universitatea spiru haret facultatea de management financiar

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universitatea spiru haret facultatea de management financiar
SPIRU HARET UNIVERSITY
FACULTY OF ACCOUNTING AND FINANCIAL MANAGEMENT
CONSTANTA
BACHELOR GUIDE
2012-2015
Bachelor's degree program:
>
ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS
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 RamnicuValcea.
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, audiovisual 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 20002001 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.
9
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.
Curricula / specializations
accredited (A) or provisional
authorization (PA)
Mathematics
Faculty of Mathematics and Mathematics
Informatics, Bucharest
Informatics
Informatics
Geography
Faculty of Geography,
Geography
Bucharest
Geography of tourism
English Language and Literature Modern Languages and Literatures
(French, German, Spanish, Italian,
Russian) / Classical (Latin)
French Language and Literature Modern Languages and Literatures
(English, German, Spanish, Italian,
Russian) / Classical (Latin)
Language and
Modern Languages and Literature
Faculty of Letters, Bucharest
Literature
(English, French) - Modern
Languages and Literature (Arabic)
Modern Languages and Literature
(English, French) - Modern
Languages and Literature
(Japanese)
Romanian Language and Literature
- A Foreign Languages (English,
French)
International Relations International Relations and
Faculty of International
and European Studies European Studies
Relations, History and
Philosophy, Bucharest
History
History
Faculties
Faculty of Law and Public
Administration, Bucharest
Faculty of Law and Public
Administration, Constanţa
Faculty of Law and Public
Administration, Craiova
Faculty of Law and Public
Administration, Râmnicu
Vâlcea
Faculty of Law and
Administration, Brasov
Faculty of Sociology Psychology, Bucharest
Faculty of Psychology and
Pedagogy, Brasov
Faculty of Journalism and
Field of undergraduate
study
Law
Administrative
sciences
Law
Administrative
sciences
Law
Administrative
sciences
Law
Law
Administrative
sciences
Law
Sociology
Psychology
Psychology
Educational sciences
Communication
Public Administration
Form of Number of
study
credits
FT
FT
FT, DL
FT, PT
180
180
180
180
FT
180
FT
180
FT
180
FT
180
FT, PT
180
FT, DL,
PT
FT, DL,
PT
FT, PT
180
180
240
FT
180
FT, PT
240
Public Administration
FT
180
Law
FT
240
Public Administration
FT
180
Law
FT
240
Public Administration
FT, PT
180
Law
Sociology
Psychology
Psychology
Pedagogy
Journalism
FT
FT
FT
FT
FT
FT, PT
240
180
180
180
180
180
Law
14
Faculties
Field of undergraduate
study
Communication Studies,
Bucharest
Faculty of Finance and
Banking, Bucharest
Faculty of Accounting and
Financial Management,
Bucureşti
sciences
Faculty of Accounting and
Financial Management,
Constanţa
Accounting
Faculty of Accounting and
Financial Management,
Craiova
Finance
Accounting
Management
Finance
Management
Accounting
Curricula / specializations
accredited (A) or provisional
authorization (PA)
Communication and public
relations
Finance and Banking
Accounting and management
information systems
Management
Accounting and management
information systems
Finance and Banking
Management
Accounting and management
information systems
Finance and Banking
Finance
Economics and
International business
international business
Faculty of Accounting and
Accounting and management
Accounting
Finance, Râmnicu Vâlcea
information systems
Faculty of Accounting and
Accounting and management
Accounting
Finance, Câmpulung Muscel
information systems
Faculty of Management,
Braşov
Faculty of Marketing and
International Business,
Bucharest
Faculty of Arts, Bucharest
Faculty of Architecture,
Bucharest
Faculty of Physical
