Facultatea de Științe Economice și Gestiunea Afacerilor
Str. Teodor Mihali nr. 58-60
Cluj-Napoca, RO-400951
Tel.: 0264-41.86.52-5
Fax: 0264-41.25.70
econ@econ.ubbcluj.ro
www.econ.ubbcluj.ro
DETAILED SYLLABUS
Financial Accounting
1. Information about the study program
1.1 University
1.2 Faculty
1.3 Department
1.4 Field of study
1.5 Program level (bachelor or master)
Babeș-Bolyai University
Faculty of Economics and Business Administration
Accounting and Audit
Accounting
Bachelor
1.6 Study program / Qualification
Accounting and Management Information Systems
2. Information about the subject
2.1 Subject title
Internship - Financial Accounting
2.2 Course activities professor
2.3 Seminar activities professor
Professor PhD Adriana Tiron-Tudor (adriana.tiron@econ.ubbcluj.ro)
2.4 Year of study
II 2.5 Semester
IV
2.6 Type of assessment SE
2.7 Subject regime
Ob
3. Total estimated time (teaching hours per semester)
3.1 Number of hours per week
out of which: 3.2 course
3.3 seminar/laboratory
3.4 Total number of hours in the
90 out of which: 3.5 course
3.6 seminar/laboratory
curriculum
Time distribution
Study based on textbook, course support, references and notes
Additional documentation in the library, through specialized databases and field activities
Preparing seminars/laboratories, essays, portfolios and reports
Tutoring
Assessment (examinations)
Others activities ...................................
3.7 Total hours for individual study
3.8 Total hours per semester
90
3.9 Number of credits
3
90
Hours
5
75
5
2
3
4. Preconditions (if necessary)
4.1 Curriculum
4.2 Skills
•
Knowing and applying (at a basic level) the techniques and recording procedures
specific for financial accounting.
5. Conditions (if necessary)
5.1. For course
development
5.2. For seminar /
laboratory development
•
•
1
NOTE: This document represents an informal translation performed by the faculty.
6. Acquired specific competences
Professional
competences
•
•
•
•
•
•
Transversal
competences
•
•
•
Carrying out the financial-accounting activity at economic entities level, public institutions
and other non-profit organizations
Applying recording techniques and operational procedures specific to financial and
management accounting
Performing specific tasks related to financial control
Participating in the development and implementation of software for financial accounting
Preparing the financial statements, synthesis documents, reporting statements and analyses to
different bodies as well as analyzes, summaries, forecasts and economic evaluation
Assisting management in decision making
Knowledge, explanation and interpretation of ideas, processes, phenomena, states and trends
specific to economic activities and development of augmented judgments at micro and macroeconomic level
Use of technology and modern tools for processing information and managing databases
specific to economic and social activities
Ability to teach students from high school level topics related to economics in case of
graduates possessing a certificate of pedagogical module
7. Subject objectives (arising from the acquired specific competences)
7.1 Subject’s general objective
To develop and deepen skills needed to record transactions in the financial
accounting of a manufacturing, trade or service entity.
7.2 Specific objectives
•
•
•
To deepen the general knowledge received after studying Basic
Accounting;
To shape the abilities needed for the recognition, assessment and
accounting information disclosure for the purpose of presenting the
financial standing and entity performance;
To develop the students’ ability to understand the activity of an economic
entity
8. Contents
8.1 Course
Teaching
methods
Observations
References:
8.2 Seminar/laboratory
1. Entity description
1.1 Entity background, description of the major activities;
1.2 Structure of the accounting department;
1.3 Description of the accounting software.
2. Treasury
2.1 Receipts and payments in cash and by bank transfer;
2.2 Payment and settlement of travel advances;
2.3 Deposits and cash withdrawals.
3. Inventory
3.1 Inventory procurement and dept settlement;
3.2 Inventory consumption;
3.3 The entity’s accounting treatment for inventories.
4. Non-current asset
4.1 Procurement and disposal of tangible and intangible assets;
4.2 Asset’s depreciation;
4.3 The entity’s accounting treatment for non-current assets.
Teaching
methods
Observation,
interviews with
management
Observations
Observation,
documentation,
simulation and
computation
Observation,
documentation,
simulation and
computation
Observation,
documentation,
simulation and
computation
2
NOTE: This document represents an informal translation performed by the faculty.
5. Wage
5.1 Expenses with wages and social reimbursements;
5.2 The accounting of retained contributions.
6. Operational and financial expenses and revenues
6.1 Operational expenses;
6.2 Financial expenses;
6.3 Operational revenues;
6.4 Financial revenues.
7. Equity and long term loans
7.1 Increase/Decrease of shared capital, Premiums, Reserves;
7.2 Recording and settlement of profit/revenue tax;
7.3 Leasing contracts / long term loans
8. Preparation of Trial Balance and General Ledger for the following
accounts: Suppliers, Cash/Treasury, Current Result
Observation,
documentation,
and computation
Observation,
documentation,
and computation
Observation,
documentation,
simulation and
computation
Observation,
documentation,
computation
References:
1. Matiş D., Pop At. (coordonatori), Contabilitate financiară, ediția a 3-a, Editua Alma Mater, Cluj-Napoca,
2010.
2. Pântea P.I., Pop At. (coordonatori), Contabilitatea financiară a întreprinderii, Ed. Dacia, Cluj-Napoca, 2006.
3. Stolowy H., Lebas M.J., Financial Accounting and Reporting – a Global Perspective, Second Edition,
Cengage Learning EMEA, London,2006
4. Mateş D., Matiş D., Cotleţ D., Contabilitatea financiară a entităţilor economice, Ed. Mirton, Timişoara,
2006.
5. ***; Legea Contabilităţii nr.82/1991, republicată, M.Of. nr.48/14.01.2005
6. ***, OMFP 3512 Privind documentele financiar-contabile comune pe economie
7. ***; Reglementări contabile conforme cu Directiva a IV-a a Comunităţii economice Europene, aprobate prin
OMFP nr.3055/2009
9. Corroboration / validation of the subject’s content in relation to the expectations coming from
representatives of the epistemic community, of the professional associations and of the representative
employers in the program’s field.
 This subject is needed for a certification offered by the Association of Chartered Certified Accountants (ACCA);
 For this subject, the formative contents were established considering the education standards for the accounting
profession issued by IASB and the requirements of the national professional organizations: CECCAR and CAFR
and the conclusions of the debates held with business representatives and potential employers.
10. Assessment (examination)
Type of activity
10.1 Assessment criteria
10.4 Course
10.5
•
Seminar/laboratory
•
•
10.2 Assessment methods
Learning and understanding of the
specific issues listed above;
Applying the techniques and recording
procedures based on the entity’s
specificities and documents
Synthesis and analytical thinking
Evaluation of the portfolio
prepared by the students.
The assessment will reveal the
students’ ability to understand the
mechanisms specific for economic
activities form an accounting
perspective.
10.3 Weight in
the final grade
100%
10.6 Minimum performance standard
• Applying the techniques and procedures for recording in accounting of the major transactions encountered in the
economic activity;
• It is necessary to obtain a minimum grade of 5 (five) in order to pass this subject;
• The grades being granted are between 1 (one) and 10 (ten);
• Students must approach each element (question, problem) within the exam sheet;
• The exam is written and takes approximately 120 minutes;
Date of filling
...........................
Signature of the course professor
.............................................
Date of approval by the department
............................................
Signature of the seminar professor
.............................................
Head of department’s signature
......................
3
NOTE: This document represents an informal translation performed by the faculty.