic situation in a company with

indices



4 hours / theme

7. influence of rising prices on purchasing power of the population

exercise, conversation, dialogue, case study and problematization

4 hours / theme

Bibliography

1. Neacşu Gabriela Basic Statistics Tender practical applications ExPonto Publishing House, Constanta, 2012

2. Negoescu Gh. dBasis business statistics All Beck Publishing House, Bucharest, 1999

3. Pivodă Dan - Introduction to macroeconomic statistics Publisher Europolis, Constanta, 2003

4. Ţarcă M. - Treaty applied statistics, Didactic and Pedagogic Publishing House, Bucharest, 1998

5. Săvoiu Gh - Applied statistical thinking. Systems of indicators resulting from accounting documents and financial statements, University Publishing House, Bucharest, 2010


fields significant for the program

Identify correct of the percentage increases and explain the observed changes;

Establishment of a sample correct and elaboration a questionnaire that correspond to the overall objective of a statistical surveys;

Use the Excel software in various statistical calculations;

Achievement an analysis of the economic situation based on known indicators and related indicators;

10. Assessment

Activity 10.1 Assessment criteria 10.2 Assessment methods 10.3 Weight in

the final grade

10.4 Course Demonstrates understanding

previously taught knowledge through active participation in

future lessons

Reinforces and improves performance through applying the

knowledge and studying additional

references. They use the correctly the statistics terms

Final exam - multiple choice questions and oral

examination

80%

10.5 Seminar/laboratory Choosing correctly the statistical tools in solving statistical problems

Demonstrate understanding of

knowledge taught by operating with the newly gained concepts and

methods.

Continuous assessment - multiple

choice questions

20%

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ACCOUNTING AND FINANCIAL MANAGEMENT

1. Information about program 1.1. Higher education institution “Spiru Haret” University Bucuresti

1.2.Faculty Financial Accounting Management Constanta



1.5. Study cycle Bachelor degree studies


2. Information concerning the course subject 2.1.Name of subject Accounting and Financial Management



2.4. Year of study 2 2.5 Semester I 2.6 Evaluation type Exam 2.7Subject

status

CS

Compulsory

Subject/ Specialized

discipline

3. Estimated Time (hours per semester) of teaching/learning activities 3.1 Number of hours per week 3 of which: 3.2 course 2 3.3 seminar/laboratory 1






Tutoring 5

Examinations 2

Other activities, Group project -




4. Prerequisites (where relevant) 4.1 curriculum-related General management

4.2 competence-related Understanding of managerial concepts and fundaments

5. Facilities and equipment (where relevant) 5.1. for the course Classroom equipped with projector, computer and access to Internet

5.2. for the seminars Classroom equipped with projector, computer and access to Internet


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Presentation and measuring of a company’s results

Describe ways of financing a business activity.

Highlighting the company's capital structure and analysis of investment decision and assessment firm assets

Addressing financial management through the essential principles

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Addressing fundamental concepts and specific working tools of financial management.

Development of economic thought and language, accommodating future specialist with fundamental concepts of financial management, applicable in areas connected with economics.

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals Presentation of company results

Describe ways of financing a business activity.

Highlighting the company's capital structure and analysis, investment decision and assessment firm assets.

Addressing financial management through the essential principles.

7.2 Course objectives the student's ability to highlight the managerial process - concept, content structure, features

the student will be able to identify and describe management functions

ability to identify the role of income and expenditure budget

the student will realize the importance of financial management

87


Managing a company

The managerial process: concept, structure, features

Functions of management The company and its functions


expositive method and interactive

dialogue, demonstration, explanation, etc.

2 hours

Accounting and Financial Management \

Definition Objectives

Domains of application

Organizing the financial-accounting department

Mechanism, Financial Flows And Cycles

Business function and business environment

Financial mechanisms

Financial Flows Financial cycles

2 hours

Components of financial management

Financial planning Income and expenditure budget: definition, structure, content

Financial indicators

4 hours

Capital

Definition and structure

Equity

Attracted capital

Capital market Capital cost

2 hours

Financial equilibrium

Role and importance of financial equilibrium Analysis

Indicators

2 hours

Financial and accounting analysis in management

The role and necessity of analysis in management

Methods and tehnicques used in financiar analysis

Analysis of the financial situation of the company

2 hours

Financial analysis of balance sheet

Components of balance sheet

Financial analysis

Risk analysis

4 hours

Rate of return

Method and use

Cash flow management

Internal Rate of Return

2 hours

Financial decision

Definition and importance

Strategies and financial policies Types of financial decisions

4 hours

Measurement of economic and financial results

Financial information and its use/importance Key elements related to financial results

2 hours

Bibliography

1. Mihu Stefan, Financial management accounting, class notes, 2012, (on cd and online at www.spiruharet.ro)

2. Albu, N.; Albu, C.- Management performance instruments vol.1, Economic Publishing House, 2003.

3. Haiduc, L.,R., Zărnescu, O.,M., Financial management accounting of societies, Fundatia România de Mâine, 2007; 4. Mihu, S., Financial management accounting, Europolis, 2005;

5. Tole, M (coordonator), Economic and financial analysis. Methods, techniques, models, ProUniversitaria, 2011


1. Elaborate Income and expenditure budget Case study, cooperation, problem

solving, brain storming.

2 hours

2. Methods for calculating the cost of capital 2 hours

3. Financial equilibrium of a company 4 hours

4. Analysis of balance sheet 2 hours

5. The company's cash flow 2 hours

6. Techniques and methods used in financial decisions 2 hours

Bibliography

1. Mihu Stefan, Financial management accounting, class notes, 2012, (on cd and online at www.spiruharet.ro) 2. Mihu, S., Financial management accounting, Europolis, 2005;

88


fields significant for the program Accounting and Financial Management discipline study provides competence to graduates in order to occupy even management positions in an

economic entity disposing of knowledge of financial management and further foresee professional development by developing partnerships with

institutions and professional organizations such as CECCAR, CAFR and others with similar responsibilities and professional development

10. Assessment Type of activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from

final grade

10.4 Course Ability to define and use /implement concepts, principles and

instruments of financial

management..

Final assessment– grid test and oral examination

80%

10.5 Seminar/laboratory Ability to analyse the company’s

financial result

Periodical Assessment – grid test 20%


Knowledge and understanding of course content (essential ideas)

Solve practical applications

Resolution of at least 10 questions of the 20 grid in exam using Blackboard system

Date of approval of the department

89

ENTERPRISE FINANCES

1. Information about the program 1.1.Higher education institution Spiru Haret University Bucharest







Enterprise Finances

2.2 Course organizer Lecturer PhD - Achimescu Georgeta

2.3 Seminar organizer Assistant professor Ph.D Nicolae Cristian

2.4 Year of study II 2.5 Semester I 2.6 Evaluation type E3 2.7 Discipline CD/SD Compulsory Discipline/ Specialised

Discipline







Tutoring 2 2

Examinations 2





4. Prerequisites (where relevant) 4.1 curriculum-related Knowledge of Accounting (basics); Accounting (Procedures)



5.2. for the seminars Seminars will be held in classic seminar rooms, especially those who have mobile equipment so that dynamic and teamwork are allowed.


Pro

fess

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acquisition of knowledge related to the concept of enterprise financial system, in their paractical evolution, as science, art, profession,

its role and place in asserting itself in the Romanian transition economy;

improvement of essential theoretic and methodological knowledge regarding the main accumulation margins forming intermediate

management balances, highlighting of specific theoretical and practical aspects of the company's self-financing capacity and the

diagnosis financial analysis for the state of performance, a measurement of enterprise value growth at that stage of accumulation, either

at the respective level of accumulation, or at the trade activity level, or at the level of industrial activity, of each intermediate

management balance;

explanation of methods, techniques and instruments of collecting and developing of financial analyses in dynamics on the use of

financing table, at enterprise level, which allows furnishing of useful information for assessing enterprise acapacity to generate

liquidity and which permits to capture the enterprise financial flows during an analyzed period, being a highly effective tool in the

financial diagnosis of the company;

improvment of teoretical and applied knowledge on financial diagnosis of profitability and risk at enterprise level, identification of the

origin and causes which generate possible imbalace states in order to establish the recovery measures to be taken;

development of certain practical skills to assess the state of economic and financial helath of the enterprise, development of certain skills to

manage resources, aiming at achieving the enterprise objectives in common, by convincing them to achieve positive management;

knowledge of budgetary planning processes according to the set of laws, principles, theories, and tools, adoptation of some theoretical

notions concerning arrangements, budgetary execution, etc., which enables the future specialists in the field to project and elaborate a study

on the revenue and expenses of a company.

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application of methods, techniques and tools of collecting, analysing and interpreting of financial balance indicators based on the elements furnished by the balance sheet made by the economic organizations with activities which aim at obtaining profit, such as

working capital, net working capital, net cash;

individual and team responsibility of the future economists in financial management in identifying the main profitability indicators of

investment in the managerial process in order to make the most efficient investment decision;

development of some abilities of communication, leadership, planning, control, and assessment of the enterprise activity using a large range of indicators, in absolute size or dynamic financial indicators which capture enterprise profitability and financial risk very well,

determined with the help of the elements furnished by the balance sheet.

7. Course objectives (as resulting from the matrix of specific competences)

7.1 Course goals The main objective of the course aims at "equipping" students in the accounting field, with the basics of theory and practice

related to the essence, role and functions of company financial management in an unstable business environment, full of risk and

uncertainty, so that they complete their economic knowledge and skills and so to adapt to the requirements of labour market

competition.

Improvement of essential theoretical and methodological knowledge on business performance measured by analysis indicators determined on the basis of the given set of mandatory annual financial statements prepared by all economic agents, i.e. balance

sheet, profit and loss account, accounting policies and notes to the balance sheet, which are engaged in activity for profit.

Emphasis of specific practical and theoretical aspects at enterprise level generated by operating activities - financial and extraordinary - capable of conducting a diagnosis financial analysis of the state of performance, a measurement of enterprise

value growth.

7.2 Course objectives

improvement of knowledge necessary to determine the opportunity for development of products with high intakes of added value for entrepreneurs and investors;

highlighting of specific practical and theoretical aspects at enterprise level generated by operating activities - financial and extraordinary - capable of conducting a diagnosis financial analysis of the state of performance, a measurement of business

value growth;

understanding of sizing the inventory and finance resourcing

identification of the cost of different forms of financing in choosing investment and making the most efficient funding decisions;

identification of the ways of estimating risks encountered in business forecasting and budgeting activity.

8. Content

8. 1. Course Teaching methods Observations

Chapter 1. FINANCIAL BALANCE ANALYSIS (4 hours) Interacting with students is usually followed


analysed through discussions and individual

assignments

The course materials are made available

to students at the beginning of activities.

For knowledge consolidation it is

advised to study the materials before the

lecture

1.1. Balance sheet, tool of financial balance analysis

1.2. Accounting description. Net statement

1.3. Financial balance indicators

Chapter 2. MANAGEMENT RESULTS ANALYSIS (5 hours) Lecture, brainstorming and adaptation to

reality through role play in competition

Ibidem.

2.1. Outturn account

2.2. Intermediate management balances

2.3. Self-financing capacity

2.4. Self-financing

Chapter 3. MANAGEMENT CASH-FLOW AND

FINANCING TABLE (2 hours)

Lectures are focused on the use of power-point support.

Ibidem.

3.1. Operating cash-flow and management cash-flow

3.2. Financing table content

3.3. Articulation of financing table with balance sheet and outturn

account

3.4. Financing table typology

Chapter 4. FINANCIAL DIAGNOSIS OF PROFITABILITY

AND RISK (5 hours)

Course presentation using audio-visual,

interactive and participatory methods of

training students for conceptualisation and visualization of the concepts taught

Ibidem.

4.1. Company profitability diagnosis

4.1.1. Economic profitability rates

4.1.2. Financial profitability rates

4.1.3.Division of profitability rates

4.2. Risk diagnosis

91

4.2.1. Economic risk

4.2.2. Financial risk

4.2.3. Bankruptcy risk (insolvency)

Chapter 5. FINANCING NEEDS OF ENTERPRISE

ACTIVITIES (6 hours)


by viewing teaching coated examples analyzed through discussions and individual

assignments

Ibidem.

5.1. Financing cycle and operating cycle

5.1.1. Financing cycle

5.1.2. Operating cycle

5.2. Rotation speed of capitals

5.3. Management of stocks

5.3.1. Management of stocks under uncertain circumstances

5.4. Optimisation of the size of stocks

5.5. Kinetic rates system

5.6. Normative method for forecasting financial balance

5.7. Methods for determining the net borrowing of the operating

cycle

5.7.1. Analytical methods for determining the net borrowing

of the operating cycle

5.7.1.1. Analytical methods of determination based on

operating costs

5.7.1.2. Analytical methods of determination based on

turnover

5.7.2. Synthetic methods for determining the net borrowing

of operating cycle

Chapter 6. ENTERPRISE BUDGETS (2 hours) Lectures are focused on the use of power-

point support

Ibidem.

6.1. Budget – financial planning tool

6.2. Company budgetary system

6.3. Sales budget

6.4. Production budget

6.5. Notion of treasury

6.6. Treasury budget

6.7. Cost of cash loans and cost of discount loans

Chapter 7. CONCEPTUAL INSIGHTS ON LONG TERM

FINANCING DECISION (4 hours)




Ibidem.

7.1. Long-term financing decisions

7.2. Financial elements of an investment in certain environment

7.3. Substantiation of an investment decision

7.4. The leasing

Bibliography

1. Achimescu Georgeta, Verisan Cristina-Alina, Finantele intreprinderii, Curs in tehnologia ID-IFR, “Fundatia Romania de Maine” Publishing House,

Bucharest, 2012, p. 165. 2. Georgeta Achimescu, Cristina-Alina Verisan, Finantele intreprinderii, Ex Ponto Publisher, Constanta, 2008, 252 p.

3. Georgeta Vintilă, Gestiunea financiara a intreprinderii, edition of V, Publisher Didactica si pedagogica, Bucharest, 2010.

4. Marin Dumitru, Finanţe: curs în tehnologie ID-IFR, “Fundatia Romania de Maine” Publishing House, Bucharest, 2011. 5. Petcu Monica, Analiza economico - financiara a intreprinderii. Probleme, abordari, metode, aplicatii. Second Edition, Economica Publisher, Bucharest,

2009.

6. Order no. 3055 of 29.10.2009 for approval of accounting regulations with European Directives, MO no. 766/10.11.2009.

8. 2. Seminar/laboratory Teaching methods Observations

1. Enterprise financial balance

Activity of interacting with students in the presentation, hearing,

evaluation and revision of knowledge is performed with the

input of seminar monitors, essay teams, updating legislation or case study presentation. Case studies are processed and

presented both by students initiative and the teacher’s initiative

It is recommended that students

read in advanced the lecture

materials so that they can interact during seminars

2. Analysis of enterprise outturn Ibidem

Ibidem

3. Enterprise cash-flow and financing table Ibidem

Ibidem

4. Financial diagnosis of profitability and risk Ibidem

Ibidem

5. Enterprise financial planning; treasury forecast Applied field research (identifying the types - in

pre-established areas - and function of commercial units,

Ibidem

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creating ad-hoc real case studies through group assessments in the investment and multidimensional control domains)

6. Management of stocks; methods for determining

net borrowing of enterprise acivity

Ibidem

Ibidem

Bibliography 1. Achimescu Georgeta, Verisan Cristina-Alina, Finantele intreprinderii, Curs in tehnologia ID-IFR, “Fundatia Romania de Maine” Publishing House,

Bucharest, 2012, p. 165.

2. Georgeta Achimescu, Cristina-Alina Verisan, Finantele intreprinderii, Ex Ponto Publisher, Constanta, 2008, 252 p. 3. Georgeta Vintilă, Gestiunea financiara a intreprinderii, edition of V, Publisher Didactica si pedagogica, Bucharest, 2010.

4. Marin Dumitru, Finanţe: curs în tehnologie ID-IFR, “Fundatia Romania de Maine” Publishing House, Bucharest, 2011.

5. Petcu Monica, Analiza economico - financiara a intreprinderii. Probleme, abordari, metode, aplicatii. Second Edition, Economica Publisher, Bucharest, 2009.



fields significant for the program The study of Enterprise Finances offers the graduates of the bachelor degree programme the necessary competence to occupy economic positions,

even leading ones assimilated to financial management, as well as the necessary knowledge for professional achievement by developing

partnership relations with institutions and professional organizations like CECAR, CAFR and others with similar responsibilities in professional development and performance.

10. Assessment Activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage

from final grade

10.4. Course Acquisition of the mentioned specific competences Final exam - multiple choice questions and oral examination

80%

10.5. Seminar/ laboratory

Practical applications on enterprise finance balance and outturn

Practical applications on financial diagnosis of profitability and risk

Practical applications on enterprise financial planning

Practical applications on management of stocks; methods for determining net borrowing of enterprise activity



Knowledge and understanding of course content at essential ideas level of the topics

Solving practical applications as theme Solving of at least 10 grids out of the 20 during the written exam on the Blackboard platform

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FINANCIAL – FISCAL CONTROL

Information about the programme 1.1. Higher education institution “Spiru Haret” University Bucharest



1.4. Field Accountancy

1.5. Study cycle Undergraduate

1.6. Programme /Qualification Accountancy and Management Informatics

2. Information concerning the course subject 2.1.Name of subject Financial- fiscal Control



2.4. Year of study II 2.5 Semester I 2.6 Evaluation type E3 2.7Discipline DO/

DS



Distribution of teaching/learning time Hours hours




Tutoring 2

Examinations 2

Other activities, Group project 2

3.7 Total hours of individual study 44 3.9 Total hours per semester 100 3.10 Number of credits 4


4.1 curriculum-related Taxation, Accountancy 4.2 competence-related The capacity to achieve and run a control activity within an economic entity

5. Facilities and equipment (where relevant)

5.1. for the course Class equipped with video projector and protection screen, computer and internet connexion 5.2. for the seminars Class equipped with video projector and protection screen, computer and internet connexion


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The definition of concepts like: fiscal inspection and financial control, financial-fiscal control methodology, methods (accountant-financial

control, fact control, total and survey control etc.), specific control techniques and means (sudden, crossed, reciprocal control etc.) which

make easier to apply and respect general control methodology, as well for the own financial control ( preventive, management, internal);

Appropriation of the legislative material which will be the cornerstone of both control activity organisation legislatively and executionally,

and the proper achievement of the financial control, fiscal inspection and internal control on different control actions;

Explanation of control methods, techniques and means and their implementation in the proper control activity (simulations), namely the

control activity exertion;

Data processing obtained by application of control methods, means and techniques and the transposing of data processing results in

valuation of control activity, namely execution of specific control activity documents (Fiscal inspection rapport and its annexes- Proces-

Acknoledgement and ratification record of offences, Acknoledgement paragraph, Tax payer’s point of view, Internal public audit rapport etc.);

Realization and making up of a plan of a financial control program within a control structure.

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Use of technique and nontechnique language for communication;

Use of different means of communication;

Capacity to record correctly, completely the activities carried according to intern procedures;

Capacity to analyse and use efficiently information received to answer properly in different situations;

Use of knowledge from other areas to exercise some control procedures;

Ability to coordinate the control team.

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7. Course objectives (as resulting from the matrix of specific competences

7.1 Course goals “Financial –fiscal control” class aims students’ assimilation of the problem concerning fiscal-financial control, namely students’

acknowledgement of the financial control methods, of the valuation measures of financial control observations and responsibility

settlement as a finalisation method of control observations and organisation and exertion mode assimilation both of the financial control and of the fiscal control, conditions, procedures, specific exertion techniques and state empowered institutions that carry

these activities.

7.2 Course objectives 7.2.1. Knowledge, comprehension, explanation and interpretation:

Ability to work in a team;

Comprehension and current use of terms and concepts in specialty literature;

Data processing obtained from specialty literature and confrontation with experimental, laboratory or practical results to

synthesize arguments and decisions;

Capacity to synthesize and interpret received information, to solve basic problems and to expand to specific problems.

7.2.2. Instrumental-applicative:

Capacity to work with principles and notions related to financial-fiscal control;

Capability to carry on a complete financial-fiscal control process;

Assessment capacity formation of the main risks in the financial-fiscal control activity;

Ability to organize a financial-fiscal control action;

Elaboration of fiscal inspection rapport;

7.2.3. Behavioural:

Financial- fiscal control importance comprehension in the regulation system of the financial-economic activity;

Comprehension and application in theory and in practice of the principles of Fiscal procedure Code;

Induction of the sense of responsibility to the future economists towards correct fiscal procedure application of the laws in

force.

Promotion of correctness and professionalism in the financial-fiscal control activity;

7.2.4. Cognitive capacities:

Possibility of implementing theoretical knowledge;

Ability to solve genuine problems in present exploitation;

Implementing concepts, theories and methods to investigate in mathematical patterns area;

Independent analysis of some problems.