Education and Sport,
Bucharest
Faculty of veterinary
medicine, Bucharest
Management
Management
Accounting
Accounting and management
information systems
Marketing
Marketing
Economics and
International business
international business
Theater
Performing arts (Acting)
Music
Music education
Form of Number of
study
credits
FT
FT, DL,
PT
FT, DL,
PT
FT
180
180
180
180
FT
180
FT, PT
FT
180
180
FT, PT
180
FT, PT
180
FT
180
FT, PT
180
FT, PT
180
FT, DL,
PT
FT, DL,
PT
FT, DL,
PT
180
180
180
FT
180
FT
FT, PT
180
180
Architecture
FT
360
Physical education and sport
Physical education and
sport
Physical therapy and special motion
FT, PT
180
FT
180
FT
360
Architecture
Veterinary medicine
Veterinary medicine
15
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).
16
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.
17
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.
18
UNDERGRADUATE STUDIES PROGRAM
CCOUNTING AND MANAGEMENT INFORMATION SYSTEMS
Ist Year of study
> Curriculum
> Sheets disciplines
19
SPIRU HARET UNIVERSITY
FACULTY: ACCOUNTING AND FINANCIAL MANAGEMENT CONSTANTA
Fundamental Field: Economics
Field of Bachelor studies: ACCOUNTING
Study Program: Accounting and Management Information Systems
Study Period (no. of credits): 3 years (180 credits)
Form of Education: FULL TIME
Crt.
No.
NAME OF DISCIPLINE*
CURRICULA
1ST YEAR
applied beginning with university year 2012 - 2013
DISCIPLINE CODE
Semester 1
Semester 2
Hours per week
Hours per week
C
S
2
2
Pw/L
Total
hours
C
S
Pw/L
Number of hours per discipline
Total
hours
Total
Course
Seminar
56
28
28
56
28
28
56
28
28
42
28
14
56
28
28
42
28
14
56
28
28
42
14
28
Specialized
Practice
Evaluation Type
Credits
(E,OE,PA)
Sem.
1
Sem. 2
Sem.
1
Sem.
2
A. COMPULSORY DISCIPLINES
1
2
3
4
5
Economics1
Microeconomics
MFC1101
Macroeconomics
MFC1202
7
Mathematics Applied in Economy
MFC1103
Financial and Actuarial Mathematics
MFC1204
2
1
2
1
E2
5
2
2
E1
5
E2
5
Accounting 1
Accounting (basics)
MFC1105
Accounting (Procedures)
MFC1206
Management Information Systems 1
Management Information Systems (basics) and
Internet
Management Information Systems (accounting
documents)
Management 1
MFC1107
2
2
2
2
MFC1208
1
2
E1
5
E2
E1
5
5
Pv2
5
MFC1109
2
1
42
28
14
E1
4
Business Law
MFC1110
2
1
42
28
14
E1
3
Community law
MFC1211
2
1
42
28
14
E2
3
MFC1212
2
1
42
28
14
E2
4
28
14
14
Law
Finances 1
Public finances and taxation
8
2
5
Economic Calculus 1
General Management
6
2
PA1
Foreign Language (English or
French)
Foreignn Language (English or French) 1
Foreignn Language (English or French) 2
TOTAL HOURS/WEEK (A+B)
Total Credits
MFC1113a /
MFC1113b
MFC1214a /
MFC1214b
1
1
1
13
8
3
24
12
1
6
Total evaluations per semester (E, OE, PA)
3
21
28
14
14
630
350
280
PA1
3
PA2
3
30
5 E1 + 2 PA1
30
5 E2 + 2 PA2
Caption: C=course S=seminar; Pw=Practical works; L=laboratory; E=Examination; OE=Oral Examination; PA= Partial Assessment
20
MICROECONOMICS
1.Information about the program
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study cycle
1.6. Program / Qualification
2.Information concerning course subject
2.1.Name of subject
2.2. Course organizer
2.3. Seminar organizer
2.4. Year of study
Microeconomics
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
3.4 Number of hours in the curricula
56
of which: 3.5 course hours
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms and in fieldwork
Preparation of seminars/labs, home assignments, papers, portfolio, and essays
Tutoring
Examinations
Other activities
3.7 Total hours of individual study
61
3.9 Total hours per semester
125
3.10 Number of credits
5
2
28
3.3 seminar/lab
3.6 seminar/lab
2
28
hours
28
19
14
6
2
-
4. Prerequisites (where relevant)
4.1 curriculum- related
4.2 competences - related
It is not the case.
It is not the case.
5. Facilities and equipment (where relevant)
5.1. for the course

5.2. for the seminars

course classroom will be equipped with: blackboard, markers, overhead projector, computer, projection
screen and appropriate software – Power Point
seminar classroom will be equipped with: blackboard, markers
Professional
competences




Transversal
competences
6. Competences acquired during/after the course
 to apply the principles, norms and professional ethics’ values in their own strategies of working rigorous, efficient and accountable.
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.
7. Course objectives (as resulting from the matrix of specific competences)
7.1 Course goals
7.2 Course objectives
 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.
 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.
22
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
explanation, exercise, conversation, dialogue, pair work,
2 hours
economy and economic agents
analysis, debate organized individual and group
Consumers and producers
explanation, exercise, conversation, dialogue, pair work,
2 hours
analysis, debate organized individual and group
Factors of production utilization
explanation, exercise, conversation, dialogue, pair work,
2 hours
Incomes of economic agents
analysis, debate organized individual and group
Market, competition and prices
explanation, exercise, conversation, dialogue, pair work,
2 hours
analysis, debate organized individual and group
Importance of the average and marginal productivity of
explanation, exercise, conversation, dialogue, pair work,
2 hours
factors of production in decision making process in
analysis, debate organized individual and group
management
Economic performance and production costs. Measures that
explanation, exercise, conversation, dialogue, pair work,
2 hours
help companies to reduce production costs
analysis, debate organized individual and group
The importance of a firm's break-even point
explanation, exercise, conversation, dialogue, pair work,
2 hours
analysis, debate organized individual and group
Labour market equilibrium. Characteristics of the labor
explanation, exercise, conversation, dialogue, pair work,
2 hours
market in Romania: supply and demand for labour
analysis, debate organized individual and group
Monetary aggregates and their role in setting monetary policy. explanation, exercise, conversation, dialogue, pair work,
2 hours
Role of credit in the Romanian economy.
analysis, debate organized individual and group
Capital market institutions in Romania
explanation, exercise, conversation, dialogue, pair work,
2 hours
analysis, debate organized individual and group
Types of Exchange Commission. Purchasing power and
explanation, exercise, conversation, dialogue, pair work,
2 hours
exchange rate fluctuations
analysis, debate organized individual and group
Monopoly as market failure. Government intervention in the
explanation, exercise, conversation, dialogue, pair work,
2 hours
functioning of markets and its limits
analysis, debate organized individual and group
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
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
10.2 Methods of evaluation
-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.
- ability to operate with economic formulas and
apply and interpret standards and economic
Assessment - grid type questions
and oral examination
Assessment - grid type questions
10.3 Percentage from
final grade
80%
20%
23
models;
-logical coherence.
10.6 Minimal performance standard
acquiring properly the basic theoretical knowledge and solving simple applications
,
24
MACROECONOMICS
1.Information about program
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study cycle
1.6. Program / Qualification
2. Information concerning course subject
2.1.Name of subject
2.2. Course organizer
2.3. Seminar organizer
2.4. Year of study
I
Macroeconomics
Associate Professor Ph D. Laura Patache
Assistant Ph D. candidate Cristina Steliana Ciote
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
3.4 Number of hours in the curricula
56
of which: 3.5 course
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms and in fieldwork
Preparation of seminars/labs, home assignments, papers, portfolio, and essays
Tutoring
Examinations
Other activities
3.7 Total hours of individual study
61
3.9 Total hours per semester
125
3.10 Number of credits
5
2
28
3.3 seminar/lab
3.6 seminar/lab
2
28
hours
28
19
14
6
2
-
4. Prerequisites (where relevant)
4.1 curriculum- related
4.2 competences - related
It is not the case.
It is not the case.
5. Facilities and equipment (where relevant)
5.1. for the course

5.2. for the seminars

course classroom equipped with: blackboard, markers, overhead projector, computer, projection screen
and appropriate software – Power Point
seminar classroom equipped with: blackboard, markers
Professional
competences