8.1.1. Financial-fiscal control: approach from theoretic and historic perspectives

Rendering and conversational methods of oral communication

4 hours

8.1.2. Exertion methodology of the financial control Rendering and conversational methods of oral

communication

4 hours

8.1.3. Fiscal inspection Rendering and conversational methods of oral communication

4 hours

8.1.4. Planning, deployment and finalisation of financial and fiscal

control activity

Rendering and conversational methods of oral

communication

4 hours

8.1.5. State’s financial control Rendering and conversational methods of oral communication

4 hours

8.1.6. Particular financial control Rendering and conversational methods of oral

communication

4 hours

8.1.7. Financial control exerted by the Court of Auditors Rendering and conversational methods of oral communication

4 hours

8.1.8. Fight fiscal evasion Rendering and conversational methods of oral

communication

4 hours

Bibliography

1.Boulescu, M., Financial – fiscal control , ”Fundatia România de Mâine”Publishing house , Bucharest, 2006;

2.Boulescu, M., Barnea, C., Ispir, O. -Internal Financial Control and Internal Audit to Public Entities, Economic Publishing house, Bucharest, 2004;

3. Boulescu, M., Ghiță, M, Mareș, V.- Audit basis, Didactic and pedagogical Publishing house, Bucharest, 2001;

4. Ghiță, M.- Internal Audit,Economic Publishing house, Bucharest, 2004;

5.Mitran Paula Cornelia, Mitran Dan – Financial Control * Fiscal Inspection * Accounting expertise, Muntenia Publishing House, Constanta, 2007; 7. Mitran Paula Cornelia - Financial Control * Fiscal Inspection * Accounting expertise, Muntenia Publishing House, Constanta, Course Notes, CD, 2012;

6.***- Law no. 22/1968 concerning managers' classification, guaranties formation, responsibility concerning the management of economic agents' goods, authorities and public institutions, modified by Law no. 54 in 1994;

7.***- Law of Accountancy no. 82/1991, with subsequent modifications and completions;

8.*** - Law no. 94/1992 concerning organization and running of the Court of Accounts, modified and filled out through Law no.77/2002;

9.***Law no. 672/2002 concerning internal public audit.

10.***- Law no. 571/2003 concerning Fiscal Code, with subsequent modifications and completions, republished;

11.***- G.O. no.119/1999 concerning internal control and preventive financial control, up to date, modified and republished;

12.***- G.O. no. 2/2001 concerning judicial regime of contraventions, with subsequent modifications;

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13.***- U.G.O. no. 91/2003 concerning organization of the IRS (Internal Revenue Service);

14.***- G.O. no. 92/2003 concerning Fiscal Procedure Code, with subsequent modifications and completions, republished;

15.***- G.R. no.3055/2009 for approval of Accounting Regulations in terms of European directives, with subsequent modifications and completions;

16. ***- G.R. or. 44/2004 for approval of Methodological Norms of Law no. 571/2003 exertion concerning Fiscal Code,

with subsequent modifications and completions

17.*** OMPF no. 38/2003 for approval of General Norms concerning public internal audit activity exertion;

18.*** OMPF no. 252/2004 for approval of Code concerning ethic behavior of the Internal auditor; 19***. OMPF no. 445/2004 for approval of particular Norms concerning audit, public intern audit activity exertion within Ministry of Public Finances;

20. ***Financial audit and Regularity Manual, Romanian Court of Accounts, www.rcc.ro.

8.2 Seminary/laboratory Teaching methods Observations

8.2.1. Assessment test concerning valuation of the financial control observations

Methods of supervised or unsupervised learning: independent and systematic observation, case of study, methods based on direct and

stimulating action:(exercises, problems, practical works, games)

4 hour

8.2.2. Tests concerning the assimilation of debts calculation

methodology for failure to pay in time budgetary defaults.

Methods of supervised or unsupervised learning: independent and

systematic observation, case of study, methods based on direct and stimulating action:(exercises, problems, practical works, games)

4 hours

8.2.3.Management financial control Methods of supervised or unsupervised learning: independent and


4 hours

8.2.4. Fiscal control action (ethic norms and fundamental

principles of fiscal control exertion, contribution of fiscal

control to abidance of general behaviour principles in fiscal management


systematic observation, case of study, methods based on direct and


4 hours

8.2.5. Achievement of an audit mission Methods of supervised or unsupervised learning: independent and


4 hours

8.2.6. Supporting documents – object of financial control Methods of supervised or unsupervised learning: independent and



4 hours

8.2.7. State executives with financial-fiscal control

attributions




4 hours

Bibliography

1 *** - OMPF 3512/2008 concerning accounting financial documents;

2 ***- OMPF 28691/2009 concerning Norms of organization and inventory execution


fields significant for the program Collaboration premises with CECCAR are realized, related to the easiness of the access to accounting job

Necessary premises to familiarise with the structure and functions are made, as well those to collaborate with NAFA (ANAF), The County Employment Agency (AJOFM), Health Insurance Fund (Casa de asigurari) etc.


final grade

10.4. Course Familiarity with the methodology of financial control exertion.

Assimilation of organization mode of fiscal inspection and of

documents issued by fiscal executives. Familiarity with the object and information source for financial-fiscal

control.

Responsibility settlement as a finalisation method of financial-fiscal control

Practical cases: declarations, calculation of profit tax, salaries

Final checking – grid test

and oral examination

80%

10.5 Seminary/laboratory Assimilation of control activity particularities Possibility of implementing regulations from normative documents at

the settlement, declaration and tax and contribution payment


20%


Presentation of the importance and role of financial-economic control in market economy and in present activity of economic agents.

Methodology acknowledgement of financial-fiscal control exertion.

Assimilation of organization mode of fiscal inspection and documents issued by fiscal executives.

Familiarity with the object and information source for financial-fiscal control.

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MARKETING

1. Information about the programme 1.1. Higher education institution “Spiru Haret” University Bucharest



1.4. Field Accountancy


1.6. Programme /Qualification Accountancy and Management Informatics

2. Information concerning the course subject 2.1.Name of subject Marketing



2.4. Year of study II 2.5 Semester II 2.6 Evaluation type E4 2.7

Discipline

CS/CS

Compulsory




Distribution of teaching/learning time Hours hours




Tutoring 2

Examinations 2

Other activities, Group project 2





4.1 curriculum-related Statistics, Sociology, Informatics, Trade basis 4.2 competence-related Capability to formulate a market research


5.1. for the course Class equipped with video projector and protection screen, computer and internet connexion 5.2. for the seminars Class equipped with video projector and protection screen, computer and internet connexion


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Assimilation of theoretical information about:

- the role of marketing within economic entities;

- the importance of correct placing the society towards the market and other possible placings;

- the importance of assuring consumer's satisfaction and how this can be achieved;

- methods of strategic planning within the society to face the competition;

- elaboration of a marketing plan;

- informational marketing systems in order to achieve a valuable marketing research.

Explanation and interpretation of management and marketing principles, procedures and mechanisms underlying the economic activity of the society, explanation of the importance of acquired abilities.

Acquirement of abilities concerning:

- correct positioning of society from its attitude point of view towards market structures based on learned abilities;

- conception of an efficient scheme of the value offered to customers;

- conception of a marketing plan;

- use of the scientific marketing tool.

Skills to apply and transfer conceptual-technique abilities in application of knowledge through involvement in the present activity of the society

Application of theoretical knowledge from marketing area in the practical activity.

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Promotion of an attitude, of a behaviour based on ethics, preservation of confidentiality of classified data;

Formation of an ethic and responsible behaviour in the practical activity deployed;

Encouragement of personal reflection and auto-formation, promotion of learning through group dynamics, team work with other specialists,

flexible approach of marketing phenomena;

Development of a pro-active attitude towards marketing role in the society development on long term.

Opening to new opportunities in the society benefit.

Ability to negociate.

7. Course objectives (as resulting from the matrix of specific competences

7.1 Course goals 7.1.1. Development of a professionals category in the marketing area in Romania which contribute to the acquirement of the competitive advantage on the market, for the organisations in which they will activate as managers or specialists;

7.1.2. Development of knowledge, abilities and performance in marketing, assurance of necessary conditions for the deployment at

high standards of the training activity of the future marketing professionals. 7.1.3. Favourable positioning of marketing and marketing jobs in Romania, within university and business level.

7.2 Course objectives 7.2.1. Assimilation and understanding, explanation and interpretation

Assimilation of concepts, theories, specific marketing patterns;

Familiarization with markets and consumer's behavior;

Application in practice of theories through market research.

Interpretation of employees attitudes and marketing managers in different situations

Explanation of interdisciplinary utility.

Instrumental-applicative Organization and administration of processes, means and activities management for quality businesses and high efficiency;

Capability to identify opportunities and risks in international business.

Performance assessment at economic entities level – methods. Use of questionnaire in market research;

Market and consumer's behavior investigation tools.

1. Attitudinal Application of concepts, theories and fundamental investigation methods in the economic area characteristic to business

environment, to organization and their administration in conditions of efficiency;

Capacity to synthesize and interpret an information set in the training area, to solve basic problems in their area and to evaluate possible conclusions;

Independent analysis of problems, with influence or decisive in business management area and the capability to

communicate and demonstrate chosen solutions; Capacity to evaluate complex problems and communicate demonstratively the results of specific evaluations;

Initiative in analysis and problem solving.

Managing, constructive and highly responsible spirit between work relationships for quality, efficiency and protection and security of natural environment, for sustainable business, of great use to social and economic environment;

7.2.4. Cognitive competences:

Development of student capability to understand marketing phenomena that acts in the external environment of the

organization;

Student's acknowledgement related to the necessity to develop new research methods;

Identification and solving opportunities and threats of the marketing environment.


8.1.1. Marketing between theory and practice Rendering and conversational methods of oral communication

2 hours

8.1.2. Content of marketing environment Rendering and conversational methods of oral communication 2 hours

8.1.3. Society market Rendering and conversational methods of oral communication 2 hours

8.1.4. Marketing research Rendering and conversational methods of oral communication 2 hours

8.1.5. Methods and techniques of marketing information collection and analysis

Rendering and conversational methods of oral communication 2 hours

8.1.6. Study of consumer's behaviour Rendering and conversational methods of oral communication 2 hours

8.1.7. Market strategy Rendering and conversational methods of oral communication 2 hours

8.1.8. Product policy Rendering and conversational methods of oral communication 2 hours

8.1.9. Price policy Rendering and conversational methods of oral communication 1 hour

8.1.10. Distribution policy Rendering and conversational methods of oral communication 1 hour

8.1.11. Promotional policy Rendering and conversational methods of oral communication 2 hours

8.1.12. Marketing previsions Rendering and conversational methods of oral communication 2 hours

Bibliography

1. Bondrea, A.A., -Introduction in Marketing, “Fundația România de Mâine” Publishing house, Bucharest, 2011;

2. Epure, M., Gârdan, D. A., Geangu, I.P., Gudei, S.C, - Marketing research. Theory, aplications, problems to solve, auto-evaluation questions, “Fundația

România de Mâine” Publishing house, Bucharest, 2006;

3. Epure, M.,- Modern methods and techniques in marketing research, “Fundația România de Mâine” Publishing house, Bucharest, 2006; 4. Florescu Constantin, - Marketing, Expert Publishing house, Bucharest, 1992.

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5. Florescu Constantin, Balaure Virgil, Boboc Ștefan, Cătoiu Iacob, Olteanu Valerică, Pop Nicolae Alexandru, Marketing, Bucharest, Marketer Publishing house- Marketing and Management Academic Group, 1992. 6.Kotler Philip, -Marketing management, Teora Publishing house, Bucharest, 1999.

7.Mitran, P. C., - Seminar notebook , Checking tests and practical applications, Third Edition, revised, HIG Muntenia Publishing house, Constanţa, 2007;

8.Mitran, P.C., -Marketing, “Fundația România de Mâine” Publishing house, Bucharest, 2012;

9.Olaru,S., - Marketing. Introductive Elements, “Fundația România de Mâine” Publishing house, Bucharest, 2008;

10.Pistol, Gh.,- Marketing, “Fundația România de Mâine” Publishing house, Bucharest, 2009.


8.2.1. Checking test at Marketing basis Methods of supervised or unsupervised learning: independent and systematic observation, case of study,

methods based on direct and stimulating

action:(exercises, problems, practical works, games)

2 hours

8.2.2. Checking test at Marketing research Methods of supervised or unsupervised learning: independent and systematic observation, case of study,



5 hours

8.2.3. Checking test at promotional techniques Methods of supervised or unsupervised learning:

independent and systematic observation, case of study,

methods based on direct and stimulating action:(exercises, problems, practical works, games)

2 hours

8.2.4. Checking test at Consumer's behaviour

study

Methods of supervised or unsupervised learning:

independent and systematic observation, case of study,

methods based on direct and stimulating action:(exercises, problems, practical works, games)

2 hours

8.2.5. Checking test at Marketing environment analysis Methods of supervised or unsupervised learning:

independent and systematic observation, case of study, methods based on direct and stimulating


2 hours

8.2.6. Checking test at Selling force management Methods of supervised or unsupervised learning: independent and systematic observation, case of study,



2 hours

8.2.7. Auto-evaluation test at Strategic Marketing Methods of supervised or unsupervised learning: independent and systematic observation, case of study,



2 hours

8.2.8. Case study Practical application 5 hours

Bibliography

1. Ph. Kotler, Management of Marketing activity, Teora Publishing House, Bucharest, 1997;

2 Romanian Collection of Marketing Magazine


fields significant for the program Premises of collaboration with Statistics Institute, Village and City halls are realized

10. Assessment


final grade

10.4 Course

Knowledge of basic concepts in marketing, principles and specific

techniques

Final checking – grid test and oral examination 80%

10.5 Seminary/laboratory Ability to develop, in summary

form a marketing strategy


20%


Familiarity with marketing functions.

Familiarity with the main theoretical approaches concerning marketing concept.

Familiarity with the market dimensions.

Acknowledgement of the main aspects concerning marketing strategies.

Assimilation of methods to obtain information in marketing research.

Participation to the seminar

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ECONOMIC HISTORY

1. Data about program 1.1. Higher education institution “Spiru Haret” University Bucharest

1.2. Faculty Accounting and Financial Management Constanta

1.3. Department Management, Accounting and Finance Constanta


1.5. Cycle of study Bachelor degree

1.6. Study program / qualification Accounting and Management Information Systems

2. Data about subject 2.1.Name of subject Economic History



2.4. Year of study 2 2.5. Semester 1 2.6. Evaluation type

EXAM

2.7. Subject status

COMPLEMENTARY

DISCIPLINE

3. Total estimated time (hours per semester of didactic activities) 3.1 Number of hours per week 3 of which: 3.2 course 2 3.3 seminar/laboratory 1






Tutorials 2

Examinations 1





4. Precondition (where necessary) 4.1 of curriculum -

4.2 of competences -

5. Conditions (where necessary) 5.1. to develop the course classrooms equipped with projectors and whiteboard

5.2. to develop the seminary/laboratory seminar room equipped with whiteboard


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identify the most important historical moments in the economic development of Romania

knowledge of national economic development over time

explain the main works and social and economic development of Romania from the foundation of the modern nation state and so

far in connection with changes made in Europe.

understanding the role of studying the historical evolution of the economic mechanism

identify elements that could be useful in the present economic situation analysis

understanding the main mechanisms that describe the time evolution of the economy

assessment of the Romanian economy driven moments over time

developing and supporting a case study on one of the highlights of economic development, completed with the support of their

views and beliefs and their justification.

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making best use of their potential in creative and scientific relations

manifestation of a responsible attitude towards continuous training and knowledge as thorough economic development of our country

manifesting a positive and responsible attitudes towards economic

involvement in institutional development

engaging in partnerships

accountability to the community and its resources to

participation in own professional development

conducting a scientific research methodology based on "group work" a report completed by

communication skills namely dialogue, debate, support free

use skills of cooperation and joint activity while solving a task under the guidance of the teacher training and skills to make

decisions, accountability.

7. Course objectives (proceeding from the grid of specific acquired competences) 7.1 General objectives of the course The overall objective envisaged by the inclusion in the curriculum of the discipline of economic

history study aims at understanding the role of the historical evolution of the economic mechanism,

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knowledge of national and international economic developments over time and identify items that might be useful analysis current economic situation.

7.2 Specific objectives The specific objectives considering the appropriation by students in a rigorous manner, the

fundamental concepts specific macroeconomic retrospective; formation ability to analyze and explain the social and economic development of Romania from the foundation of the modern

nation state and to date, delimiting and easily characterize the economic life of the Carpathian-

Danubian-Pontic related to each historical era, identification based on the knowledge accumulated historical context and / or economically important events that took hold as Romania's history and

the history universal.


ECONOMY OVER THE DACIAN AND DACIA TRAIANA

Traditional and modern methods: expositive

method and that the of interactiv dialogue, demonstration, explanation, etc.

4 hours/week

ROMANIAN ECONOMY AND SOCIETY IN COUNTRIES

CENTURY ELEVENTH CENTURY TO THE LATE XVI 4 hours/week

THE ROMANIAN ECONOMY AND SOCIETY EIGHTEENTH CENTURY TO THE REVOLUTION OF 1848

4 hours/week

TRAINING MODERN MARKET ECONOMY 1848-1914 4 hours/week

ROMANIAN ECONOMY DURING 1914-1944 4 hours/week

ECONOMY ROMANIA DURING 1945-1989 4 hours/week

ROMANIAN ECONOMY BY 1989 4 hours/week

Bibliography

Pârvu I., Pivodă R., Economic History - Course ID technology IFR, Publishing of Tomorrow Foundation Romania, Bucharest, 2012

***, New orders in Romania and Restoration (1793-1849) - Illustrated Chronicle of mankind, vol.8, Letter Publishing, Bucharest, 2011

Collective authors, Economic history: lectures, bibliography, questions and issues essential analiză.Texte, Publishing Cluj University Press, Cluj-Napoca, 2009

Ghiorghiţă E., Uta C., Economic history, Publishing of Tomorrow Foundation Romania, Bucharest, 2011 Lache E.L., Romania's international status from war to peace 1939-1947, Military Publishing House, Bucharest, 2010

Muresan M., Romanian economy from traditionalism to postmodernism. Education, Economic Publishing House, Bucharest, 2009

Oncescu I., texts and documents on the history of modern Romanians 1774-1918, Fortress Publishing House, Mumbai, 2011 Sanie S., Marin T.M., Dacians between the Carpathians and the Dniester, Publishing Alexandru Ioan Cuza University, Iasi, 2012


1. Changes in the structure of agriculture, handicrafts, mining and

trade in Daco-Roman society


explanation, exercise, conversation,

dialogue, pair work, reading, translation, case study, stimulation,

cooperation, problem solving, brain

storming, etc.

2 hours/week

2. Changes in the structure of agriculture, handicrafts, mining and trade in the Romanian space in the fourteenth and sixteenth

2 hours/week

3. Specificities of agriculture, crafts, mining and commerce,

manifested in the Romanian in the first half of the eighteenth century

2 hours/week

4. Ways of industrial capital formation and development during

1848-1914 2 hours/week

5. Economic crisis of the years 1929-1933, the main sectors of the national economy

2 hours/week

6. Law on nationalization of major industrial, mining, banking,

insurance and transport 2 hours/week

7. State involvement in the economy after 1989 2 hours/week

Bibliography

Pârvu I., Pivodă R., Economic History - Course ID technology IFR, Publishing of Tomorrow Foundation Romania, Bucharest, 2012

***, New orders in Romania and Restoration (1793-1849) - Illustrated Chronicle of mankind, vol.8, Letter Publishing, Bucharest, 2011

Collective authors, Economic history: lectures, bibliography, questions and issues essential analiză.Texte, Publishing Cluj University Press, Cluj-Napoca, 2009

Ghiorghiţă E., Uta C., Economic history, Publishing of Tomorrow Foundation Romania, Bucharest, 2011 Lache E.L., Romania's international status from war to peace 1939-1947, Military Publishing House, Bucharest, 2010

Muresan M., Romanian economy from traditionalism to postmodernism. Education, Economic Publishing House, Bucharest, 2009

Oncescu I., texts and documents on the history of modern Romanians 1774-1918, Fortress Publishing House, Mumbai, 2011 Sanie S., Marin T.M., Dacians between the Carpathians and the Dniester, Publishing Alexandru Ioan Cuza University, Iasi, 2012



The course aims to develop a timeline of the evolution of economic life in Romania future economists need to understand and acquire essential

aspects periodelor economic history of Romania.

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10. Evaluation


final grade

10.4 Course Knowing the main moments of the

Romanian economy taken over time

Final exam - multiple choice questions and oral

examination 80%

10.5 Seminar/laboratory Developing and supporting a case study on one of the highlights of

economic development, completed

with the support of their views and beliefs and their justification.