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.
Transversal
competences
6. Specific acquired competences

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.
8. Content
8.1 Course
Theory of aggregate economic behavior
Economic growth and development
Income, consumption, savings and investment
Fluctuations of the economic activity
Teaching methods
expository method and that of interactive dialogue
expository method and that of interactive dialogue
expository method and that of interactive dialogue
expository method and that of interactive dialogue
Observations
4 hours
2 hours
4 hours
4 hours
25
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
2 hours
organized individual and group
Economic growth and development. Types and
explanation, exercise, conversation, dialogue, pair work, analysis, debate
2 hours
growth factors. Worsening economic disparities
organized individual and group
Inflation and unemployment
explanation, exercise, conversation, dialogue, pair work, analysis, debate
2 hours
organized individual and group
Typology of business cycles
explanation, exercise, conversation, dialogue, pair work, analysis, debate
2 hours
organized individual and group
State intervention in economy
explanation, exercise, conversation, dialogue, pair work, analysis, debate
2 hours
organized individual and group
State budget and taxation. Laffer curve
explanation, exercise, conversation, dialogue, pair work, analysis, debate
2 hours
organized individual and group
Scenarios for the future evolution of the global
explanation, exercise, conversation, dialogue, pair work, analysis, debate
4 hours
economy - post-crisis
organized individual and group
Creative class - the new theory of R. Florida
explanation, exercise, conversation, dialogue, pair work, analysis, debate
2 hours
organized individual and group
Welfare and Poverty - Human Development
explanation, exercise, conversation, dialogue, pair work, analysis, debate
2 hours
Report. Indicators
organized individual and group
Trends in the economy: regionalization,
explanation, exercise, conversation, dialogue, pair work, analysis, debate
2 hours
mondialization, globalization. Knowledge
organized individual and group
Economy
The world economy
explanation, exercise, conversation, dialogue, pair work, analysis, debate
2 hours
organized individual and group
Integration and globalization
explanation, exercise, conversation, dialogue, pair work, analysis, debate
2 hours
organized individual and group
Checking concepts acquired
explanation, exercise, conversation, dialogue, pair work, analysis, debate
2 hours
organized individual and group
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
10.4 Course
10.1 Criteria of evaluation
-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.
10.5 Seminar/lab
- ability to operate with economic formulas and
apply and interpret standards and economic
models;
-logical coherence.
10.6 Minimal performance standard
acquiring properly the basic theoretical knowledge and solving simple applications
10.2 Methods of evaluation
Exam - grid type questions and oral
examination
Assessment - grid type questions
10.3 Percentage from
final grade
80%
20%
,
26
MATHEMATICS APPLIED IN THE ECONOMY
1.
Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting and Management Information Systems
Bachelor degree
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Study programme / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
2.4. Year of study
Mathematics applied in the economy
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
3.4 Total hours of the curricula
56
of
which
: 3.2
cours
e
of
whic
h: 3.5
cours
e
2
3.3 seminar/laboratory
2
28
3.6 seminar/laboratory
28
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialized electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
65
3.9 Total hours per semester
125
3.10 Number of credits
5
hours
30
10
25
2
2
-
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


Professional
competences

The capacity of working with the principles and notions afferent to the mathematics applied in the economy
Transversal
competences
6. Specific acquired competences

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)
27
7.1 General objectives of the course
7.2 Specific objectives

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
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
8. Content
8.1 Course
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
Teaching methods
Systematic writing
blackboard
on
the
Observations
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
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
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
4
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
28
8.2 Seminar/laboratory
1. Elements of superior algebra with applications in economy.
Applications
2. Optimum substantiation of the decisions through linear
programming. Applications
3. Optimum decisions of transport. Applications
Teaching methods
Observations
6
6
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
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
4
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
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
10.2 Methods of evaluation
Capacity of using methods specific to the
applied mathematics in the economiy
Capacity of solving different economic
problems by using mathematical solutions
Exam – grid test on the Blackboard
platform
Assessment – on line tests
10.3 Percentage from
final grade
80%
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
29
FINANCIAL AND ACTUARIAL MATHEMATICS
1. Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Management/ Finance and Banking/ Accounting
Bachelor degree
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Study programme / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
2.4. Year of study
Financial and Actuarial Mathematics
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
3.4 Total hours of the curricula
42
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialized electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
80
3.9 Total hours per semester
125
3.10 Number of credits
5
28
3.3 seminar/laboratory
3.6 seminar/laboratory
14
hours
30
25
25
1
2
-
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

Lecture room equipped with a projection apparatus/video projector and a projector screen
computer and IT connection
Lecture room equipped with a projection apparatus/video projector and a projector screen
computer and IT connection

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
Professional
competences

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
Transversal
competences
6. Specific acquired competences


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
30
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
8. Content
8.1 Course
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
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
Chapter III Elements of actuarial mathematics
Teaching methods
Systematic writing on the
blackboard
Observations
8
10
8
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.
3.R. Cristescu, Matematici generale, Didactical and Pedagogical Publishing House, Bucuresti, 2009
8.2 Seminar/laboratory
Teaching methods
1. Elements of the probability theory with application in the economy.
.
Applications
2. Elements of financial mathematics. Applications
3. Elements of actuarial mathematics. Applications
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
Observations
6
4
4
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 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
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
Capacity of using mathematical models
at the financial operations
Learning of the methods and techniques
of financial and actuarial calculus
10.2 Methods of evaluation
Exam – grid test on the Blackboard platform
Assessment – on line tests
10.3 Percentage
from final grade
80%
20%
10.6 Minimal standard of performance

Knowing the main mathematical models used in the financial market
31
ACCOUNTING (BASES)
2.
Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
License
Accounting and management
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Study programme / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
2.4. Year of study
1
ACCOUNTING (BASES)
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
56
3.4 Total hours of the curricula
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialized electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
69
3.9 Total hours per semester
125
3.10 Number of credits
5
2
28
3.3 seminar/laboratory
3.6 seminar/laboratory
2
28
hours
36
17
14
2
-
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


Classrom equipped with projector, projector screen, computer, Internet.
Classrom equipped with projector, projector screen, computer, Internet.
Professional competences
6. Specific acquired competences
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
32
Professional
competences
Transversal
competences
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
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
7.2 The specific objectives












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
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
8. Content
8.1 Course
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.
Chapter II - PURPOSE OF STUDY AND ACCOUNTING METHOD
The subject of accounting;
Accounting method;
Processes accounting method;
General principles of accounting method.
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.
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;
Teaching methods
Observations
Interactive course Exposure
2 hours
Interactive course Exposure
3 hours
Interactive course Exposure
8 hours
Interactive course Exposure
6 hours
33
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
Interactive course archiving;
4 hours
Exposure
Accounting records: content, completion and management;
Synthesis accounting documents;
Organization systems in accounting records.
Chapter VI - ASSESSMENT, THE STARTING POINT IN ACCOUNTING RECORDS
Evaluation concept in accounting. Principles of assessment;
Interactive course 2 hours
Accounting evaluation forms;
Exposure
Revaluation of balance sheet items.
Chapter VII - PROCEEDINGS OF CLOSING THE FINANCIAL EXERCISE
Patrimony inventories
Purpose and scope of the inventory. Inventory functions.
Interactive course Organizing and carrying inventory.
3 hours
Exposure
Inventory register - document summarizing the results of accounting inventory.
Highlights for preparation of the annual financial statements
Elements of analysis for financial statements
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.
8.2 Seminar/laboratory
Teaching methods
Observations
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
Debates - practical applications
8 hours
performance
4. Accounting mechanism: analysis, registration and transactions control in
Debates - practical applications
6 hours
accounts
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
9. Corroboration of the course content with the expectations of the epistemic community representatives,
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
10.4 Course
10.1 Criteria of evaluation
10.2 Methods of evaluation
Acquiring specific knowledge, mentioned in the
previous paragraphs
Acquiring specific knowledge, mentioned in the
previous paragraphs
Computerized assessment during the
semester - multiple choice
Final evaluation - computerized exam multiple choice
10.3 Percentage from
final grade
20%
80%
10.5 Seminar/laboratory
10.6 Minimal standard of performance
 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
34
ACCOUNTING (PROCEDURES)
3.
Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
License
Accounting and management information systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Study programme / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
2.4. Year of study
1
ACCOUNTING (PROCEDURES)
2.5 Semester
2
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
3
of which: 3.2 course
42
3.4 Total hours of the curricula
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialized electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
83
3.9 Total hours per semester
125
3.10 Number of credits
5
2
28
3.3 seminar/laboratory
3.6 seminar/laboratory
1
14
hours
36
17
28
2
-
4. Preconditions (where necessary)
4.1 of curriculum
4.2 of competences