Continuous assessment - multiple choice questions

20%


Answer 10 questions correctly to provide scoring Note 5

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ENTERPRISE ECONOMICS

1. Data about programme 1.1. Higher education institution Spiru Haret University Bucharest

1.2.Faculty Financial Accounting Management Constanţa

1.3.Department Management, Accounting and Finance Constanţa


1.5. Cycle of study Bachelor degree


2. Data about subject 2.1. Name of subject ENTERPRISE ECONOMICS

2.2. Titular of the course


2.4. Year of study II 2.5 Semester I 2.6 Evaluation type PV3 2.7 Subject status DC

3. Total estimated time (hours per semester of didactic activities) 3.1 Number of hours per week 4 of which: 3.2 course 2 3.3 seminar/laboratory 1






Tutorials 2

Examinations 1

Other activities ………………




4. Precondition (where necessary) 4.1 of curriculum Previous studied subjects: Micro - economy

4.2 of skills Knowing the enterprise basic concepts

5. Conditions (where necessary) 5.1. to develop the course Classroom equipped with computer, video projector and proper software, printer

5.2. to develop the seminar/laboratory Classroom equipped with computer, video projector and proper software, printer


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Knowing and understanding the basic methods and concepts in this field and specialized area, using them properly in a

professional communication;

Using the basic knowledge for explaining and interpreting some different types of concepts, situations, processes related to the

simulation of economic processes;

Using properly the evaluation specific methods and criteria for valuating the limits and quality of some processes, projects,

concepts, methods and theories.

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s Performing responsibly the professional tasks under circumstances of limited autonomy and qualified assistance;

Being aware of follow up training, using effectively the learning techniques and resources for the personal and professional

development;

Becoming familiar with the roles and activities related to the teamwork and delegating the tasks to the subject levels;

Applying the principles, norms and values of the professional ethics within the personal strategy of strict and responsible work.

7. Subject objectives (proceeding from the grid of specific acquired competences) 7.1 General objectives of the subject Enterprise Economics provides acquiring the necessary knowledge regarding the

organizational framework, economic legislation, commercial agents’ area under the

current circumstances

7.2 Specific objectives Knowing and understanding the enterprise functions and organization;

Knowing and understanding the economic relations between the enterprise and external economic environment;

Introducing enterprise different types of objectives and the theories related to them;

Knowing the enterprise procedural organization;

Knowing the enterprise typology;

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Being able to operate the main indicators of the enterprise activity results;

Creating conceptual-technical skills to solve issues specific to the enterprise economy;

Developing a proactive attitude towards the role and importance of the enterprise

economic processes and elaborating some optimal solutions ;

Cultivating and promoting a scientific environment based on values, ethics and social responsibility;

Creating a positive and responsible behavior;

Making the student aware of the necessity of developing and improving the methods

from the enterprise economy.

8. Content


Chapter I Enterprise - important pivot within the national

economy 1.1 Defining the notion of enterprise

1.2 Enterprise Objectives

1.3 Enterprise Resources 1.4 Enterprise Typology

Participatory lecture, debate, interactive exposition

4 hours

Chapter II Enterprise Functions

2.1 Research-Development Function

2.2 Production Function

2.3 Commercial Function

2.4 Financial –Accounting Function 2.5 Staff Function

Participatory lecture, debate,

interactive exposition

4 hours

Chapter III Enterprise and its environment

3.1 The Components of the enterprise environment

3.2 The organizational culture 3.3 The organizational change



4 hours

Chapter IV Enterprise- organizational system

4.1 The concept of system 4.2 Enterprise – Systematic Approach

4.3 Sub-systems subject to the enterprise system


2 hours

Chapter V Association among enterprises 5.1 Types of enterprise association

5.2 Holding

5.2.1 Holding Organization



4 hours

Chapter VI Enterprise Organization 6.1 Procedural Organization

6.1.1 Procedural Organization – Content and characteristics

6.2 Structural Organization 6.2.1 Structural Organization – Definition and importance

6.3 Informal Organization

6.3.1Definition and components



4 hours

Chapter VII Elaborating an enterprise strategy for a long

lasting development

7.1 Enterprise Policy and Strategy 7.1.1 The concept of strategy and policy

7.1.2 Types of strategies

7.1.3 Enterprise Strategy Plan 7.2 Enterprise and long lasting development



4 hours

Chapter VIII Business Plan

8.1 Business Plan – instrument for strategic evaluation

8.2 Analyzing some chapters regarding the business plan


2 hours

Bibliography

1.L.Patache, Enterprise Administration and Economy, Course Notes, 2010.

2.Ghe.M.Pistol, Enterprise Economy, Course Notes, Romania of Tomorrow Foundation Publishing House, Bucharest, 2004. 3.D., Epure, Enterprise Economy, Walachia Publishing House, Constanta, 2009.

4.O., Nicolescu, Company’s Organizational System, Economic Publishing House, Bucharest, 2003.

1. J 5. J. Sirbu, Course Notes, Univ. Bogdan - Voda Cluj Napoca, 2011 6. L., Zahiu, M.Nastase, Enterprise Economy, Digital Library,

www.Digital-library.aes.ro/library/book2.asp?id=147&idb=

8.2 Seminar/laboratory Teaching Methods Observations

1.Enterprise-definition, characteristics, classification debate, interactive exposition 2

2. The functions of enterprise - debate debate, interactive exposition 4

3. Enterprise External Environment debate, interactive exposition

2

4. Enterprise Structural and Procedural Organization debate, interactive exposition

2

5.Applications on the enterprise economy debate with cu divergent

questions 4

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Bibliography

1.L.Patache, Enterprise Administration and Economy, Course Notes, 2010;

2.Ghe.M.Pistol, Enterprise Economy, Course Notes, Romania of Tomorrow Foundation Publishing House, Bucharest, 2004

3.D., Epure, Enterprise Economy, Walachia Publishing House, Constanta, 2009 4.O., Nicolescu, Company’s Organizational System, Economic Publishing House, Bucharest, 2003

5. J. Sirbu, Course Notes, Univ. Bogdan - Voda Cluj Napoca, 2011


professional associations and employers representative for the programme The subject topic is in accordance with the analytical program belonging to other universities and provides the students with

assimilating the crucial concepts regarding the enterprise economic-financial functions and creating an overall perspective upon the

economic-social entities and this is the very fact which enables the future candidates to deeply understand the notions and concepts specific to the accounting area.

10. Evaluation


final grade

10.4 Course

Correctness and wholeness of

knowledge, logical coherence and the

level of assimilating the specialized language

Final Evaluation - grid and oral exam

80%

10.5 Seminar/laboratory Correctness and wholeness of

knowledge Checking continuously - grid exam 20%


Knowing the crucial theoretical notions of economic theory in terms of the concept of enterprise

, ,

105

COMPANY ACCOUNTING

1. Information about the program 1.1. Higher education institution Spiru Haret University Bucharest

1.2.Faculty Financial Accounting Management

1.3.Department Management, Accounting and Finance

1.4. Field Accounting and Management Information Systems

1.5. Study cycle Undergraduat

1.6. Programme / Qualification Accounting and Management Information Systems

2. Information concerning the course subject 2.1.Name of subject Company Accounting



2.4. Year of study 2 2.5 Semester IV 2.6 Evaluation type E4 2.7 Discipline DA

DS

3. Estimated Time (hours per semester) of teaching/learning activities 3.1 Number of hours per week 4 3.2: of which course

hours 2 3.3: of which seminar/lab hours 2

3.4 Number hours in the curriculum 44 3.5: of which course

hours

22 3.6: of which seminar/lab hours 22





Tutoring 4

Examinations 2





4. Prerequisites (where relevant) 4.1 of curriculum the study of accounting Basis in first year

4.2 of competences knowledge of tools and ways of industry-specific accounting work by studying the basics of

discipline of accounting in the year I

5. Facilities and equipment (where relevant) 5.1. to develop the course Classroom equipped with projector and projection screen, computer and Internet connection

5.2. to develop the seminary/laboratory Classroom equipped with projector and projection screen, computer and Internet connection


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knowledge of the main elements relating to the operations of liquidation and fusion of economic entities;

recovery indicators liquidation and fusion transactions;

knowledge of the laws and regulations necessary for carrying out accounting on liquidation the fusion of economic

entities;

specialists in the use of regulations on fusion operations and liquidation of economic entities;

use of information resulting from the fusion and liquidation operations;

accounting record of transactions of liquidation and fusion.

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s formation of a positive attitude towards the field of accounting;

cultivating work discipline, carried out correctly and in time, he responsibility towards work and team spirit.

7. Course objectives (as resulting from the matrix of specific competences) 7.1 General objectives of the subject familiarity with the concepts students specific depth, in-depth accounting discipline,

fusion, liquidation, import and export;

using the concepts in the field of financial accounting.

106

7.2 Specific objectives knowledge on practical skills fusion operations and liquidation of economic entities, as well

as of import-export;

knowledge and practical skills on how to reflection fusion operations and liquidation of

economic entities, and import-export accounts in the game double;


Chapter I General Matters relating to the fusion of companies

1.1. General considerations 1.2. Kinds of the fusion

1.3. Stages of the fusion


expositive method and that the of inter-activ dialogue,


The materials of course are made

available to students at the beginning of activities. For knowledge

consolidation it is advised to study the materials before the lecture.

Chapter II The accounts of the fusion of companies

2.1. Accounting operations of fusion by absorption

2.2. Accounting operations relating to fusion by combination (amalgamation)

Ibidem.

Chapter III Accounting operations division of the companies

3.1. The legal framework for the operations division of the

companies and the transformation of the legal form of a company

3.2. Accounting operations division of the companies

Ibidem.

Chapter IV Accounting operations of the dissolution and liquidation of companies

4.1. The general framework for the dissolution and liquidation of

companies 4.2. Bodies that apply to winding-up proceedings

4.3. Stages of winding-up proceedings law

4.4. Accounting operations of the winding-up of companies

Ibidem.

Chapter V Accounting for lease transactions

5.1. The concept of leasing

5.2. Classification of lease transactions 5.3. The advantages and limitations of the leasing operations

5.4. The leasing contract

5.5. The tax treatment of lease transactions 5.6. Accounting financial leasing transactions

5.7. Accounting operational leasing transactions

Ibidem.

Chapter VI Accounting for import export operations

6.1. The general framework on export-import operations

6.2. General Ledger import operations

6.2.1. General Ledger import operations on their own 6.2.2. General Ledger import operations on the basis of the

Commission

6.3. General Ledger export operations 6.3.1. General Ledger export operations on their own

6.3.2. General Ledger export operations on the basis of the

Commission

Ibidem.

Bibliography 1. Bebeşelea M., (2012), Accounting companies, Lecture notes on the CD;

2. Pântea I. P., Bodea Gh., (2011), Romanian Financial Accounts compliant with European directives, Intelcredo Publishing House, Deva;

3. Ionescu, L., (2007), Thorough Accounting of companies, 3rd Edition revised and completed,Fundation Romania tomorrow, Publishing House Bucharest;

4. Ristea M., Dumitru, C. G., (2005), Thorough Accounting, University Publishing House, Bucharest.


Seminar 1 Fusion and liquidation of general debate Traditional and modern methods:

explanation, exercise,


stimulation, cooperation, problem


The lecture of materials is

recommended that students read in

advanced so that they can interact duringn seminars.

Seminar 2 Accounting operations of fusion by absorption Ibidem.

Seminar 3 Accounting operations relating to the fusion by

combination (amalgamation)

Ibidem.

Seminar 4 Accounting operations division of the companies Ibidem.

Seminar 5 Accounting operations of the winding-up of companies Ibidem.

Seminar 6 General Ledger import operations Ibidem.

Seminar 7 General Ledger export operations Ibidem.

107

Bibliography 1. Bebeşelea M., (2012), Accounting companies, Lecture notes on the CD;

2. Pântea I. P., Bodea Gh., (2011), Romanian Financial Accounts compliant with European directives, Intelcredo Publishing House, Deva;

3. Ionescu, L., (2007), Thorough Accounting of companies, 3rd Edition revised and completed,Fundation Romania tomorrow, Publishing House Bucharest;

4. Ristea M., Dumitru, C. G., (2005), Thorough Accounting, University Publishing House, Bucharest.


fields significant for the program The study of Accounting discipline offers companies competent graduates to integrate European and international labour market, industry-specific

accounting as well as engaging in partnership relations with institutions and professional organizations of ROMANIA, the body, and others with

similar responsibilities in the development and professional improvement.

10. Assessment


final grade

10.4 Course

............................................ Final exam-questions grid type and oral examination

80%

10.5 Seminary/laboratory ............................................. Check on the way-questions grid type 20%

,

108

INSURANCE


1.1. Higher education institution "Spiru Haret" University Bucharest

1.2.Faculty Faculty of Accounting and Financial Management – Constanta



1.5. Study cycle Bachelor Degree


2. Information concerning the course subject 2.1.Name of subject INSURANCE



2.4. Year of study II 2.5Semester II 2.6 Evaluation type E4 2.7 Discipline OS/SS

3. Estimated Time (hours per semester) of teaching/learning activities 125 3.1 Number of hours per week 4 of which: 3.2 course hours 2 3.3 seminar/laboratory hours 2

3.4 Number of hours in the curriculum 56 of which: 3.5 course

hours

28 3.6 seminar/laboratory hours 28




Preparation of seminars/laboratories, home assignments, papers, portfolio, essays 25

Tutorials 5

Examinations 2






Not applicable

4.2 competences-related Not applicable

5. Facilities and equipment (where relevant) 5.1. for the course

Classroom equipped with video projector and projection screen, computer and Internet connection

5.2. for the seminary/laboratory Classroom equipped with video projector and projection screen, computer and Internet connection


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Definition of concepts, processes and methods used in insurance as well as economic factors, social and legislative influences insurance

and reinsurance

Application of the concepts, processes and methods used in insurance and reinsurance for calculating insurance premiums, sums insured, and insurance claims for property insurance, personal insurance, foreign insurance and reinsurance operations

Explanation and interpretation of specific financial indicators used by insurance and reinsurance companies

Developing an analysis of financial position and performance of insurance and reinsurance companies

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Solving in real time under , under a qualified assistance,, a problem related to the provision of insurance claims in an insurance contract,

subject to rules of professional ethics

Create a reinsurance contract, responsibly assuming specific tasks of the role in a specialized team

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals Defining the concepts, processes and methods used in insurance and reinsurance for calculating

insurance premiums, sums insured, and insurance claims for goods insurance, insurance of persons, foreign insurance and reinsurance operations as well as developing an analysis of

financial position and performance of an insurance and reinsurance company

109

7.2 Course objectives Clarifying the concept of insurance;

Analyzing of the character of the insurance market and presentation of insurance market

dynamics;

Presentation of insurances classification;

The ability to define the scope of the goods insurance;

Ability to highlight the risks that are covered by insurance of persons;

Ability to understand the main features of third party liability insurance;

Ability to understand the peculiarities of maritime insurance of goods during shipping as well as

insurance of ships and river vessels;

Training the competence to analyze reinsurance contract;

Understanding and application of theoretical and practical principles of insurance;

Accountability future economists to the correct application of a procedure for concluding and

carrying out contracts of insurance;

Understanding the specific factors that influence the management and performance in insurance as

well as insurance and reinsurance companies.

8. Content

8.1 Course Teaching methods Observations I. The importance of protecting human person and his property against natural disasters and accidents. The

concept of insurance

1.1. Natural phenomena and accidents - permanent danger to human life and man’s goods

1.2. Types of peoples and goods protection against

natural phenomena and accidents 1.3. Types of insurance funds

1.4. The concept of insurance

1.4.1. Legal issues 1.4.2. Economic issues

1.4.3. Other economic and financial approaches of the

insurance

Modern techniques such as active listening, observing, asking questions, summarizing, feedback. Presentation of the courses is done using

modern teaching methods: e-learning platform, Power-Point

presentations

2 hours

II Insurance market 2.1. Features of insurance market

2.2. Dynamics and structure of the insurance market

Modern techniques such as active listening, observing, asking questions,

summarizing, feedback. Presentation of the courses is done using

modern teaching methods: e-learning platform, Power-Point presentations

2 hours

III Insurance dynamics and their incidence on the

economy

3.1. Insurance dynamics 3.2. Insurance incidence on the economy




2 hours

IV Technical elements of insurance


summarizing, feedback. Presentation of the courses is done using modern teaching methods: e-learning platform, Power-Point

presentations

2 hours

V Insurance classification



presentations

2 hours

VI Insurance of goods



presentations

2 hours

VII Insurance of persons 7.1. Risks in persons insurance

7.2. General and special conditions of persons insurance practiced in Romania




2 hours

VIII Third party liability insurance

8.1. Main features and importance of third party liability insurance

8.2. Third party liability insurance for damages due to

motorvehicles 8.3. Other third party liability insurance



presentations

2 hours

IX Foreign insurance

9.1. Maritime insurance

9.1.1 Concept of damage 9.1.2. Insurance of goods during transportation

9.1.3. Insurance of maritime ships and river vessels 9.1.4. Insurance of protection and indemnity




2 hours

X Reinsurance necessity and forms of application

10.1. Importance of financial stability and means of

achieve 10.2. Reinsurance contract




2 hours

110

XI Effects and risks of reinsurance 11.1. Financial and foreign currency effects of

reinsurance

11.2. Foreign currency risks of reinsurance



presentations

2 hours

XII Management in insurance

12.1. Influence of insured risks and other specific

factors on management 12.2. Influence of global risks on management




2 hours

XIII Incomes, expenses, financial equilibrium, solvency

and financial results of insurance companies

13.1 Structure and importance of income and expenses of an insurance company – basic condition of financial

equilibrium

13.2.Determination of income and expenses of an insurance company – basic condition of financial

equilibrium

13.3 Solvency of insurance companies 13.4.Financial results and funds of insurance

companies




2 hours

XIV Efficiency of insurance companies

14.1 Concept of efficiency in the field of insurance

activity

14.2. Criteria and indicators regarding appreciation of insurance activity efficiency

14.3. Possibilities of increase in insurance companies

activity efficiency



presentations

2 hours

Bibliography

1. Radu Bercean – Asigurări şi reasigurări, Limes Publishing House, Cluj-Napoca, 2007

2. Izabella Gilda Grama – Asigurări şi reasigurări, România de Mâine Foundation Publishing House, Bucharest,, 2011 3. Izabella Gilda Grama – Asigurări şi reasigurări, Europolis Publishing House, Constanta, 2003

4. Izabella Gilda Grama, Laura Iacob – Asigurări şi reasigurări, Seminar notebook, Europolis Publishing House, Constanta, 2002

5. Titel Negru – Asigurările şi reasigurările în economie, C.H. Beck, Publishing House, Bucharest, 2008 6. Titel Negru – Asigurări. Teorie şi metodologie, C.H. Beck, Publishing House, Bucharest, 2008

7. Titel Negru – Practica asigurărilor comerciale, Woltess Kluwer, Publishing House, Bucharest, Bucureşti, 2010

8.2 Seminary/laboratory Teaching methods Observations 1. Necessity, forms and importance of insurance for

national economy. Insurance contract Traditional and modern methods: explanation, exercise, conversation, dialogue, pair work, reading, translation, case study,


4 hours

2. Determining premium rates for goods insurance Traditional and modern methods: explanation, exercise, conversation, dialogue, pair work, reading, translation, case study,


4 hours

3. Determining compensation insurance to goods

insurance and third party liability insurance

Traditional and modern methods: explanation, exercise,

conversation, dialogue, pair work, reading, translation, case study, stimulation, cooperation, problem solving, brain storming, etc.

4 hours

4. Insurance premium rates for persons insurance Traditional and modern methods: explanation, exercise,

conversation, dialogue, pair work, reading, translation, case study, stimulation, cooperation, problem solving, brain storming, etc.

4 hours

5. Reinsurance operations Traditional and modern methods: explanation, exercise,



4 hours

6. Need for financial stability and ways of achieving of

this




4 hours

7. Budgeting income and expenses of the insurance

company. Determination and analysis of its financial

indicators




4 hours

Bibliography

1. Izabella Gilda Grama, Laura Iacob – Asigurări şi reasigurări, Seminar notebook, Europolis Publishing House, Constanta, 2002

2. ***, Law 136 of 29 December 1995 on insurance and reinsurance in Romania, published in Official Monitor no.303 from 30 December 1995 3. ***, Law 32 of 3 April 2000 on insurance companies and insurance supervision, published in Official Monitor no.148 from 10 April 2000


fields significant for the program ‘’Insurance’’ course contents was designed to meet the needs of the labour market, respectively to meet the expectations of potential

employers – insurance and reinsurance companies - providing students with the knowledge necessary to carry insurance and

reinsurance.