attending course Accounting (Bases)
Knowledge of basic accounting concepts and principles
5. Conditions (where necessary)
5.1. to develop the course
5.2. to develop the
seminar/laboratory


Classrom equipped with projector, projector screen, computer, Internet.
Classrom equipped with projector, projector screen, computer, Internet.
Professional competences
6. Specific acquired competences
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
35
Transversal
competences
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

7.2. The specific objectives



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
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
8. Content
8.1 Course
Teaching methods
Observations
Chapter I – ANALYSIS AND OPERATION OF CAPITAL ACCOUNTS
The term capital, structure and characteristics of capital
Exposure - practical
Characterization of accounts regarding capital formation
application - case
2 hours
Characterization of accounts regarding capital movement
studies
The content and structure of exercise results – characterization of results accounts
Exposure - practical
Chapter II – ANALYSIS AND OPERATION OF FIXED ASSETS ACCOUNTS
The content and characterization of intangible assets accounts
application - case
4 hours
The content and characterization of tangible assets accounts
studies
Chapter III – ANALYSIS AND OPERATION OF INVENTORIES AND PRODUCTION
IN PROGRESS ACCOUNTS
The content and evaluation of stocks
Exposure - practical
Characterization of stocks accounts regarding raw materials and consumables
application - case
4 hours
Characterization of products accounts
studies
Characterization of commodities accounts
Account regarding production in progress accounts
Stocks accounts placed with others
Chapter IV – ANALYSIS AND OPERATION OF RECEIVABLES AND SHORT TERM
LIABILITIES ACCOUNTS
Notion, structure and evaluation of receivable and liabilities accounts
Exposure - practical
Characterization of claims and commercial obligations accounts
application - case
8 hours
Characterization of claims and salary arrears accounts
studies
Characterization of claims and social debts accounts
Characterization of claims and tax liabilities accounts
Characterization of claims and various debts accounts
Chapter V – ANALYSIS AND OPERATION OF RECEIVABLES AND LONG TERM
Exposure - practical
LIABILITIES ACCOUNTS
application - case
2 hours
Receivable and long-term debts accounts
studies
Content and assessment of long-term receivables and payables
Chapter VI – ANALYSIS AND OPERATION OF FINANCIAL INVESTMENTS
Exposure - practical
ACCOUNTS
application - case
2 hours
Structure and evaluating financial investments
studies
Characterization of financial investment accounts
Exposure - practical
Chapter VII – ANALYSIS AND OPERATION OF TREASURY ACCOUNTS
Characterization of accounts at banks
application - case
2 hours
Characterization of house accounts
studies
Exposure - practical
ChapterVIII ANALYSIS AND OPERATION OF PROVISIONING ACCOUNTS
Definition, classification, evaluation and tax treatment
application - case
2 hours
Characterization of the supply for risks and charges accounts
studies
Chapter IX ANALYSIS AND OPERATION OF EXPENDITURE AND REVENUE
Exposure - practical
ACCOUNTS
application - case
2 hours
Activities and financial results of the economic entity
studies
Function and operation of expenditure and revenue accounts
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.
36
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.
8.2 Seminar/laboratory
Teaching methods
Observations
Case studies - practical
1. Analysis and operation of capital accounts
1 hours
applications
Case studies - practical
2. Analysis and operation of fixed assets accounts
2 hours
applications
Case studies - practical
3. Analysis and operation of inventories and production in progress accounts
2 hours
applications
Case studies - practical
4. Analysis and operation of receivables and short term liabilities accounts
4 hours
applications
Case studies - practical
5. Analysis and operation of receivables and long term liabilities accounts
1 hour
applications
Case studies - practical
6. Analysis and operation of financial investments accounts
1 hour
applications
Case studies - practical
7. Analysis and operation of treasury accounts
1 hour
applications
Case studies - practical
8. Analysis and operation of provisioning accounts
1 hour
applications
Case studies - practical
9. Analysis and operation of expenditure and revenue accounts
1 hour
applications
Bibliography: Gheorghe Dumitru – Accounting bases and procedures, Publisher: Ex Ponto, 2006
9. Corroboration of the course content with the expectations of the epistemic community representatives,
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.
10. Evaluation
Type of activity
10.4 Course
10.1 Criteria of evaluation
10.2 Methods of evaluation
Acquiring specific knowledge, mentioned in the
previous paragraphs
Acquiring specific knowledge, mentioned in the
previous paragraphs
Computerized assessment during the
semester - multiple choice
Final evaluation - computerized exam multiple choice
10.3 Percentage from
final grade
20%
80%
10.5 Seminar/laboratory
10.6 Minimal standard of performance
 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
37
MANAGEMENT INFORMATION SYSTEMS (FUNDAMENTALS) AND INTERNET
1.Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor degree
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Study programme / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
2.4. Year of study
Management Information Systems (Fundamentals) and Internet
1
2.5 Semester
I
2.6 Evaluation type
Exam
2.7Course
status
CD/SD
Compulsory
discipline/Specializ
ed discipline
3.Total estimated time (hours per semester of didactic activities)
3.1 Number of hours per week
4
of which: 3.2 course
3.4 Total hours of the curricula
56
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialized electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
69
3.9 Total hours per semester
125
3.10 Number of credits
5
2
28
3.3 seminar/laboratory
3.6 seminar/laboratory
2
28
hours
13
13
13
28
2
-
4. Preconditions (where necessary)