111

10. Assessment Type of activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from final

grade

10.4 Course

Ongoing of insurance and

reinsurance operation Final exam - multiple choice questions and

oral examination

80%

10.5 Seminary/laboratory Determination of premium rates

and damages to goods, third party liability and personal

insurance. Reinsurance

operations

Continuous assessment - multiple choice

questions

20%


Assimilation and understanding of concepts, processes and methods used in insurance and reinsurance for calculating insurance premiums,

insured sums, and insurance claims for goods insurance, personal insurance, foreign insurance and reinsurance operations

112



IIIrd Year of study

Curriculum

Sheets disciplines

114

SPIRU HARET UNIVERSITY

FACULTY: ACCOUNTING AND FINANCIAL MANAGEMENT CONSTANTA

Fundamental Field: Economics

Field of Bachelor studies: ACCOUNTING

Study Program: Accounting and Management Information Systems CURRICULA

Study Period (no. of credits): 3 years (180

credits) 3 RD YEAR

Form of Education: FULL TIME applied beginning with university year 2014 - 2015

Crt.

No NAME OF DISCIPLINE*

DISCIPLINE

CODE


Hours per week Hours per week

Total Courses Seminar Specialized

Practice

(E,OE,PA)

C S Pw/

L

Total

hours C S

Lp/

L

Total

hours Sem. 5 Sem. 6 Sem. 5 Sem. 6


1 Financial Control and Audit 2

Financial Audit MFC3601 2 2 48 24 24 E6 4


Management Information Systems MFC3502 2 2 56 28 28 PA5 5

Information Systems to Assist the

Decision MFC3603 2 2 48 24 24 PA6 4

Auditing of Information Systems MFC3604 2 1 36 24 12 PA6 4

3 Accounting 4

Management Accounting MFC3505 2 2 56 28 28 E5 4


Economic and Financial Analysis 1 MFC3506 2 2 56 28 28 E5 4

Economic and Financial Analysis 2 MFC3607 2 2 48 24 24 E6 4

Econometrics and economic forecasting MFC3508 2 1 42 28 14 E5 3

Economic efficiency MFC3509 2 2 56 28 28 E5 4

5 Enterprise Economics and

Management

Business valuation MFC3610 2 1 36 24 12 E6 4

6 Finances 3

Money and Credits MFC3511 2 1 42 28 14 E5 4

Capital Markets MFC3612 2 1 36 24 12 E6 3

7 Practice and research 2

Accounting and Computers Science

Projects MFC3513 2 28 28 OE5 2

Preparation of the bachelor's degree

paper MFC3614 60 60 OE6 3

8 B. OPTIONAL DISCIPLINES*

Module I: Public Accounting

Module II: Accounting of Insurance Companies

MFC3515a /

MFC3515b 2 1 42 28 14 PA5 4

Module I: International Accounting

Module II: Accounting of Credit Institutions

MFC3616a /

MFC3616b 2 1 36 24 12 E6 4

C. FACULTATIVE DISCIPLINES

Business Communication in Foreign

Languages (English or French) 1

MFC3521a /

MFC3521b (1) (1) (28) (14) (14) (PA5) (3)

Business Communication in Foreign

Languages (English or French) 2

MFC3622a /

MFC3622b (1) (1) (28) (12) (12) (PA6) (3)

115

TOTAL HOURS/WEEK (A+B) 14 9 4 27 14 8 2 24 726 364 302 60

Total Credits 30 30

Total evaluations per semester (E, OE, PA) 5 E5 + 1 OE5+2PA6 5 E6 + 1 OE6+2PA6

Bachelor's degree exam 10


* In semesters 5 and 6 the module chosen in semester 4 is continued.

116

MANAGEMENT INFORMATION SYSTEM

1. Information about the program 1.1. Higher education institution “Spiru Haret” University Bucharest

1.2. Faculty Accounting and Financial Management Constanta

1.3. Department Management, Accounting and Finance Constanta




2. Information concerning the course subject 2.1. Name of Subject Management Information Systems



2.4. Year of study 3 2.5. Semester I 2.6. Evaluation type Exam 2.7.Discipline status CD/SD1

3. Estimated Time (hours per semester) of teaching/learning activities 3.1 Number of hours per week 4 3.2. of which course hours: 2 3.3 of wich seminar/lab hours: 2

3.4 Number of hours in the curriculum 56 3.5. of which course hours: 28 3.6. of wich seminar/lab hours: 28



Additional study in library, on specialized electronic platforms and fieldwork 6

Preparation of seminars/laboratories, home assignments, papers, portfolios and essays 10

Tutoring 1

Examinations 2





4. Prerequisites (where relevant) 4.1 curriculum-related Management Information Systems (Languages and DBMS)

4.2 competence-related The ability to use database management systems.

5. Facilities and equipment (where relevant) 5.1. for the course Lectures will be held in classes with video projector.

5.2. for the seminar/laboratory Seminars will be held in informatics labs.


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Use of database management systems and specific programs and awareness of the link between them and management information

systems;

Defining concepts and principles for designing management information systems;

Identification and preparation of required information for the financial and accounting reports and/or tax reports using a management information system

Explaining concepts, theories and basic methods for preparing information for the financial and accounting reporting and / or tax reporting using a management information system;

Application of concepts, theories, principles and basic methods for preparing information for the financial and accounting reporting and / or tax reporting using a management information system;

Identifying, defining and explaining the methods, techniques and tools for collecting, analyzing and interpreting data relating to

economic and financial issues, data that are inputs, respectively outputs of an information system;

Evaluation of processes and tools for processing required information in the light of designing a management information system which

would prepare financial and accounting reports and / or tax reports;

Preparation and presentation of financial and accounting reports and / or tax reports using a management information system.

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Identifying roles and responsibilities in a multidisciplinary team that deals with the design of management information systems and implementation of relationship techniques and effective working within the team;

Identifying training opportunities and efficient use of resources, including ICT, for its own development and the development of economic unity.

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goal Familiarization with design methodology for management information systems in order to work within

a specialized team.

7.2 Course objectives Defining and presenting concepts and principles for designing management information systems;

Defining and presenting concepts, theories and basic methods for identifying and preparing information

for the financial and accounting reporting and / or tax reporting using a management information system;

Development and preparation of financial and accounting reports and / or tax reports using a management information system;

Preparing future graduates in order to work in a multidisciplinary team dealing with the design of management information systems.

1 Compulsory discipline / Specialized discipline

117


Chapter I PHILOSOPHY OF INFORMATION SYSTEMS

Traditional and modern methods: expositive method

and that the of interactiv dialogue, demonstration,

analysis, explanation, exercise

6 hours

Chapter II METHODS AND TECHNIQUES FOR ACHIEVING

MANAGEMENT INFORMATION SYSTEMS

Traditional and modern methods: expositive method and that the of interactiv dialogue, demonstration,


8 hours

Chapter III MERISE – METHOD OF DESIGNING MANAGEMENT

INFORMATION SYSTEMS

Traditional and modern methods: expositive method and that the of interactiv dialogue, demonstration,


12 hours

Chapter IV UML – Unified Modeling Language

Traditional and modern methods: expositive method

and that the of interactiv dialogue, demonstration, analysis, explanation, exercise

2 hours

Bibliography

1. Pacuraru, R., Sisteme informatice financiar-bancare. Curs în tehnologia ID-IFR, Fundaţia România de Mâine Publishing House, Bucharest, 2012 2. Andronie, M., Analiza si proiectarea sistemelor informatice, Fundaţia România de Mâine Publishing House, Bucharest, 2007

3. Cretan A., Proiectarea sistemelor informatice financiar-bancare şi de gestiune, ProUniversitaria Publishing House, Bucharest, 2010

4. Şoavă G., Mehedinţu A., Sisteme Informatice aplicate în economie, Universitaria Publishing House, Craiova, 2011 5. Mareş, M.D., Mihai, G., Mareş, V., Sisteme informatice financiar-bancare, Fundaţia România de Mâine Publishing House, Bucharest, 2005

6. Zaharie D. and collaborators, Proiectarea sistemelor informatice de gestiune, Economica Publishing House, Bucharest, 2002


1. Review - ACCESS DBMS. Analysis, dialogue, explanation, exercise,

case study, problem solving, brain storming

2 hours

2. Information systems versus informational systems. Analysis, dialogue, explanation, exercise 2 hours

3. MERISE Method - introductory notions. Analysis, dialogue, explanation, exercise 2 hours

4. The life cycle of an information system - preliminary study, detailed study. Analysis, dialogue, explanation, exercise,

case study

2 hours

5. Achieving dictionary of attributes. Analysis, dialogue, explanation, exercise, case study, problem solving, brain storming

2 hours

6. Establishing functional dependencies and achieving functional dependencies

diagram.

Analysis, dialogue, explanation, exercise,


2 hours

7. Transition from functional dependencies diagram to entity-association model. Analysis, dialogue, explanation, exercise, case study, problem solving, brain storming

2 hours

8. Designing the conceptual model of data (CMD). Analysis, dialogue, explanation, exercise,


2 hours

9. CMD. Analysis, dialogue, explanation, exercise, case study, problem solving, brain storming

2 hours

10. Conceptual model of processing (CMP). Analysis, dialogue, explanation, exercise,


2 hours

11. Transition from the conceptual model of data (CMD) to the logical model of data (LMD).

Analysis, dialogue, explanation, exercise, case study, problem solving, brain storming

2 hours

12. Designing the logical model of data (LMD). Analysis, dialogue, explanation, exercise,


2 hours

13. Designing the logical model of data (LMD). Analysis, dialogue, explanation, exercise, case study, problem solving, brain storming

2 hours

14. Designing the physical model of data (PMD) Analysis, dialogue, explanation, exercise,


2 hours

Bibliography

1. Pacuraru, R., Sisteme informatice financiar-bancare. Curs în tehnologia ID-IFR, Fundaţia România de Mâine Publishing House, Bucharest, 2012

2. Andronie, M., Analiza si proiectarea sistemelor informatice, Fundaţia România de Mâine Publishing House, Bucharest, 2007 3. Mareş, M.D., Mihai, G., Mareş, V., Sisteme informatice financiar-bancare, Fundaţia România de Mâine Publishing House, Bucharest, 2005

4. Fusaru, D., Zenovic, G. and collaborators, Aplicaţii economice în Visual Basic si Access, Fundaţia România de Mâine Publishing House, Bucharest, 2006

5. Fusaru, D., Zenovic, G., Bâra, A., Informatică de gestiune. Limbaje de programare şi sisteme de gestiune a bazelor de date. Teste grilă, Fundaţia România de Mâine Publishing House, Bucharest , 2005

9. Course’s relevance to the epistemic community, professional associations and representative employers in the fields

significant for the program Discipline is highly practical, preparing students for using management information systems that are currently used in most business organizations.

Also, students are prepared for work in multidisciplinary teams which develop systems of this type.


final grade

10.4 Course

Involvement in lecture with

questions, comments, examples of

analysis.

Final exam - multiple choice questions. 80%

1.5 Seminar/laboratory Involvement in the preparation and

discussion of problems.

Continuous assessment - multiple choice

questions. 20%


Presentation of the place and role of an information system in economic activity.

Determining the objectives of a management information system.

Defining the elements of a management information system.

Defining life cycle and development cycle for an information system.

Analysis of the main methods of information systems design.

MERISE method – models used.

118

MERISE method – conceptual model of data.

MERISE method – logical model of data.

119

INFORMATION SYSTEMS TO ASSIST THE DECISION







2.Information concerning the course subject 2.1.Name of subject Information Systems to Assist the Decision (ISAD)



2.4. Year of study III 2.5 Semester V 2.6. Evaluation type E 2.7. Discipline CD/SD







Tutoring 7

Examinations 2





4. Prerequisites (where relevant) 4.1. curriculum-related Management Information Systems



5.2. for the the laboratory Laboratories will be held in classes with computers equipped with Microsoft Office and access to the

Internet


Pro

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Defining concepts, procedures and methods used for the decision support

Applying concepts, procedures and methods used in building the decision computer-assisted systems

Explain and interpret different types of decision

Develop a complex application that uses all learned concepts

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Promote a positive and responsible attitude towards the scientific field, promote a system of civic, scientific, moral and cultural

values

Participate in partnership relations with other persons

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals Understand the relevance of using computer technologies in the decision support

Theoretical and practical appliance of data warehouses

Giving responsibility to the future economists on the correct appliance of an economic

decision procedure

7.2 Course objectives Determine the decision support tools

Apply conceptual modeling methods of data warehouses

Constant update of decision support procedures

Risk assessment methods of the decision support activity

Ability to operate with pivot tables and assumption tables

Ability to conduct a complete access process of OLAP cubes

Ability to organize a simulation activity by spinner control

Develop scenarios or budget variations


1. Economic decision support Expository and Interactive Dialogue 4 ore

120

1.1. Computer technologies used in decision support

1.2. Types of decisions and the phases of taking these decisions 1.3. The decision-making process

Teaching Method

2. The role of ISAD in a company’s computer systems

2.1. Support systems for decision support

2.2. Decision support systems based on data synthesis and analysis

Ibidem 4 ore

3. DATA WAREHOUSES

3.1. From archives to data warehouses

3.2. Content and characteristics 3.3. Data warehouses life cycle

3.4. Conceptual modeling of data warehouses

3.5. Using data warehouses

Ibidem 4 ore

4. OLAP ON-LINE ANALYTICAL PROCESSING

4.1. Definition, characteristics

4.2. Dimensional modeling – OLAP cubes

4.3. Multidimensional databases 4.4. OLAP operations on the hypercube

4.5. OLAP areas of application

Ibidem 6 ore

5. DATA MINING TECHNOLOGIES

5.1. Searching the hidden information

5.2. The basis of data mining

5.3. An opportunities oriented data mining 5.4. Verify hypothesis and search knowledge

5.5. Methods and actions

5.6. Data mining stages 5.7. Case-based reasoning

5.8. Groups analysis (clustering)

Ibidem 6 ore

Bibliography

1. Grigore M, Sisteme Informatice de asistare a deciziei pentru economişti, ExPonto Publishing House, Constanţa, 2008

2. Gherasim Zenovic, Fusaru Doina, Andronie Maria, Sisteme informatice pentru asistarea deciziei economice, Fundaţia România de Mâine Publishing House,

Bucharest, 2007


1. Design a table of assumptions Traditional and modern methods: explanation, exercise,

conversation, dialogue, computer work.

4 ore

2. Design a pivot table Ibidem 4 ore

3. Access OLAP cubes managed in a multidimensional database SQL Server 2000

Ibidem 4 ore

4. Goal seek method Ibidem 4 ore

5. Spinner control simulation method Ibidem 4 ore

6. Scenarios or budget variations management Ibidem 2 ore

7. Solver Ibidem 2 ore

Bibliography

1. Grigore M, Sisteme Informatice de asistare a deciziei pentru economişti, ExPonto Publishing House, Constanţa, 2008

2. Gherasim Zenovic, Fusaru Doina, Andronie Maria, Sisteme informatice pentru asistarea deciziei economice, Fundaţia România de Mâine Publishing House,

Bucharest, 2007

9. Course’s relevance to the epistemic community, professional associations, and representative employers in fields

significant for the program The subject content is designed according to other university studies. The analysis of opinions stated by employers on the preferred qualities of the specialists’ team revealed a high level of recognition regarding their professionalism.

This consolidates the fact that the structure and the educational curricula created for this study program are correct, comprehensive and effective

10. Assessment

Activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from final grade

10.4 Course - verify the level of systematization and

usage of the concepts learned

- logical coherence and argumentative force - the knowledge acquired regarding

specialized terminology


Final assessment/ Exam – grid test and oral

exam

80%

10.5 Laboratory - the ability to use the knowledge in

practice

- the ability to work with the learned knowledge



Presentation of the types of decision and the stages of the decision-making process.

Emphasize the decision-making process.

Enumerate the decision assisted systems based on data synthesis and analysis.

The analysis of relevance in using data warehouses.

Determine the relevance of the decision assisted activity with OLAP operations on the hypercube

121

INFORMATION SYSTEMS AUDITING







2.Data about subject 2.1.Name of subject Information Systems Auditing



2.4. Year of study 3 2.5 Semester II 2.6 Evaluation type Assesment

2.7Course status

CD/SD Compulsory

discipline/Specialize

d discipline

3.Total estimated time (hours per semester of didactic activities) 3.1 Number of hours per week 3 of which: 3.2 course 2 3.3 laboratory 1

3.4 Total hours of the curricula 36 of which: 3.5 course 24 3.6 laboratory 12





Tutorials 28

Examinations 2





4. Preconditions (where necessary) 4.1 of curriculum Management Information Systems (Basics) and Internet course, Programming languages and databases;

4.2 of competences Competencies to management and use Windows Operating System

Competencies to use a computer network;


5.2. to develop the seminar/laboratory laboratory with 10 computers minimum


Pro

fess

ion

al

com

pet

ence

s

Ability to define the main concepts of information systems auditing;

Ability to correctly interpret critical situations arising in the security of information systems

The ability to properly use software components for security systems;

The ability to accurately assess the need for institution purchase a software product

Tra

nsv

ersa

l

com

pet

ence

s



Anticipate situations and problem solving solutions;


7. Course objectives (proceeding from the grid of specific acquired competences) 7.1 General objectives of the course Acquiring knowledge of information systems auditing;

Auditing Information Systems methodology understanding;

Capacity analysis development, comparison and description of economic phenomena from the

perspective of information systems auditing;

Correct evaluation of threats and vulnerabilities of a computer system;

Skills on the use of security software in a computer network.

7.2 Specific objectives Providing students with knowledge of information systems security

Providing students with knowledge of management of information systems;

Providing students with knowledge about threats and vulnerabilities to computer systems;

Providing students with knowledge on auditing applications;

Providing students with knowledge on the use of antivirus software, firewalls, encryption /

decryption;

Proper use of commands for creating backups.

122


Chapter 1

Introduction

Information System audit concept. Definition, objectives, necessity. Information

System audit/ economic audit, Information System audit/ internal audit. Considerations on auditing Information Systems



explanation.

4 hours

Chapter 2

Information system security Security concept. Need for IT security Vulnerabilities and threats associated to information systems.

Improving IT security.

Approaches to improving security. Information systems auditing standards.

4 hours

Chapter 3

Information system security management

Need for IT security management and responsibilities in the field. The content of

security management process Security Policy Information classification by its

importance Information system security control Risks and accidents Quantitative risk evaluation model Methods of risk

minimization Detailed control objectives.

6 hours

Chapter 4

Vulnerability and information systems protection

Information systems vulnerability and protection.

Levels of vulnerability in the system.

Access control. Security through firewalls.

Viruses and other threats. Encryption.

Authentication.

Intrusion detection. Physical security controls.

Backup and unforeseen events..

6 hours

Chapter 5

Application audit General control and application control

Audit objectives

Inputs, processing and outputs control

Identification and evaluation of evidence

Application audit techniques

4 hours

Bibliography

1. Brândas, C., Auditul sistemelor informationale de gestiune, Universitatea de Vest Publishing House, Timisoara, 2004

2. Camera Auditorilor Financiari din România, Audit fînanciar 2000. Economica Publishing House, Bucharest, 2000.

3. Eden, A., Stanciu, V., Auditul sistemelor informatice, Dual Tech Publishing House, Bucharest, 2004. 4. Munteanu, A., Auditul sistemelor informaţionale contabile, Polirom, Publishing House, Bucharest, 2001.

5. Popescu, G., Auditul sistemelor informatice, Course on CD

8.2 Laboratory Teaching methods Observations

Firewall basic settings. Traditional and modern methods: explanation, exercise, conversation,

dialogue, pair work.

3 hours

Antivirus software. Comparative Analysis 3 hours

Authentication and encryption systems. Hardware protection systems 3 hours

Documenting, collecting evidence and drawing conclusions for the report of audit 3 hours

Bibliography

1. Brândas, C., Auditul sistemelor informationale de gestiune, Universitatea de Vest Publishing House, Timisoara, 2004 2. Camera Auditorilor Financiari din România, Audit fînanciar 2000. Economica Publishing House, Bucharest, 2000.

3. Eden, A., Stanciu, V., Auditul sistemelor informatice, Dual Tech Publishing House, Bucharest, 2004.

4. Munteanu, A., Auditul sistemelor informaţionale contabile, Polirom, Publishing House, Bucharest, 2001. 5. Popescu, G., Auditul sistemelor informatice, Course on CD

9. Corroboration of the course content with the expectations of the epistemic community representatives, professional

associations and employers representative for the programme Discipline "Information Systems Auditing" provides knowledge about information systems security, information systems management, threats and vulnerabilities to information systems, auditing applications, which are elements that satisfy potential employers needs regarding management of accounting information system.

10. Evaluation Type of activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from final

grade

10.4 Course Theoretical knowledge about the information

systems security, information systems

management, threats and vulnerabilities to information systems, auditing applications

Final exam – grid test and oral

examination

80%

10.5 Seminar/laboratory Correct evaluation of threats and vulnerabilities of

a information system



Develop minimum requirements for information system security

123

MANAGEMENT ACCOUNTING


1.1.Higher education institution Spiru Haret University Bucharest







Management accounting



2.4 Year of study II

I

2.5 Semester 1 2.6 Evaluation type E5

2.7 Discipline CD/SD Compulsory Discipline/

Specialised Discipline







Tutoring 2 2

Examinations 2





4. Prerequisites (where relevant) 4.1 curriculum-related Knowledge of Accounting (basics); Accounting (Procedures);



5.2. for the seminars Seminars will be held in classic seminar rooms, especially those who have mobile equipment so that dynamic and

teamwork are allowed.


Pro

fess

ion

al

com

pet

ence

s

o improvement of knowledge, concepts and essential methods on the conceptual description of management accounting in our country,

necessary for calculation and cost accounting;

acquisition of knowledge on regulatory and legislative management accounting and on the informational system of costs;

acquisition of skills required for registration in accounting of the informational flows of costs according to variants of the legislation in

force (specific accounts, development of accounts in financial accounting, use of the technical and operational system);

identification and description of procedures of separating costs, knowledge of cost calculation procedures, training and development of

skills to use in financial accounting procedures for management accounting needs;

mastering the record flow in management accounting based on specific accounts (class 9).

Tra

nsv

ersa

l

com

pete

nce

s

application of methods, techniques and procedures for cost calculation, of skills for the use of development and procedures in financial

accounting for management accounting needs;

acquisition of individual capacity to support and assume responsibilities in a team of economists in applying the most efficient methods of

cost calculation leading to avoidance of negative phenomena, such as: the unduly increasing expenses;

carrying out of a practical project for determination of costs in management accounting by an economic entity regardless of the profile and

of a monograph that includes accounting, management accounting records of the appropriate economic operations, at the same time with

those in financial accounting, thus highlighting the efficient use of resources and learning techniques made available to the student

through this course.

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals Theoretical and practical accounting fundamentals, combined with legislative requirements on management accounting and

cost informational system provides students with solutions for determining and reflecting in management accounting of the

appropriate economic operations, in parallel with those in financial accounting. It is essential to debate the key issues of

conceptual description of management accounting in our country, the necessary for calculation and costs accounting, because many questions arise about the vast legislation and the changes done according to EU requirements. This deals with theoretical

and methodological issues concerning general concepts of management accounting in order to apply the most effective methods of cost calculation, of the methods and principles of management accounting, but also with the future economists’

accountability towards the correct application of data analysis procedures related to this activity in Romania. A key objective of

124

the course is to lead students to define and describe the main economic - financial indicators used in management accounting

for the effective analysis and interpretation of economic phenomena and processes relevant in terms of management accounting.

7.2 Course objectives familiarization of the future specialist with the representative concepts in management accounting, at economic entities

level, a field subjected to legislative changes, highlighting, cost calculation on the one hand, and the recording in accounting of the informational flows on costs according to the alternatives provided by existing law concerning financial

accounting records;

ensuring the fund of knowledge necessary to the understanding and use by the students of the basic concepts of management accounting, developing the understanding of phenomena, processes and applications in this field of

accounting;

presentation of the basic concepts and processes related to the management accounting system, its features and functions; understanding of concepts: cost locations, cost centres, profit, responsibility, carrying costs in management accounting and

the informational system of costs; acquiring the skill to establish the factors influencing the actual organization of management accounting;

provide students with mandatory knowledge on principles of organization of management accounting, cost calculation according to specific procedures, acquiring of skills to use the development and of financial accounting procedures to

management accounting needs.

8. Content 8. 1 Course Teaching methods Observations

Chapter 1. CONCEPTUAL FRAMEWORK OF

MANAGEMENT ACCOUNTING

Interacting with students is usually followed by viewing teaching coated

examples analyzed through discussions and individual

assignments

The course materials are made available to students at the

beginning of activities. For knowledge consolidation it is

advised to study the materials

before the lecture

1.1. What is actually management accounting?

1.2. Characteristics of management accounting

1.3. Basic definitions in management accounting: cost bearers, cost

places, cost centres

1.4. The connection between management accounting, financial accounting and other disciplines

Chapter 2. NOTION, CONTENT AND TYPOLOGY OF COSTS Lecture, brainstorming and adaptation

to reality through role play in

competition

Ibidem.

2.1. Classification of available resources of economic entities for the

needs of cost calculation

2.2. Notions of „cost” and „expense”

2.3. Clasification of the expenses with make up production cost

Chapter 3. ORGANISATION OF MANAGEMENT ACCOUNTING

AND COST CALCULATION

Course presentation using audio-

visual, interactive and participatory

methods of training students for conceptualisation and visualization of

the concepts taught

Ibidem.

3.1. Premises of the organization of management accounting and cost calculation, classification of calculations in relation to the production

costs

3.2. Principles of the organisation of management accounting

3.3. Different forms of organisation of cost calculation

Chapter 4. ORGANISATION OF MANAGEMENT ACCOUNTING

AND TOTAL TYPE COST CALCULATION

Interacting with students is usually

followed by viewing teaching coated

examples analyzed through discussions and individual

assignments

Ibidem.

4.1. Managements accounts, economic content and accounting functions

4.2. Organisation of management accounting and cost calcualtion

4.3. Classic methods of management accounting – general characteristics

4.3.1. Global method of management accounting and cost calculation

4.3.1.1. General considerations of the global method

4.3.1.2. Applications on cost calculations using the global method

4.3.2. Method of management accounting and cost calculation on

manufacturing phases

4.3.2.1. General considerations of the phases method

4.3.2.2. The alternative „without demi-manufactured” of the method

of „manufacturing phases”

4.3.2.3. The alternative „with demi-manufactured” of the method of cost calcualtion with manufacturing phases

4.3.3. Method of management accounting and cost calculation using

manufacturing orders

4.3.3.1. General considerations of the manufacturing orders

125

metthod

4.3.3.2. Practical application on cost calculation using the

manufacturing orders method

Chapter 5. METHODS OF MANAGEMENT ACCOUNTING AND

PARTIAL TYPE COST CALCULATION

Lecture, brainstorming and adaptation

to reality through role play in

competition

Ibidem.

5.1. Method of variable costs (direct-costing)

5.1.1. General characteristics of the method of cost calculation based

on patial cost

5.1.2. Stages of calculation of the product cost when using the direct-

costing method

5.1.3. Specific indicators of the variabale costs or direct-costing

method

5.1.4. Organisation of accounting and production costs in direct-

costing method– practical application

5.1.5. The alternative of determining the unit cost per product by

allocating fixed costs on products

Bibliography

1. Bouquin H., Contabilitate de gestiune, Traducerea si studiu introductiv, Neculai Tabara, Publisher Tipografia MOLDOVA, Iasi, 2004, p. 361. 2. Diaconu, P., Contabilitate managerială, planuri de afaceri, Publisher Economica, Bucharest, 2006.

3. Dumitrana M., Caraiani, C., Contabilitate de gestiune si Control de gestiune, Publisher Universitara, Bucharest, 2008.

4. Dumitrana M., Contabilitate de gestiune, Publisher Universitara, Bucharest,, 2010. 5. Radu, M., Contabilitate de gestiune, Publisher Bibliothea, Bucharest, 2010.



1. Objectives, functions and role of management accounting and cost calculation.

Traditional and modern methods: explanation, exercise, conversation, dialogue, pair work,

reading, translation, case study, stimulation, cooperation, problem solving, brain storming,

etc.

It is recommended that students read in advanced the lecture

materials so that they can interact during seminars

2. Procedures of delimitating expenditures in variable and fixed Ibidem

Ibidem

3. Procedures of calculation of cost on product unit: simple devision

procedure; equivalence figures procedure; outstanding value

procedure, equivalence ratios procedure

Ibidem

Ibidem

4. Methodological stages in management accounting and cost calcualtion

Ibidem

Ibidem

5. Recording flows in management accounting based on specific

accounts of 9th class of accounts

Ibidem

Ibidem

Bibliography

1. Bouquin H., Contabilitate de gestiune, Traducerea si studiu introductiv, Neculai Tabara, Publisher Tipografia MOLDOVA, Iasi, 2004, p. 361.

2. Diaconu, P., Contabilitate managerială, planuri de afaceri, Publisher Economica, Bucharest, 2006. 3. Dumitrana M., Caraiani, C., Contabilitate de gestiune si Control de gestiune, Publisher Universitara, Bucharest,, 2008.

4. Dumitrana M., Contabilitate de gestiune, Publisher Universitara, Bucharest,, 2010.

5. Radu, M., Contabilitate de gestiune, Publisher Bibliothea, Bucharest, 2010. 6. Order no. 3055 of 29.10.2009 for approval of accounting regulations with European Directives, MO no. 766/10.11.2009.


significant for the program The study of the subject Management accounting offers the graduates of the Bachelor degree programme the competence to occupy economic positions, even of

leadership associated to financial management, as well as the necessary knowledge for their professional development at a later stage by developing partnership

relationships with institutions and professional organizations like CECCAR, CAFR and others with similar responsibilities in professional development.

10. Assessment Activity

10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage from final grade

10.4 Course

Acquisition of the mentioned specific competences Final exam - multiple choice questions and oral examination

80%

10.5. Seminar/lab

Practical applications on unit cost calculation procedures Practical applications on procedures of expenditure

delimitation in variable and fixed



Knowledge and understanding of the course content at essential ideas level Solving practical applications according to the topics

Solving at least 10 grids out of 20 during the written exam on Blackboard

126

ECONOMIC AND FINANCIAL ANALYSIS I

1. Informations about program 1.1. Higher education institution Spiru Haret University Bucharest


1.3.Department Management,Accounting and Finance Constanţa

1.4.Field of study Accounting


1.6.Study programme/Qualification Accounting and Management Information Systems


2.1.Name of the subject Economic and financial analysis I

2.2. Titular of the course activities

2.3.Titular of seminar activities

2.4. Year of study III 2.5Semester I 2.6 Evaluation type E5

2.7Subject status CS

3. Total estimated time (hours per semester of didactic activities)

3.1 Number of hours /week 4 Of which: 3.2 course 2 3.3 seminar/laboratory 2

3.4 Total hours of the curricula 56 Of which: 3.5 course 28 3.6 seminar/laboratory 28


Study on manual, course support , bibliography and notes 28


Preparation of seminars / laboratories, themes, papers, portfolios and essays 2

Tutorials 2

Examinations 1

Other activities ……… 1

3.7 Total hours for individual study 40




4.1 of curriculum Microeconomics and Macroeconomics, Accounting bases, Economic Statistics

4.2 of competences knowledge of general concepts of economics


5.1. to develop the course Existence of complex equipment: projector

5.2. to develop the

seminary/laboratory Existence complex equipment: projector

6. Specific acquired skills

Pro

fess

ion

al

skil

ls

o Define and explain concepts (economic and financial analysis, qualitative analysis, quantitative analysis, microeconomic analysis,

macroeconomic analysis, static analysis, dynamic analysis method chain substitutions, indicators of value, compared dynamic static report, turnover, number of Basic business activity, production manufactured goods, value added, production year, degree of vertical

integration, human factor contributing to the formation of value added contribution of fixed assets, total turnover, net turnover,

minimum turnover, number average business unit, turnover marginal, Gini - Struck coefficient of concentration, Herfindhal index, utilization of production capacity, degree of satisfaction of demand, the degree of recovery of production, market share, physical

output, production quality index of physical volume of production, the average coefficient of selection, coefficient of nomenclature,

stock quality, medium quality factor, labor resources, providing quantitative indicators on labor resources, indicators quantifying the

qualification of the labor force, movement indicators and employment fluctuations, actual fluctuation, fluctuation potential, calendar

time fund, fund maximum time available for actual fund used for fund unused labor productivity, annual productivity, productivity

daily, hourly productivity, marginal productivity coefficient elasticity, profit per employee, fixed capital, fixed mijoacelor absolute change, relative change of fixed coefficient, input output coefficient, coefficient global movement of fixed assets categories,

coefficient fixed structure, output achieved by means mechanized, production made with specific gravity of mechanized means of total

production, the share of the workers busy with work to mechanized workers, total number replaced with modern equipment, the coefficient of renewal, the share of total modernized machinery equipment, wear coefficient fixed capital coefficient of economic

efficiency upgrades, staff relative economy, return capital stock, etc..) to identify economic phenomena and grasp the

interdependencies between them. o Definition and implementation of quantitative and qualitative methods used in the analysis so that students go through all stages of

economic and financial diagnosis at an economic level, regardless of size and sector of activity;

o Familiarity and use of terms specific to economic analysis in studies economic-statistical complex o Develop a comprehensive analysis on an economic indicator or set of indicators, the students will work with the concepts, methods

and tools own discipline

Tra

nsv

ersa

l sk

ills

Identify roles and responsibilities in a team plurispecialized (role play in a bank) and application networking techniques work so that

students develop a project work or work in a warm and efficient environment.

Identify training opportunities and exploit their resources efficiently within the faculty, so students need to be aware of ongoing

development and implementation of a lifelong professional and personal development plan

127

7. Subject objectives (proceeding from the grid of specific acquired skills) 7.1 General objectives of the subject 1.presentation of theoretical and methodological framework for skills development by economics

students, to achieve financial and economic analysis at company level;

2.approach of theoretical and methodological issues on the subject of economic analysis, financial analysis role in a company's management, stages of economic analysis, the methods used in

financial analysis, information sources used in economic and financial analysis and requirements

you need to perform data used in the analysis of economic - financial.

7.2 Specific objectives 1. acquiring of theoretical and practical knowledge in realization turnover analysis, 2. acquiring of theoretical and practical knowledge on achieving added value analysis,

3. acquiring of theoretical and practical knowledge on achieving physical production analysis,

4. acquiring of theoretical and practical knowledge on achieving of human and material analysis

8. Content

8.1 Courses Teaching methods Observaţions C1. Theoretical and methodological foundations of economic and financial

analysis 1.1.Necessity of analysis as a method of knowledge. Types of economic analysis

1.2. Role and tasks of economic analysis - financial 1.3.Stages of business process analysis

1.4.Methods and techniques used in economic and financial analysis

1.4.1.Method of comparing the economic performance 1.4.2.Method of decomposition or division the economic results

1.4.3.Group

1.5.Methods of quantitative analysis 1.5.1.Method of chain substitutions

1.5.2. Balance method

1.5.3. Statistical and mathematical methods 1.6.Sources of informations used in economic and financial analysis

1.7.Organization and stages of economic and financial analysis

method of presentation and interactive dialogue

8 hours

C2. Diagnostic analysis of the production and trading activity of a company 2.1.Analyze of general situation of the production and trading activity using

indicators based on value

2.1.1. Dynamics analyze based on the value indices 2.1.2.Analyze ratio between static and dynamic of value indicators

2.2. Diagnostic analyze of added value

2.2.1.Analyze of added value based on balance method 2.2.2.Analyze of added value based on factorial method

2.2.3.Implications of value added on the main economic and financial

indicators 2.3. Diagnosis analyze of turnover

2.3.1. Dynamics and structure analyze of turnover

2.3.2. Factorial analyze in turnover 2.3.3.Implications of turnover on the main economic and financial indicators

method of presentation and interactive dialogue

5 hours

C3. Analysis of physical production and its quality 3.1.Analysis of general situation of the development of physical production

3.2. Analysis program to achieve the total and varieties production 3.3. Analysis of the overall production structure and types

3.4. Operative analysis of manufacturing program work 3.5.Analysis of production quality

3.5.1. Analysis of product quality graded differential

3.5.2.Analysis undifferentiated product quality on graded economic

3.6.Effects of production and its quality changes on the main economic and

financial indicators

3.6.1.Effects of production change on the main economic and financial indicators

3.6.2.Effects production quality change on the main indicators

method of presentation and


5 hours

C4. Analysis of resource management work 4.1.Analysis of ensure the workforce 4.1.1 Analysis of quantitative labor insurance

4.1.2. Analyze labour movement and fluctuation

4. 2. Labour utilization analysis 4.2.1.Analysis of use of working time of employees

4.2.2.Analysis of human resource efficiency

4.2.3.Analysis of ways to increase productivity



5 hours

C5. Analysis of fixed asset management 5.1. Definition and classification of fixed capital

5.2. Analysis of the general situation of fixed capital 5.2 .1. Analysis of the dynamics of fixed capital

5.2.2. Analysis of fixed capital structure

5.2.3. Analysis of the functional status of fixed capital and renewal 5.3.Analysis of use of technical potential

5.3.1.Analysis of use of working time of industrial equipment

5.3.2.Analysis of performance industrial equipment 5.3.3.Static and dynamic diagnostic of efficiency of fixed capital on the main

synthetic indicators

5.4.Coverage of use of working time and efficiency in economic and financial performance



5 hours

128

Bibliography

1. Abd Elghany Alina – „ Economic and financial analysis”, Europolis Publishing,Constanţa, 2008

2. Balu Mariana – „ Economic and financial analysis. Theory and applications” , Fundatia Romania de Maine Publishing, Bucuresti, 2007

3. Moroşan Iosefina – „ Economic and financial analysis”, Fundaţiei România de Mâine Publishing , Bucureşti, 2008

4. Moroşan Iosefina – „ Economic and financial analysis. Problems”, Fundatia Romania de Mâine Publishing, Bucureşti, 2008

5. Ţole Marin, Ruse Elena, Spineanu Luciana - Economic and financial analysis, Universitaria Publishing, Bucureşti, 2012

6. Elefterie Liana, Gherco Alina, Spineanu Luciana -„ Economic and financial analysis”, Fundaţia România de Mâine Publishing, Bucureşti, 2012

8.2 Seminar/laboratory Teaching methods Observations 1. Qualitative and quantitative methods. Method chain substitutions.

Balance method

Exercise. Case study. Problems

solving

6 hours

2. Value added analysis Exercise. Case study. Problems solving

6 hours

3. Analysis of turnover: the total ,structurally and factor analysis. Exercise. Case study. Problems

solving

6 hours

4. Analysis of human resources management. Labor productivity analysis Exercise. Case study. Problems

solving

6 hours

5. Analysis of fixed asset management. Analysis of the structure, quality and

use of technical potential. Efficiency analysis of fixed assets

Exercise. Case study. Problems

solving

4 hours

Bibliography


2. Balu Mariana – „ Economic and financial analysis. Theory and applications” , Fundatia Romania de Maine Publishing, Bucuresti, 2007





9. Corroboration of subject content with the expectations of the epistemic community representatives, professional

associations and employers representative for the programme • Identifying the absolute and relative changes that may occur in the development of economic indicators;

• Establish proper measures to be taken in situations where the development of economic indicator is negative; • Making an analysis of the economic situation based on known indicators and related indicators;

• Analysis and interpretation of economic data set for a decision.

10. Evaluation

Type of activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage

from final grade 10.4 Course Demonstrates understanding

previously taught knowledge

through active participation in future lessons.

Reinforces and improves performance by studying the

knowledge and additional

references. Use correctly the discipline specific language used

correctly.

Final checking – grid test on the Blackboard platform

80%

10.5 Seminar/lab Correct identification of the

methods and causal relationships that can be used in solving

problems.

Demonstrate understanding of knowledge taught by operating with

newly acquired concepts and

methods

Partial checking – on line tests

20%


endorses the knowledge taught and used concepts, methods and tools of economic analysis applications, being able to make decisions based on

the interpretation of the findings of a factorial model.

Date of completion Signature of the seminary titular,

Date of approval of the department

129

ECONOMIC AND FINANCIAL ANALYSIS II SUBJECT DESCRIPTION

2. Data about programme 1.1. Higher education institution “Spiru Haret” University Bucuresti

1.2.Faculty Financial Accounting Management Constanta


1.4. Field of study Management




2.1.Name of subject Economic and financial analysis II



2.4. Year of study 3 2.5 Semester II 2.6 Evaluation type E6 2.7Subject status

CS/CS Compulsory

Subject/Complemen

tary Subject







Tutorials 2

Examinations 1

Other activities ……… 1




4. Precondition (where necessary)

4.1 of curriculum Microeconomics and Macroeconomics, Accounting bases, Economic Statistics

4.2 of competences knowledge of general concepts of economics


5.1. to develop the course Existence of complex equipment: projector

5.2. to develop the seminary/laboratory Existence of complex equipment: projector


Pro

fess

ion

al

skil

ls

Define and explain concepts (costs, expenses, fixed costs, variable costs, direct costs, indirect costs, material costs, labor costs, running costs, operating expenses, financial expenses, extraordinary expenses, expenses total revenues, projected variable costs , projected fixed

costs, operational risk, specific consumption per unit of product, material consumption per unit specific net product weight, specific gravity net weight of metal or other material net weight of the product, material expenses, amortization expenses , wage cost, marginal

cost, profit, result of exploitation, financial results, current result for the year, the extraordinary result, gross profit, net profit, profit

related to the turnover rate of return, return on revenues, return on assets ratio, return on resources consumed, the rate of return on

equity, return on capital advanced commercial rate of return, return on critical point, risk, external risk, political risk (the country),

currency risk, interest rate risk, market risk, internal risk, economic risk (operating) financial risk, financial leverage effect, the risk of

bankruptcy, economic resources, intangible fixed assets, tangible fixed assets, current assets, financial structure ratios of current assets, current assets, inventories, claims, rate structure of current assets, net assets, rotation of current assets, sources covering economic

resources, capital, reserves, liabilities, rates of indebtedness, working capital requirements, length of usage, deposits, financial stability,

financial autonomy rate, rate of inventory financing, cash flow rate of assets, debt ratio, working capital, need working capital, net cash rate financing current assets, inventory coverage, coverage paid and credited inventory stocks plus claims, duration of immobilization of

claims, usability of attracted sources, etc..) to identify economic phenomena and grasp the interdependencies between them.

Definition and implementation of quantitative and qualitative methods used in the analysis so that students go through all stages of economic and financial diagnosis at an economic level, regardless of size and sector of activity;

Familiarity and use discipline specific terms of economic complex studies.

Develop a comprehensive analysis on an economic indicator or set of indicators, the students use the concepts, methods and tools own discipline

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Identify roles and responsibilities in a team plurispecialized (role play in a bank) and application networking techniques work so that students develop a project work or work in a warm and efficient environment.

Identify training opportunities and exploit their resources efficiently within the faculty, so students need to be aware of ongoing development and implementation of a lifelong professional and personal development plan

7. Subject objectives (proceeding from the grid of specific acquired skills) 7.1 General objectives of the subject 1.presentation of theoretical and methodological framework for skills development by economics

students, to achieve financial and economic analysis at company level;

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7.2 Specific objectives 1. approach of theoretical knowledge and practical on realization costs analysis,

2. approach of theoretical knowledge and practical on realization of profit analysis, 3. approach of theoretical and practical knowledge on achieving profitability analysis,

4. approach of theoretical knowledge and practical on implementation of risk analysis

5. approach of theoretical and practical knowledge on achieving financial and economic situation analysis

8. Content

8.1 Course Teaching methods Observations 6. Analysis of production costs

6.1. General considerations on the concept of expense 6.2. Analysis of total revenue expenditure

6.3.Analysis of the necessary to 1,000 lei expenses operating income

6.4.Factorial analysis of costs at 1,000 lei turnover 6.5.Influence of modification costs at 1,000 lei turnover

6.6.Analysis of costs based on their grouping in variable and fixed

6.7.Analysis of variable costs 6.7.1. Dynamics and structure analysis of variable costs

6.7.2.Factorial analysis of variable costs

6.7.3.Analysis of the influence of variable costs at 1,000 lei on the main

economic and financial indicators

6.8.Analysis of fixed costs

6.8.1. Dynamics and structure analysis of fixed costs 6.8.2.Factorial analysis of fixed costs per 1,000 lei turnover

6.9. Estimating the probable level of variable and fixed costs

6.9.1. Estimating the probable level of variable costs 6.9.2. Estimating the probable level of fixed costs

6.10.Analysis of operating or operational risk

6.11.Models the analysis of the main categories of expenditure 6.11.1.Analysis of material costs

6.11.2.Analysis of salary costs

6.11.3.Analysis of interest expense 6.12.Analysis of marginal cost


expositive method and that the of inter-active dialogue, demonstration,

explanation, etc.

12 hours

7. Diagnostic analysis of profit of a company

7.1 Conceptual profit presentation in a market economy 7.2 Diagnostic analysis of profit

7.2.1 Structural analysis of profit

7.2.2 Factor analysis of profit 7.2.3 Factor analysis of profit on turnover

4 hours

8.Diagnostic analysis based on rate of return

8.1 Diagnostic analysis based on rate of return of income

8.2 Diagnostic analysis based on rate of return on assets 8.3 Diagnostic analysis based on consumed resources profitability rate

8.4 Diagnostic analysis based on rate of financial return

8.5 Diagnostic analysis based on advanced capital return rate 8.6 Diagnostic analysis based on commercial profitability rate

8.7.Profitability analysis based on the critical point

2 hours

9. Diagnostic analysis of risk 9.1.Analysis of enterprise risk

9.2.Analysis of operational risk

9.3.Analysis of financial risk 9.4.Analysis of bankruptcy risk

2 hours

10. Analysis of economic resources in a company

10.1. General characterization of economic resources owned by a company

10.2. Analysis of fixed assets

10.3. Analysis of current assets

10.4. Analysis of economic situation in terms of maintaining its integrity 10.5. Analysis of rotation speed of current assets

4 hours

11. Analysis of sources covering economic resources within a company

11.1. Sources covering general economic resources characterization

owned by a company 11.2.Capital analysis

11.3.Provisions analysis

11.4. Floating capital analysis 11.5.Short-term debt analysis

11.6.Bank loans and short term loans analysis

11.7. Correlation analysis between asset and liability items

2 hours

12. Analysis of financial balance in a company

12.1.General notions about the economic – financial equilibrium analysis

12.2.Analysis of floating capital –need of floating capital –net cash 12.3.Analysis of correlation between floating capital and capital assets

12.4.Analysis of claims and liabilities in the financial balance system

12.5.Analysis of solvency and ability to pay 12.6.Analysis of efficient use of economic resources and capital

12.7.Analysis of financial situation by scores method

2 hours

Bibliography 1. Abd Elghany Alina – „ Economic and financial analysis”, Europolis Publishing,Constanţa, 2008 2. Balu Mariana – „ Economic and financial analysis. Theory and applications” , Fundatia Romania de Maine Publishing, Bucuresti, 2007



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8.2 Seminary/laboratory Teaching methods Observations 1.Analysis of a company’s expenses. Effectiveness analysis of total

expenditure to 1000 lei income and rates as efficiency analysis, review

expenditures from 1000 lei turnover on categories (variable and fixed), on elements (labor costs, raw material and material costs, equipment

depreciation costs, expenses financial interest).


explanation, exercise, conversation,

dialogue, pair work, reading, translation, case study, stimulation,

cooperation, problem solving, brain

storming, etc.

12 hours

2.Diagnostic analysis company's profitability. Performance of diagnostic analysis, profit on turnover. Profitability ratio analysis (commercial,

resource consumption, economic and financial).

8 hours

3. Analysis of economic and financial situation of the company.

Analysis of net assets. Analysis of floating capital –need of floating capital –net cash. Claims - liabilities correlation analysis. Liquidity and solvency

analysis. Equilibrium analysis based on rates. Analysis of rotation speed of

current assets

8 hours

Bibliography


2. Balu Mariana – „ Economic and financial analysis. Theory and applications” , Fundatia Romania de Maine Publishing, Bucuresti, 2007 3. Moroşan Iosefina – „ Economic and financial analysis”, Fundaţiei România de Mâine Publishing , Bucureşti, 2008


5. Ţole Marin, Ruse Elena, Spineanu Luciana - Economic and financial analysis, Universitaria Publishing, Bucureşti, 2012 6. Elefterie Liana, Gherco Alina, Spineanu Luciana -„ Economic and financial analysis”, Fundaţia România de Mâine Publishing, Bucureşti,

2012


associations and employers representative for the programme Identifying the absolute and relative changes that may occur in the development of economic indicators;

• Establish proper measures to be taken in situations where the development of economic indicator is negative;

• Making an analysis of the economic situation based on known indicators and related indicators; • Analysis and interpretation of economic data set for a decision.

10. Evaluation

Type of activity 10.1 Criteria of evaluation 10.2 Methods of evaluation 10.3 Percentage

from final grade 10.4 Course

Final checking – grid test on the Blackboard platform

80%

10.5 Seminary/laboratory Partial checking – on line tests 20%


endorses the knowledge taught and used concepts, methods and tools of economic analysis applications, being able to make decisions based on

the interpretation of the findings of a factorial model.

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ECONOMETRICS AND ECONOMIC FORECASTING

1. Data about program








2.1.Name of subject Econometrics and Economic Forecasting



2.4. Year of study III 2.5 Semester V 2.6 Evaluation

type

E 2.7 Discipline CS/FD

Compulsory discipline/ Fundamental discipline

3. Estimated time (hours per semester) of teaching/learning activities

3.1 Number of hours per week 3 3.2 of which course hours:

2 3.3 of which seminar/lab hours: 1

3.4 Total hours in the curriculum 42 3.5 of which course

hours: 28 3.6 of which seminar/lab hours: 14

Distribution of teaching/learning fund hours



Preparation of seminars/labs, home assignments, papers, portfolio, essays 2

Tutoring 3

Examinations 7





4. Prerequisites (where necessary)

4.1 curriculum-related Completing the Statistics discipline

4.2 competence-related Knowledge and ability to apply specific concepts, theories, methods to previous discipline.

5. Facilities and equipment (where necessary

5.1. for the course Lectures will be held in classes with media equipment.

5.2. for the seminars Seminars will be held in classic seminar rooms, with media equipment.

6. Competences acquired during/after course

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Identifying and defining econometric concepts, theories, methods and tools and scientific knowledge of forecasting process

Define, explain and apply the concepts, processes and methods used in econometrics so that students pass through all stages of statistical research in order to develop a complex econometric works.

Learning, knowledge and understanding of the conceptual boundaries on identifying methods underlying the forecasting process.

Explain and interpret the ideas, projects, processes, structures, economic models and indicators of prognosis, and correlations between them.

Description forecasting techniques that can be used to collect and interpret necessary data to solve economic and financial problems.

Explain the methods, techniques and tools for collecting data and for making a correct forecast.

Knowledge of the theoretical foundations of econometrics and forecasting.

Correctly identify and apply the concepts (position indicators, indicators of asymmetry, test of significance, average indicators) and the

methods (module, quartiles, asymmetry coefficient Pearson, Student test significance, decay indices by influences), specific to statistics discipline for students to be able to analyze and correctly interpret information and statistical data obtained from their observation and

processing.

Using basic knowledge for explaining and interpreting the concepts, situations, processes, projects related to operations forecast.

Identify, define and implement the methods, techniques and tools for collecting, analyzing and interpreting the data related to approximate future development of certain activities, industries or economic segments.

Training of skills and abilities to forecast economic and financial events and transactions and the ability to use forecasting tools.

Applying the methods, techniques and tools for collecting, analyzing and interpreting data related to economic and financial problems,

representing the input, respectively output of a informatics system.

Introducing students in the real work environment and, thereby, complement, clarify and apply the theoretical knowledge acquired in courses and seminars.

Learning and applying of principles of planning and forecasting function.

Using methods and techniques of economic forecasting and prediction.

Using mathematical formulas to justify economic and financial decisions.

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Applying the principles, norms and values of professional ethics in their own strategies of rigorous, efficient and accountable work.

Identifying the roles and the responsibilities in a multi specialized team and applying the techniques of relationships and effective working

team.

Identifying continuous training opportunities and efficient use of resources and learning techniques for own development.

Real time solving, with qualified assistance, of a real problem/hypothetical workplace, following the rules of professional ethics.

Achieving a work / project, responsibly assuming specific tasks the role to a multi specialized team.

Developing and supporting, by using arguments, of applying a personal professional development plan.


7.1 Course goals Improving specific thinking, introducing the future expert into the fundamental concepts of forecasting, forecast indicators.

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Applying the principles of econometrics, the econometrics process, in order to understand the phenomena, processes and

applications.

Presenting the basic concepts and processes related to modern economic forecasting systems.

7.2 Course objectives Knowledge, understanding, explaining and interpreting:

Calculating the appropriate forecasting tools of economic activities.

Applying the methods used in forecasting economic practice.

Ways of estimating risks encountered in business forecasting.

Instrumental applicative:

Ability to operate principles and concepts related econometrics and economic forecasting.

Ability to perform a complete economic forecast.

Acquiring competence of assessment of the main difficulties deriving from the entire forecasting activity.

Ability to organize an forecasting activity at the microeconomic level.

Development of the final economic forecast.

Attitude:

Understanding the importance of banking sector in the long term development of economic activity.

Understanding and application of theoretical and practical principles of forecasting.

Accountability of future economists for correctly applying the economic forecasting procedures.

Promoting the rules econometrics and economic forecasting witch should characterize financial department activity.

8. Content


Chapter I Introduction in studying the economic forecast

1.1. The importance of forecasting in business management 1.2. Forecasting tools in business management

Interacting with students is usually followed by discussions or collective

assignments.

The course materials are made available to students at the beginning of activities.

For knowledge consolidation it is advised

to read the materials before the lecture.

Chapter II Forecasting methods and techniques 2.1. Trends in forecasting theory

2.2. Classification of methods 2.3. Methods used in business forecasting

Ibidem Ibidem

Chapter III Documentation and qualitative forecast

3.1. Documentation and data collection

3.2. Analysis and synthesis method 3.3. Systemic interpretation method

3.4. Brainstorming method

3.5. Parity method 3.6. Scenario method

3.7. Relevance tree method

Ibidem Ibidem

Chapter IV Basic concepts of econometrics

4.1. The role of econometrics in economic analysis

4.2. Data series

4.3. Descriptive statistics

Ibidem Ibidem

Chapter V Monitoring, updating and reporting forecasts

5.1. Monitoring forecasts

5.2. Updating economic forecasts

5.3. The importance of relationship forecasting in management

Ibidem Ibidem

Chapter VI Strategic anticipation

6.1. Forecast opportunities

6.2. Risk in economic forecast 6.3. Strategy and economic forecast

Ibidem Ibidem

Bibliography

1. D., Jemma, Econometrie, Sedcom Libris Publishing House, Iasi, 2009 2. D., Jula, N.M., Jula, Metode de prognoza, Mustang Publishing House, Bucharest, 2009

3. E., Nenciu, M., Gagea, Lectii de econometrie, Tehnopress Publishing House, Bucharest, 2010

4. E.St., Pecican, Econometria pentru..... economisti. Econometrie. Teorie si aplicatii, editia a III-a, Economica Publishing House, Bucharest, 2009

5. Gh., Savoiu, Econometrie, Universitara Publishing House, Bucharest, 2011

6. S., Stancu, T., Andrei, I.A., Iacob, E., Tusa, Introducere in econometrie utilizand Eviews, Economica Publishing House, Bucharest, 2008

7. M., Zaharia, R.M., Gogonea, Econometrie. Elemente fundamentale, Universitaria Publishing House, Bucharest, 2009


1. Forecasting concept and practical application of forecasting tools. Activity of interacting with students

using exercises, explanations, analysis

of various case studies.

It is recommended that students read in

advanced the lecture materials so they can

interact during seminars.

2. Using forecasting methods depending on the type of activities. Ibidem Ibidem

3. Knowledge and understanding of the development stages of a process of

qualitative forecasting

Ibidem Ibidem

4. Using data series in econometric analysis Ibidem Ibidem

5. Applications of descriptive statistics. Ibidem Ibidem

6. Different applications on updating various forecasting reports. Ibidem Ibidem

7. Procedures for anticipating emerging risks in business forecasting. Ibidem Ibidem

Bibliography

1. E.St., Pecican, Econometria pentru..... economisti. Econometrie. Teorie si aplicatii, editia a III-a, Economica Publishing House, Bucharest, 2009

2. S., Stancu, T., Andrei, I.A., Iacob, E., Tusa, Introducere in econometrie utilizand Eviews, Economica Publishing House, Bucharest, 2008

3. M., Zaharia, R.M., Gogonea, Econometrie. Elemente fundamentale, Universitaria Publishing House, Bucharest, 2009

9. Course’s relevance to the epistemic community, professional associations, and representative employers in fields significant for the program

"Econometrics and Economic Forecasting" discipline, by its thematic content, meets the requirements of the presentation and interpretation of academic theories, concepts and specific tools, both econometrics and forecasting, addressing many terms specific to econometric sector, as well the forecasting methods and

techniques, methods of documentation for a qualitative forecasting, monitoring and updating the forecasts for an accurate prediction of analyzed phenomena.

10. Evaluation


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final grade

10.4.1 Course Ability to correctly and completely

assimilate the knowledge, coherent speech, degree of assimilation of

specialized language.

Record the solidity of interaction in the courses

through an evaluation – multiple choice questions.

10%

10.4.2 Seminar/lab Ability to understand basic econometric and forecasting

phenomena, daily meeting, as well

and student awareness about the need to develop new methods of

economic forecasting. The style and

quality of expression.

Record the solidity of interaction in the workshop through an evaluation.

10%

10.5 Final evaluation Exam Exam test based on multiple choice grid 80%


Presenting the importance of econometrics in economic forecasting process and its role in the activity of economic agents.

Highlighting the strategic foresight process, the associated risks and strategies necessary for the process.

Evaluating risks of strategic anticipation caused by forecasting.

135

ECONOMIC EFFICIENCY






1.6. Programme / qualification Accounting and Management Information Systems

2. Information concerning the course subject 2.1.Name of subject ECONOMIC EFFICIENCY



2.4. Year of study III 2.5 Semester V 2.6 Evaluation type E5 2.7 Discipline CS/CS

Compulsory Subject/Complem

entary Subject

3. Estimated Time (hours per semester) of teaching/learning activities 3.1 Number of hours per week 4 3.2. of which course

hour: 2 3.3 of which seminar/lab hours: 2

3.4 Number hours in the curriculum 56 3.5. of which course

hour: 28 3.6 of which seminar/lab hours: 28

Distribution of teaching/learning time Hours




Tutoring 2

Examinations 1

Other activities, Group project





4.2 competence-related

5. Facilities and equipment (where relevant) 5.1. for the course

5.2. for the seminar


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Identification and description of economic efficiency indicators

Understanding and interpreting economic efficiency indicators

Apply techniques to update the main indicators of economic efficiency

Develop a feasibility study

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Real-time settlement of a feasibility study, following the rules of professional ethics

Carry out feasibility study, assuming a responsible role-specific tasks in a multi specialist team

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals The course "economic efficiency" aims to:

- economic efficiency indicators,

- nts

7.2 Course objectives - The concepts, the main indicators for assessing the economic efficiency indicators at different time

updating technique

- Habit of applying valuation techniques of investment projects and the optimal decision

8. Conţent 8.1 Course Teaching methods Observations

I The economic efficiency. Getting Started

1.1. Classification efforts and economic effects

1.2. Growth of economic efficiency 1.3. The impact of modernization and restructuring of the national

Traditional and modern methods: expositive method and that the of inter-activ dialogue,


4 hours

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economy on economic efficiency

II indicators measure the effectiveness of economic activity

2.1. Classification of indicators 2.2. Basic indicators of economic efficiency


method and that the of inter-activ dialogue, demonstration, explanation, etc.

4 hours

III Evaluation of economic efficiency in the features of the various

branches. indicators


method and that the of inter-activ dialogue, demonstration, explanation, etc.

4 hours

IV The influence of the time factor on economic efficiency. Updating

technique

4.1. Milestones of updating 4.2. Updating when investment decision

4.3. Upgrading to the start of the investments

4.4. Update at the time of launch of the new target 4.5. Upgrading to return loans to the start

4.6. Update shutdown when fixed capital


method and that the of inter-activ dialogue,


4 hours

V. Making an investment. feasibility studies

5.1. Feasibility studies

5.2. The methodology of the International Bank for Reconstruction and

Development 5.3. Feasibility studies

Traditional and modern methods: expositive method and that the of inter-activ dialogue,


4 hours

VI. Contribution to increasing the efficiency of business management




4 hours

VII. Efficiency of capital markets

7.1. Link between securities analysis and the effectiveness of market




4 hours

Bibliography

1. Grecu I., Eficienţă economică. Investiţii. Concepte teoretice, aplicaţii, teste de autoevaluare, Ed. ExPonto, Constanţa, 2007

2. Doval E., Managementul investiţiilor, Editura Fundaţiei România de Mâine, Bucureşti, 2006 3. Vasilescu I, Românu I., Cicea C., Investiţii, Editura Economică, Bucureşti, 2000


1. The concept of economic efficiency. Efforts and economic effects




2 hours

2. Indicators to assess the economic efficiency of investments in the entity

Traditional and modern methods: explanation,

exercise, conversation, dialogue, pair work,


etc.

4 hours

3. Evaluating the effectiveness of macroeconomic investment




2 hours

4. Applications of basic indicators of economic efficiency.

Traditional and modern methods: explanation,

exercise, conversation, dialogue, pair work, reading, translation, case study, stimulation,

cooperation, problem solving, brain storming,

etc.

4 hours

5. Applications when updating investment decision Traditional and modern methods: explanation, exercise, conversation, dialogue, pair work,



2 hours

6. Updating applications at the start of the investments Traditional and modern methods: explanation,



etc.

2 hours

7. Updating applications when commissioning the new target Traditional and modern methods: explanation, exercise, conversation, dialogue, pair work,



2 hours

8. Applications for return upgrading to the start of loans received Traditional and modern methods: explanation,



etc.

2 hours

9. Applications when updating the decommissioning of fixed capital Traditional and modern methods: explanation,

exercise, conversation, dialogue, pair work,


etc.

2 hours

10. During the methodology B.I.R.D. Traditional and modern methods: explanation,


2 hours

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etc.

11. Company management efficiency Traditional and modern methods: explanation, exercise, conversation, dialogue, pair work,



4 hours

Bibliography 1. Grecu I., Eficienţă economică. Investiţii. Concepte teoretice, aplicaţii, teste de autoevaluare, Ed. ExPonto, Constanţa, 2007 2. Doval E., Managementul investiţiilor, Editura Fundaţiei România de Mâine, Bucureşti, 2006

3. Vasilescu I, Românu I., Cicea C., Investiţii, Editura Economică, Bucureşti, 2000


associations and employers representative for the programme Course content is consistent with what we study in other universities

The analysis of the opinions of employers on attributes specialists preferential formation resulted in a high appreciation of their professionalism, which confirms that the structure and content of the educational curriculum designed for this study program is accurate, comprehensive and effective.

10. Evaluation Activity Activity Activity Activity

10.4 Cours - Checking the degree of systematization and use of concepts

learned

- Logical coherence and argumentative force

- The degree of assimilation of

specialized terminology - Interest in self-study

Final checking – grid test and oral examination

80%

10.5 Seminarlab - Ability to implement in practice

- Ability to work with their knowledge

Partial checking – grid test 20%


Knowing the main indicators of economic efficiency and ability to work with them.

Develop a feasibility study.

138

BUSINESS VALUATION

1. Information on the academic program 1.1.Higher education institution Spiru Haret University

1.2.Faculty Faculty of Accounting and Financial Management Constanta

1.3.Department Department of Management, Accounting and Finance Constanta



1.6.Program / Qualification Accounting and Informatics

2. Information concerning the course subject 2.1.Name of subject Business Valuation


2.3.Seminar organizer

2.4. Year of study 3 2.5.Semester 2 2.6.Evaluation type E1 2.7.Course type CS/SS

3. Estimated time (hours per semester) of teaching / learning activities 3.1 No. hours per week 3 3.2 of which course

hours:


hours:

1

3.4 No. hours in the curriculum 42 3.5 of which course

hours:


hours:

14

Distribution of teaching / learning time hours

Study of textbook, syllabus, bibliography and course notes 30


Preparation of seminars / labs, home assignments, papers, portfolio, essays 15

Tutoring 1

Examinations 2

Other……… -



3.10 No. of credits 4

4. Prerequisites (where relevant) 4.1 curriculum-related Financial and Accounting Management

Economical and Financial Analysis

4.2 competence-related Knowledge of financial concepts and mechanisms specific to the companies

5. Facilities and equipment (where relevant) 5.1. for the course classroom equipped with video projector and projection screen, computer and Internet connection

5.2. for the seminar / lab classroom equipped with video projector and projection screen, computer and Internet connection

6. Competences acquired during / after the course

Pro

fess

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ences • Awareness of the importance of assessing business in the current economic context and understanding principles of economic and financial

diagnosis as opposed to financial analysis; • Understand the specific appraiser profession and its connections with business accounting and form a correct attitude of scientific and technical

methods and techniques to use specific knowledge of economic and financial evaluation and diagnosis;

• Knowledge of the three approaches specific assessment and understanding of the concept of reconciliation of values and the final value estimation;

• Ability to use various diagnostic methods specific economic and financial development of such diagnosis;

• Ability to calculate and analyze indicators for management configuration changes; • Ability to develop management strategies based on the financial and accounting activities;

• Ability to make a full diagnosis of a business;

• Ability to correctly interpret a diagnosis of a business.

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s • Ability to work independently

• Assimilation of labor discipline specific rules for financial accounting;

• Ability to understand business as a dynamic system in transformation; • Develop the ability to work in multidisciplinary teams;

• Willingness and interest in the job of assessor training.

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals • Assimilation concepts, concepts, principles and fundamental theories necessary in understanding and learning the knowledge

needed for the evaluation reports of the company for sale / purchase or financial reporting in accordance with international

valuation standards.

7.2 Course objectives • Ability to use various assessment methods and identify the most appropriate depending on the context;

• Familiarity with business valuation methods and instruments.


Chapter I General concepts in valuation

1.1. Romanian actuality concept evaluation 1.2. Theory of value and valuation

1.3. Basic elements used in the valuation

1.4. Types of values

Systematic exposure, case study,


4 hours

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Chapter II Background evaluator profession. Business valuation principles

2.1. Context evaluator profession 2.2. Business assessment principles

2 hours

Chapter III Business Valuation an economic necessity

3.1. General 3.2. Business assessment

3.3.Aims of business valuations

3.4. Need to business valuations 3.5. Market listed business valuations

2 hours

Chapter IV Evaluation Process

4.1. Defining the valuations base

4.2. Business Diagnosis 4.3. Application of the three approaches of valuations

4.4. Reconciliation values and estimating final value

2 hours

Chapter V Diagnosis business

5.1. Diagnosis business to assess 5.2. Legal Diagnosis

5.3. Commercial diagnosis

5.4. Operational diagnosis 5.5. Diagnosis of human resources and business management

5.6. Diagnosis economic and financial

4 hours

Chapter VI Business Valuation - methods and

approaches 6.1.Abordări in business valuation

6.2. Methods of business valuation

6.3. Equity and invested capital 6.4. Advantages and disadvantages of assessment methods

Systematic exposure, case study, discussion, conversation

2 hours

Chapter VII cost of capital - the discount rate /

capitalization 7.1.Costul capital

7.2. Time value of money

7.3. Update techniques and capitalization 7.4. The cost of capital

7.5. Estimating the discount rate

2 hours

Chapter VIII. Business valuation approach based on income (yield) 8.1. Foundations methods based on income

8.2. Updated financial flow method

8.3. Capitalization method / update net profit

2 hours

Chapter IX. Business valuation in the market comparison approach

9.1. Fundamentals of comparison methods 9.2. Benchmarks for the assessment based on a comparison of market

2 hours

Chapter X Business valuation in assets approach 10.1. Fundamentals

10.2. Net asset accounting

10.3. Adjusted net assets and net asset liquidation 10.4. Real Estate valuation

10.5. Evaluation of construction

10.6. Evaluation of fixed assets in groups 2,3,4 and 6; 10.7. Assessment of current assets

10.8. Evaluation of financial assets

10. 9 Evaluation of current assets 10.10. Assessment obligations

10.11. Evaluation accruals

10.12. Valuation of Intangible Assets

4 hours

Chapter XI. . Valuation of business in difficulty

11.1. Main features firms in difficulty

11.2. Assessment methods firms in difficulty

1 hours

Chapter XII. Valuations and environmental factors 1 hours

Bibliography

4. Doval E, Negulescu O, Bazele evaluării întreprinderii, Ed. FRM, București 2011.

5. Ipate, Dragos Mihai, Dăneci Daniel Evaluarea întreprinderii – Editura FRM, București, 2012

6. Ișfănescu A., Evaluarea întreprinderii, Ed. Universitară, București, 2003

8.2 Seminar / lab Teaching methods Observations

1. Show how to achieve diagnostic SWOT analysis to assess a company Systematic exposure, case study,


4 hours

2. The cost of capital: the discount rate and capitalization 4 hours

3. Business Valuation in income approach, comparison and assets. 6 hours

Bibliography

4. Ipate, Dragoş, Pârvu Iuliana, Dăneci-Pătrău Daniel, Management general, Ed. FRM, București 2012 5. Ipate, Dragoş, Elemente fundamentale in managementul organizatiei, Editura Universitara, București, 2007 6. Gâf-Deac M., Îndrumar pentru management general, Ed. FFRM, București 2007.


significant for the program • Business Valuation Discipline graduates familiar with the methods, techniques and tools used in assessing economic and financial affairs, contributing to the training of future experts accountants, appraisers, auditors. However, the study of Business Valuation discipline graduates contribute to the development of

rigorous study and to address new interdisciplinary scientific issues encountered in working life, the development of interest of assessor profession and

professional development in this direction, through participation in specific professional bodies .

140

10. Assessment Activity 10.1 Assessment criteria 10.2 Assessment method 10.3 Weight in the final

grade

10.4 Course Specific theoretical knowledge of various valuations methods Final checking – grid test and oral

examination 80%

10.5 Seminar /

lab

Ability to develop an valuation report using valuation methods

studied.

Partial checking – grid test 20%


• Define the basic elements used in the evaluation: property, price, cost, market value;

• Knowledge of business valuation principles; • Define the three assessment approaches;

• Identify steps in achieving enterprise diagnosis

• Ability to interpret economic and financial indicators of the company

141

MONEY AND CREDITS









2.1.Name of subject Money and Credits



2.4. Year of study III 2.5 Semester V 2.6 Evaluation type E 2.7 Discipline CS/SD

Compulsory discipline/Specialized

discipline

3. Estimated time (hours per semester) of teaching/learning activities

3.1 Number of hours per week 3 3.2 of which course

hours:

2 3.3 of which seminar/lab hours: 1

3.4 Total hours in the curriculum 42 3.5 of which course

hours: 28 3.6 of which seminar/lab hours: 14

Distribution of teaching/learning fund hours



Preparation of seminars/labs, home assignments, papers, portfolio, essays 14

Tutoring 7

Examinations 3





4. Prerequisites (where necessary)

4.1 curriculum-related Completing the Currency and Monetary Policy discipline

4.2 competence-related Knowledge and ability to apply specific concepts, theories, methods to previous discipline.

5. Facilities and equipment (where necessary)

5.1. for the course Lectures will be held in classes with media equipment.

5.2. for the seminars Seminars will be held in classic seminar rooms, with media equipment.

6. Competences acquired during/after course

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Identifying and defining concepts, theories, methods and financial instruments in private and public financial institutions

Identify selection criteria and apply suitable variant for the collection and analysis of economic and financial data in banking sector

Description of the economic-financial works realized to the bank and non-bank financial institutions

Identify and descry the operations and financial transactions carried out in the banking sector.

Explanation of operations and financial transactions carried out within the national banking sector.

Applying the knowledge, methods, techniques and instruments for conducting operations and financial transactions.

Evaluarea pe baza metodelor standard a calităţii execuţiei operaţiunilor şi tranzacţiilor financiare.

Simulation of operations and / or financial transactions.

Making a work on the results of operations and / or financial transaction

Description of financial decisions.

Applying financial decisions using knowledge, methods, techniques and specialized tools.

A critical evaluation of banking concepts (active / passive), bank credit, interest, customer relationship management, corporate banking strategy

banking, retail banking, credit banking, bank credit risk management, nonperforming loans.

A critical evaluation of the theories and selling packages techniques of banking products and services, customer bank segmentation, lending to

businesses and individuals, of non-performing loans resolution; of the interest rate determining methods, of the customer creditworthiness, of

the enterprise financial position.

Economic and financial analyzes based on data collected from banking units and from the microeconomic environment.

Identify, define and implement banking concepts (active / passive), bank credit, interest, customer relationship management, corporate banking strategy banking, retail banking, bank credit risk, credit risk management banking, non-performing loans, the theories and techniques on selling

packages of banking products and services, customer segmentation bank lending to businesses and individuals for the resolution of non-performing loans, the methods for determining the interest rate, customer creditworthiness; the theories and techniques of selling packages of

bank products and services, customer segmentation bank, lending to businesses and individuals, the non-performing loans resolution, the

methods for determining the interest rate, customer creditworthiness.

Identify, define and implement the methods, techniques and tools for collecting, analyzing and interpreting data on how to calculate the

liquidity, solvency rate systems, self-financing capacity, cash flow, leverage, velocity of current assets , gross surplus, the risks of a transaction

of a company bankruptcy in corporate banking system.

Applying the knowledge, methods, techniques and instruments for conducting economic and financial operations.

Explanation and interpretation banking concepts (active / passive), bank credit, interest, customer relationship management, corporate banking strategy banking, retail banking, bank credit risk, credit risk management banking, non-performing loans.

Explain and interpret the theories and techniques of selling packages of bank products and services, customer bank segmentation, lending to businesses and individuals, the non-performing loans resolution, the methods for determining the interest rate, customer creditworthiness.

Explain methods and tools for analysis and interpretation of data on how to calculate the liquidity, solvency rate systems, self-financing capacity, cash flow, leverage, velocity of current assets, gross surplus, the risks of a transaction, bankruptcy of a company in corporate banking

system.

142

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ence

s Applying the principles, norms and values of professional ethics in their own strategies of rigorous, efficient and accountable work.

Identifying the roles and the responsibilities in a multi specialized team and applying the techniques of relationships and effective working team.

Identifying continuous training opportunities and efficient use of resources and learning techniques for own development.

Real time solving, with qualified assistance, of a real problem/hypothetical workplace, following the rules of professional ethics.

Achieving a work / project, responsibly assuming specific tasks the role to a multi specialized team.

Developing and supporting, by using arguments, of applying a personal professional development plan.


7.1 Course goals Developing the specific thinking, familiarize future specialist with basic notions money, banking and financial

indicators.

Applying the principles of banking, financial banking process instruments, in order to understand the phenomena, monetary processes and applications.

Presenting the basic concepts and processes related to financial, banking and modern monetary systems.

7.2 Course objectives Knowledge, understanding, explaining and interpreting:

Determining appropriate banking instruments of economic activities.

Applying the methods used by the banking and financial system in economic practice.

Permanent updating of credit techniques, banking services, resources training arrangements.

Ways of estimating risks encountered in banking sector.

Instrumental applicative:

Ability to operate the principles and concepts related to money market and banking and financial market.

The ability to run a full specific credit for a loan obtaining.

Achieving the competence of evaluating the main difficulties caused by obtaining a bank loan.

Ability to use banking financial techniques at the micro level.

Drafting the final report of the bank loan analysis.

Attitude:

Understanding the importance of banking sector in the long term development of economic activity.

Understanding and application of theoretical and practical principles of banking.

Accountability of future economists to correct application of financial and banking techniques and procedures.

Promoting monetary and financial banking rules characterizing the activity of accounting department.

8. Content


Chapter I Banking Systems

1.1.Emergence, Development and Role of Banks

1.2.Bank Types

1.3. Trends in Contemporary Banking Development

Interacting with students is usually followed by discussions or collective

assignments.

The course materials are made available to students at the beginning of activities.

For knowledge consolidation it is advised

to read the materials before the lecture.

Chapter II Central banks and their Role in the Monetary Policies of

the Countries 2.1. The Emergence and Development of Central Banks 2.2. Banks and Banking in Romania

Expository method and interactive

dialogue.

Ibidem

Chapter III Banking Risk Management

3.1. Definition, Classification and Identification of the Risks

3.2. Risk Classification

Interacting with students is usually

followed by discussions or collective

assignments.

Ibidem

Chapter IV Mechanisms and Specialized Credit Instruments

4.1. Stages of Credit Process

4.2. Specific Credit Instruments

Ibidem Ibidem

Chapter V Banks and Specialized Credit Institutions

5.1. General characteristics of the banking system

5.2. Functions of Banks 5.3.Credit Forms

5.4.Interest

Ibidem Ibidem

Chapter VI Credit and Interest

6.1. Credit - Content and Features 6.2. Credit Functions

6.3. Credit Forms

6.4.Interest

Ibidem Ibidem

Chapter VII Banking on Loans for Businesses

7.1. Analysis of Customer Creditworthiness

7.1.1. Establishing Minimum Score Loan 7.1.2. Choosing the Relevant Criteria for Assessing and Determining Value

Ranges for Each of the Criteria, Scoring for Each Criterion the Minimum

Score for Obtaining the Loan. 7.2. Financial Perspectives Analysis Based on Cash Flow

Ibidem Ibidem

Chapter VIII Banking on Loans to Individuals

8.1. Categories of Loans to Individuals

8.2. Specific Tools Bank for Loans to Individuals 8.3. Stages of Banking Processes for Lending to Individuals

Ibidem Ibidem

Chapter IX Risk in Lending

9.1.Using the Guarantees in the Credit Process 9.2. Risk Factors in Bank Lending

Ibidem Ibidem

Bibliography

1. V., Dedu, Bistriceanu G., Gestiune bancara. Culgere de aplicatii, Economica Publishing House, Bucharest, 2010

2. M., Ilie, Management financiar-bancar, Fundatia Romania de Maine Publishing House, Bucharest, 2008 3. M., Ilie, Managementul activitatii bancare, Fundatia Romania de Maine Publishing House, Bucharest, 2009

4. Gh., Manolescu, Moneda si politicile monetare, Fundatiei Romania de Maine Publishing House, Bucharest, 2008

5.Gh., Manolescu(coord.), A., Rotaru, A., Picu, Politica monetara, piata financiara si sistemul bancar, Fundatia Romania de Maine Publishing House, Bucharest, 2010

6. O., Negurita, Moneda, Credit, Banci, Terra Nostra Publishing House, Iasi, 2009

7. M.A., Radoi, Managementul produselor si serviciilor bancare, Economica Publishing House, Bucharest, 2009

143


1. Analysis of the national banking system Activity of interacting with students

using exercises, explanations, analysis of various case studies.

It is recommended that students read in

advanced the lecture materials so they can interact during seminars.

2. Applications for the calculation of bank interest Ibidem Ibidem

3. Analyzing the tools used in the settlement bank. Ibidem Ibidem

4.Analyzing the tools used in the lending bank. Ibidem Ibidem

5. Applications on an analysis of a company solvency. Ibidem Ibidem

6. Credit scoring method - application, analysis Ibidem Ibidem

7. Applications on monetary aggregates and money velocity. Ibidem Ibidem

Bibliography

1. M., Ilie, Management financiar-bancar, Fundatia Romania de Maine Publishing House, Bucharest, 2008 2. M., Ilie, Managementul activitatii bancare, Fundatia Romania de Maine Publishing House, Bucharest, 2009

3.Gh., Manolescu, Moneda si politicile monetare, Fundatiei Romania de Maine Publishing House, Bucharest, 2008

4.Gh., Manolescu(coord.), A., Rotaru, A., Picu, Politica monetara, piata financiara si sistemul bancar, Fundatia Romania de Maine Publishing House, Bucharest, 2010

5.O., Negurita, Moneda, Credit, Banci, Terra Nostra Publishing House, Iasi, 2009


"Money and Credits" discipline, by its thematic content, meets the requirements of the presentation and interpretation of academic theories, concepts and tools

specific to the banking sector, addressed by implementation of monetary and banking domain-specific concepts, such as core functions of the loan and interest

lending, analysis of economic agents, methods for analyzing credit risk in banking.

10. Evaluation


final grade

10.4.1 Course Ability to correctly and completely

assimilate the knowledge, coherent

speech, degree of assimilation of specialized language.

Record the solidity of interaction in the courses

through an evaluation – multiple choice

questions.

10%

10.4.2 Seminar/lab Ability to achieve a coherent and

well-structured financial analysis of

product and services in the banking sector and how to assimilate

knowledge of banking products and

services in the economic subsystems. The style and quality of

expression.

Record the solidity of interaction in the

workshop through an evaluation.

10%

10.5 Final evaluation Exam Exam test based on multiple choice grid 80%


Presenting the importance of banking in the economic system and the role played by banks in the current economic activity

Highlighting monetary process and its importance in the national economy

Assessing credit risks involved in the activity of commercial banks.

Analyzing the most important methods of the credit documentation analysis.

Learning the concept of risk in the general banking sector and especially the concept of risk in lending.

Date:

144

CAPITALS MARKETS

3. Information about the program 1.1. Higher education institution “Spiru Haret” University Bucharest




1.5. Study cycle Bachelor degree

1.6. Program / Qualification Accounting

2. Information concerning the course subject 2.1.Name of subject Capital markets

2.2. Course organizer Lecturer Mihu Stefan, Ph.D.

2.3. Seminar organizer Lecturer Mihu Stefan, Ph.D.

2.4. Year of study 3 2.5 Semester II 2.6 Evaluation type Exam 2.7Course status

Compulsory discipline/

Specialized

discipline







Tutoring 2

Examinations 2





4. Prerequisites (where relevant) 4.1 curriculum-related -

4.2 competence-related -

5. Facilities and equipment (where relevant) 5.1. for the course projector, laptop

5.2. for the seminars projector, laptop


Pro

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s

Identifying and addressing specific activity in the capital market

Identify and explain the elements of capital market

The analysis of the exercise of securities transactions

Understand and apply the theoretical and practical principles of equity market

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s

Application of theoretical knowledge acquired during the course of capital markets and stock exchanges in economic practice

Develop specific thinking, familiarity with basic notions of capital market strategies and their application within work

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals training of specialists with deep theoretical knowledge that can be transformed into

professional competencies by applying specific working tools

develop specific thinking, familiarity with basic notions regarding capital market

develop students' ability to understand the principles governing the capital market and its

relations with business

responsibility toward correct analysis of risks in the conduct of capital market transactions

7.2 Course objectives the student's ability to understand the organization of capital market activity

Identify components of capital market

the student's ability to analyze the exercise of securities transactions

ability to analyze risk in the trading system

ability to analyze investments on the capital market

Understand the importance of risk analysis in the stock market trading system

Understanding and application of theoretical and practical principles of equity market

145


Capital market

Apparition and development in our country

Infusion of foreign capital



explanation.

2 hours

Organization of the capital market in Romania

Stock Exchange Rasdaq

A.N.S.V.M.

S.N.C.D.D.

2 hours

Capital market financial products

Securities

Intermediation of financial products

2 hours

Bucharest Stock Exchange

The role of stock market in market economy

The appearance of the stock market in Romania

Enrollment rate Commission practiced by B.S.E.

2 hours

Exchange transactions

Trading system

Trading in B.S.E.

2 hours

Indices

Clearing and settlement of transactions

2 hours

Commodity exchanges in Romania

Scholarship - concept, characteristics Description of commodity

2 hours

Exchange contracts

SPOT contract Forward

futures

Options on futures Transactions in futures market

4 hours

Transactions in options

Classification

The premium on the options contract Maturity options and the exercise price

Trading options

4 hours

Risk analysis in capital market investments

Risk classification

Business risks

Investment risk Strategy to reduce risk in capital

2 hours

Bibliography

1. Mihu Stefan, Capital markets, class notes, 2012 (on cd)

2. Mihu Stefan, Spineanu Georgescu Luciana, Capital market, Europolis, 2010 3. Anghelache G., - Capital market in an European context, Economica, 2009

4. Miclăuș P.G. Lupu R., - Piața instrumentelor financiare derivate, Economica, 2008

5. Stoica, V., Gruia, A.I., Capital market and stock exchange products, Universitara, 2006 6. Ungureanu, P.V., Banks, stock exchanges and financial market capital profit, Dacia, 2007


1. Comparative analysis of long-term financial securities explanation, exercise, conversation,

dialogue, pair work, problem solving.

2 hours

2. BSE trading system 2 hours

3. Calculation of indices 2 hours

4. The trading on the stock exchanges 2 hours

5. Exchange contracts 2 hours

6. The trading of options 2 hours

Bibliography 1. Mihu Stefan, Capital markets, class notes, 2012 (on cd)

2. Mihu Stefan, Spineanu Georgescu Luciana, Capital market, Europolis, 2010


significant for the program The discipline "Capital markets and stock exchanges" through its thematic content, familiarizes students with the basic concepts and tools of the capital market, thus raising students' interests in a broker career and professional development in this direction.


final grade

10.4 Course capacity to assimilate specialized

knowledge and language correctly

and completely

Final assessment– grid test and oral

examination

80%

10.5 Seminar/laboratory Understanding the functioning of

various types of stock transactions

Periodical Assessment – grid test 20%


Ability to define the main subject-specific concepts

146

PUBLIC ACCOUNTING





1.5. Study cycle Bachelor degree


2.Data about subject 2.1.Name of subject Public accounting



2.4. Year of study III 2.5 Semester I 2.6 Evaluation type E 5 2.7Course status

DO/DS







Tutorials 1

Examinations





4. Preconditions (where necessary) 4.1 of curriculum Transmission of basic information of public accounting;

4.2 of competences Deepening specific to accounting concepts and theories;


4.1 of curriculum classroom equipped with video projector and projection screen, computer and Internet connection

4.2 of competences seminar room equipped with projector and screen proieţie, computer and Internet connection


Pro

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s

Understand the importance of accounting in decision making, reporting, forecasting, analysis, statistics. etc.

Understand and apply the theoretical and practical accounting principles and specific instruments;

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s

Develop students' ability to understand specific accounting methods and tools;

Student awareness about the need to correct mastering specific methods and tools

7. Course objectives (proceeding from the grid of specific acquired competences) 7.1 Course goals Learning concepts of measurement, evaluation, knowledge management and control of

assets, liabilities and capital and of the results of public institutions;

Acquiring types of records in the accounts of major economic operations;

7.2 Course objectives • Learning how to reflect in the accounts of business operations; • Learning concepts of property valuation;


Chapter I. The structure, development and approval of public budget 1.1. Concept, general notions on public budget

1.2. budget Process

1.3. Structure of public budget revenues 1.4. Structure of public budget expenditures

1.5. Network of public institutions



explanation, etc.

5 hours

Chapter II Budget classification, scheduling and tracking tool to revenues and expenditures of public

2.1. Revenue budget classification

2.2. Budget classification of expenses

5 hours

Chapter III Organization-public institutions accounting framework 3.1. Public accounting reform in Romania

5 hours

147

3.2. Elements of normalization and regulation of public accounting

3.3. General principles of organization of public accounting 3.4. Chart of accounts of public institutions

3.5. Public institutions supporting documents and records. How economic

operations at book

Chapter IV Accounting for fixed assets 4.1. Recognition and measurement of fixed assets at public institutions

4.2. The accounting and financial documents

4.3. Depreciation of fixed assets - depreciation regime and calculation of depreciation

4.4. Fixed asset records to places of use

4.5. Operations on fixed asset accounting entry 4.6. Accounting depreciation of fixed assets

4.7. Output operations on fixed assets accounting

4.8. Accounting for financial fixed assets 4.9. Accounting for lease transactions

4.10. Fixed asset impairment accounting

5 hours

Chapter V Stock accounting 5.1. Delimitation of stock

5.2. Recognition and measurement of inventories

5.3. Stock accounting

2 hours

Chapter VI Accounting for settlements with third parties 6.1. Boundaries on third

6.2. Recognition and measurement of current assets and liabilities

6.3. Bookkeeping to third parties

2 hours

Chapter VII Accounting Treasury

7.1. Definition and delimitation of Treasury

7.2. Bookkeeping treasury

2 hours

Chapter VIII Accounting expenses, income and financing

8.1. Structure of expenditure and revenue

8.2. The principle of recording in the accounts of expenditure and revenue 8.3. Timing of the recognition of expenses

8.4. Accounting for finance income and expenses

2 hours

Bibliography

1. C.G.Bidaşcu – „Contabilitatea bugetară în contextul standardelor internaţionale de contabilitate pentru sectorul public”. Ed. ExPonto – 2007 2. L.Ionescu - „Contabilitate publică” – teste grilă, aplicaţii practice- Ed. Fundaţia România de Mâine – 2009


1. Structure, development and approval of public budget Traditional and modern methods: explanation, exercise, conversation,

dialogue, pair work, reading,

translation, case study, stimulation, cooperation, problem solving, brain

storming, etc.

2 hours

2. Budget classification, scheduling and tracking tool revenues and

expenditures public

2 hours

3. Accounting organization of public institutions 2 hours

4. Practical applications accounting of fixed assets 2 hours

5. Practical applications stocks accounting 1 hours

6. Practical applications of accounting settlements with third parties 1 hours

7. Practical applications treasury accounting 1 hours

8. Practical applications accounting expenses, income and financing 1 hours

9. Liabilities and provisions 1 hours

10. Practical applications of capital accounts 1 hours

Bibliography

1. L.Ionescu, E. Diaconu, I. Şuiu – „Contabilitate publică” – Ed. Fundaţia România de Mâine – 2008


significant for the program Scope of the discipline is consistent with that of other universities in the country and abroad. For a better adaptation to the requirements of the course held

meetings with representatives of the business environment and accounting professionals.


final grade

10.4 Course - accuracy and completeness of

knowledge; - logical coherence;

- the degree of assimilation of

language specialty;

Assessment through various exercises,

dialogues, conversation, papers, mini-projects, case studies

Final assessment/ Exam – grid test on the

Blackboard platform

80%

10.5 Seminar/laboratory - ability to work with their knowledge;

- ability to apply in practice;

-criteria aimed at attitudinal aspects: consciousness, interest in study.



Defining the essential elements of accounting theory and practice, illustrating some of the concepts studied in the seminars.

148

ACCOUNTING OF INSURANCE COMPANY

1. Information about the program 1.1. Higher education institution Spiru Haret University Bucharest


1.3.Department Management, Accounting and Finance Constanţa

1.4. Field Accounting and Management Information Systems



2. Information concerning the course subject 2.1.Name of subject Accounting of insurance companies



2.4. Year of study 3 2.5 Semester V 2.6 Evaluation type PV5 2.7 Discipline DA

DS

3. Estimated Time (hours per semester) of teaching/learning activities 3.1 Number of hours per week 3 3.2: of which course

hours


3.4 Number hours in the curriculum 42 3.5: of which course hours






Tutoring 4

Examinations 2





4. Prerequisites (where relevant) 4.1 of curriculum study of insurance and reinsurance

4.2 of competences knowledge of instruments and ways of working with insurance industry-specific study of insurance and

reinsurance

5. Facilities and equipment (where relevant) 5.1. to develop the course Classroom equipped with projector and projection screen, computer and Internet connection

5.2. to develop the seminary/laboratory Classroom equipped with projector and projection screen, computer and Internet connection


Pro

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s

the acquisition of knowledge about the scope of insurance accounting, management accounting organizareasi insurance companies;

knowledge and understanding of concepts related to situations (reports) the annual accounts of insurance companies;

the development of the capacity of analysis, comparison and description of economic phenomena;

development of correlation of knowledge skills relating to accounting at societatilorde insurance.

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s

the development of a constructive attitude in various organisational contexts, of moral behaviour encouragement to the partnership level, the promotion of a coherent system of values-accountability, involvement and morality;

skill training in the interpretation of the rules of professional conduct of the profession of an economist.

7. Course objectives (as resulting from the matrix of specific competences) 7.1 General objectives of the subject Discipline aims to:

knowledge by the students of new knowledge about the heoretical and methodological

foundations of insurance accounting in Romania;

the theoretical economic approaches to legal and accounting matters to insurance

companies. Applications to analysis of economic activity of entities in the insurance field, so that students become familiar with the methodology of accounting of economic and financial opertiilor

that occur in these economic entities.

7.2 Specific objectives knowledge pricipalelor operations in lasocietatile insurance accounting;

understanding and knowing how to make and add adocumentelor of synthesis of exercitului

financial (balance sheet, profit and loss account, explanatory notes);

familiarizing students with the Organization and carrying out of the activity of the accounts

of insurance companies of our country;

using the concepts in the field of financial accounting.

149


Chapter I General principles of organization of accounting of insurance

companies

1.1. Particularities in the accounts of insurance companies

1.2. Situations (reports) annual financial insurance companies 1.3. Inventory of assets and liabilities



inter-activ dialogue, demonstration,

explanation, etc.

The materials of course are made

available to students at the beginning of

activities. For knowledge consolidation it

is advised to study the materials before the lecture.

Chapter II Registration of major transactions in the accounts domain-

specific insurance 2.1. The accounting records relating to General insurance

2.2. The accounting records of arrivals and donations in reinsurance

2.3. The accounting records relating to premiums of third parties through intermediaries in insurance

Ibidem.

Chapter III Main financial indicators specific to the insurance activity

3.1. Liquidity

3.2. Rentability 3.3. Profitability

Ibidem.

Bibliography

1. Bebeşelea Mihaela, (2012), Accounting, insurance companies, Lecture notes on the CD; 2. Dobrin Marinică, (2007), Accounting for insurance companies, Foundation Romania tomorrow Publishing House, Bucharest;

3. Dobrin Marinică, Găliceanu Mihaela, (2003), Insurance and reinsurance, Foundation Romania tomorrow Publishing House, Bucharest;

4. Grama Gilda Isabella, (2003), Insurance and reinsurance, the Europolis Publishing House, Constanţa.


Seminar 1. Organizing accounting insurance companies Traditional and modern methods:

explanation, exercise, conversation, dialogue, pair work, reading,

translation, case study, stimulation,


The lecture of materials is recommended

that students read in advanced so that they can interact during seminars.

Seminar 2. The accounting records relating to life insurance Ibidem.

Seminar 3. The accounting records of arrivals and cedarilor in reinsurance Ibidem.

Seminar 4. The accounting records relating to premiums of third parties through intermediaries in insurance

Ibidem.

Seminar 5. Situations (reports) annual financial insurance companies Ibidem.

Seminar 6. Liquidity. Profitability. Profitability-financial indicators

specific to the insurance activity

Ibidem.

Seminar 7. Assets covering the technical reserves of the insurer Ibidem.

Bibliography

1. Bebeşelea Mihaela, (2012), Accounting, insurance companies, Lecture notes on the CD;

2. Dobrin Marinică, (2007), Accounting for insurance companies, Foundation Romania tomorrow Publishing House, Bucharest; 3. Dobrin Marinică, Găliceanu Mihaela, (2003), Insurance and reinsurance, Foundation Romania tomorrow Publishing House, Bucharest;

4. Grama Gilda Isabella, (2003), Insurance and reinsurance, the Europolis Publishing House, Constanţa.


significant for the program The study of Accounting insurance companies offer competent graduates to integrate European and international labour market, industry-specific accounting as well as engaging in partnership relations with institutions and professional organizations, and others with UNSAR responsibilities similar to professional

development and improvement.

10. Assessment


final grade

10.4 Course

....................................... Final exam-questions grid type and oral examination

80%

10.5 Seminary/lab ............................................. Check on the way-questions grid type 20%

,

150

ACCOUNTING OF CREDIT INSTITUTIONS

1. Information about the program 1.1.Higher education institution Spiru Haret University Bucharest







Accounting of Credit Institutions



2.4 Year of study III 2.5 Semester 2 2.6 Evaluation type E6 2.7 Discipline D A/ SD Specialised discipline







Tutoring 2 2

Examinations 2





4. Prerequisites (where relevant) 4.1 curriculum-related Knowledge of: Current Financial Accounting; Reporting Financial Accounting



5.2. for the seminars Seminars will be held in classic seminar rooms, especially those who have mobile equipment so that dynamic and teamwork are allowed.


Pro

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improving economic knowledge, concepts, phenomena and processes on organization and management of accounting in banks, equipment, records, and banking control, which creates a conclusive picture of banks and other credit institutions;

acquire knowledge about defining and describing the main economic - financial indicators used in credit institutions accounting;

identify ways of estimating risks encountered in banking and the activity of other credit institutions;

ability to perform a complete process of organization of specific activities of credit institutions;

develop analysis and evaluation skills of the main difficulties caused by the entire banking and activity of other credit institutions;

ability to estimate the risks specific to the activity of credit institutions, understanding the importance of interbank and intra operations,

of operating assets and liabilities accounting, of customer operations;

understanding and practical application of accounting methods and principles in general and of credit institutions accounting, in particular, but also the responsibility of future economists on the correct application of the specific procedures of the economic activity

of financial credit institutions.

T

ran

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determination, calculation and analysis of financial and economic activities of credit institutions;

definition and description of the major economic-financial indicators used in the analysis and evaluation of the specific economic phenomena and processes of credit institutions;

development of student’s awareness about the need to develop the ability to understand the economic phenomena specific to banking activities and the opportunities for computerization of the activity of credit institutions.

7. Course objectives (as resulting from the matrix of specific competences) 7.1 Course goals The course "Accounting for credit institutions' aims to familiarize the future specialist in accounting and IT management with

the fundamental concepts of credit institutions accounting , giving them knowledge of the organization and management of

business accounts in credit institutions, of the principles, techniques and tools of making operations through bank accounts; this

way, developing a good specialist’s required skills, but also training specific competences for credit institutions accounting,

developing the acquisition of strategies of advertising campaign consistent with a pre-established marketing plan.

7.2 Course objectives analysis and interpretation of economic phenomena and processes of the organization and management of accounting in banking facilities, equipment, records, and banking control, which creates a conclusive picture of banks and other credit

institutions;

definition and description of the major economic-financial indicators used in the analysis and evaluation of the specific economic phenomena and processes of credit institutions;

identificatopm of the risks encountered in banking activity and of other credit institutions;

ability to perform a complete organization process of specific activities of credit institutions;

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ability to operate with principles and concepts specific to the activity of credit institutions;

develop analysis and evaluation skills of the main difficulties caused by the entire banking and activity of other credit institutions;

ability to estimate the risks specific to the activity of credit institutions.

8. Content

8. 1. Course Teaching methods Observations

Chapter 1. Organising accounting in credit institutions Interacting with students is usually followed


assignments

The course materials are made

available to students at the beginning of activities. For

knowledge consolidation it is

advised to study the materials before the lecture

1.1. Organisation and operation of credit institutions

1.2. Accounting principles used by credit institutions

1.3. Assets assessment

1.4. Banking documents

1.5.Consolidated financial statements

Chapter 2. Accounting of flows and interbank transactions Lecture, brainstorming and adaptation to


Ibidem.

2.1. Accounting of flows

2.1.1. Accounting of cash operations

2.1.2. Accounting of cash transactions by payment cards

Chapter 3. Accounting of intra-and inter-bank settlements Course presentation using audio-visual,

interactive and participatory methods of training students for conceptualisation and

visualization of the concepts taught

Ibidem.

3.1. Accounting of intra-bank settlements

3.2. Accounting of bank settelment via the National Bank of Romania

3.3. Accounting of refinancing loans from NBR

3.4. Accounting of interbank settlements

3.4.1. Accounting of interbank settlements through correspondent

accounts

3.4.2. Accounting of interbank settlements through clearing houses

3.5. Accounting of interbank deposits

3.6. Accounting of mutual loans from credit institutions

Chapter 4. Accounting of customers operations Interacting with students is usually followed


assignments

Ibidem.

4.1. Operations in the customer current account

4.2. Accounting of customer deposits

4.3. Accounting of loans to non-financial customers

4.4. Accounting of credits and loans for financial institutions

Chapter 5. Accounting of securities transactions Lecture, brainstorming and adaptation to


Ibidem.

Chapter 6. Accounting of debts and claims related to personnel and

state budget

Lecture, brainstorming and adaptation to


Ibidem.

6.1. Accounting of liabilities and claims related to personnel

6.2. Accounts receivable and debts to the state budget

6.3. Other accounts receivable and payable

Chapter 7. Accounting of material resources and internal management

operations



assignments

Ibidem.

7.1. Accounting of stocks

Chapter 8. Accounting of fixed assets Lecture, brainstorming and adaptation to


Ibidem.

8.1. Accounting of subordinated loans

8.2. Accounting of units

8.3. Accounting for intangible assets

8.4. Accounting of tangible assets

8.5. Accounting of current assets

Chapter 9. Accounting of equity, equivalent capital and provisions Course presentation using audio-visual,

interactive and participatory methods of

training students for conceptualisation and visualization of the concepts taught

Ibidem.

9.1. Accounting of registered capital

9.2. Accounting of bonuses related to capital

9.3. Accounting of reserves

9.4. Accounting of result for the year

Chapter 10. Bank expenditure and revenue Lecture, brainstorming and adaptation to


Ibidem.

Bibliography

1. M.Botea, Gestiunea riscurilor bancare, Publisher InfoMega, Bucharest, 2004.

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2. Dedu V., Gestiune si audit bancar, Publisher Economică, Bucharest, 2003.

3. Legea bancara nr. 58/1998, cu modificarile si completarile aduse de Legea 131/2006. 4. Ordonanta de urgenta 99/2006 privind institutiile de credit si adecvarea capitalului.

5. Legea 312/2004 privind statutul BNR.

6. BNR – Ghidul financiar bancar al Romaniei, Publisher House of Guide, 2006. 7. Order no. 3055 of 29.10.2009 for approval of accounting regulations with European Directives, MO no. 766/10.11.2009.



1. Accounting of flows, intra and interbank settlements Traditional and modern methods: explanation, exercise, conversation, dialogue, pair work, reading, translation,

case study, stimulation, cooperation, problem solving,

brain storming, etc.

It is recommended that students read in advanced the lecture materials so

that they can interact during seminars

2. Accounting of customer operations Ibidem Ibidem

3. Accounting of debts and claims related to personnel

and state budget

Ibidem

Ibidem

4. Accounting of fixed assets Ibidem Ibidem

5. Accounting of equity, equivalent capital and provisions Ibidem Ibidem

Bibliography

1. M. Botea, Gestiunea riscurilor bancare, Publisher InfoMega, Bucharest, 2004.

2. Dedu V., Gestiune si audit bancar, Publisher Economică, Bucharest, 2003.

3. Legea bancara nr. 58/1998, cu modificarile si completarile aduse de Legea 131/2006.

4. Ordonanta de urgenta 99/2006 privind institutiile de credit si adecvarea capitalului.

5. Legea 312/2004 privind statutul BNR. 6. BNR – Ghidul financiar bancar al Romaniei, Publisher House of Guide, 2006.




The study of the subject Accounting of credit institutions offers the graduates of the Bachelor degree programme the competence to occupy economic positions,

even of leadership associated to financial management, as well as the necessary knowledge for their professional development at a later stage by developing partnership relationships with institutions and professional organizations like CECCAR, CAFR and others with similar responsibilities in professional

development.

10. Assessment

Activity

10.1. Criteria of evaluation 10.2. Methods of evaluation 10.3. Percentage from final

grade

10.4. Course

Acquisition of the mentioned specific competences Final exam - multiple choice

questions and oral examination

80%

10.5.. Seminar/lab

Practical applications on treasury accounting, intra and

interbank settlements, and similar to equity and provisions

Practical applications on fixed assets accounting



Knowledge and understanding of the course content at essential ideas level

Solving practical applications according to the topics

Solving at least 10 grids out of 20 during the written exam on Blackboard