4.1 of curriculum
4.2 of competences
It is not the case
It is not the case
5. Conditions (where necessary)


5.1. to develop the course
5.2. to develop the seminar/laboratory
videoprojector
laboratory with 10 computers minimum
Transversal
competences
Professional
competences
6. Specific acquired competences




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.




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.

Understanding basic concepts and main fund of knowledge of computer systems;

7.2 Specific objectives
38











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.
8. Content
8.1 Course
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.
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.
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.
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.
Bibliography
1.
2.
3.
4.
5.
6.
Teaching methods
Traditional and modern methods:
expositive method, interactiv dialogue,
demonstration, explanation.
Observations
4 hours
8 hours
8 hours
8 hours
Avram V., Dodescu Gh., - Informatics. Operating systems and application software, Economica Publishing House, Bucharest, 2007.
Bacivarov, A. – Servicii Internet, Matrixrom Publishing House, 2010.
Barbu, G., Banica, L., Paun, V., “Calculatoare personale. Arhitectura, functionare si interconectare”, Matrixrom Publishing House
Bucharest, 2011.
Batagan, L., - Localităti virtuale, Economica Publishing House, Bucharest, 2007, 2008
Gralla, P.,- Cum functioneaza Internet-ul, Teora Publishing House, Bucharest, 2003
Roşca, I., - Societatea cunoaşterii, Economica Publishing House, Bucharest, 2006
Tamaş, I., Năstase P., s.a. - Bazele tehnologiei informatiei şi comunicatiilor, Infomega Publishing House, Bucharest, 2008.
8.2 Seminar/laboratory
Computer structure
Windows Operating System
Teaching methods
Traditional and
modern methods:
Observations
2 hours
2 hours
39
Operations with files and folders
explanation,
2 hours
exercise,
Computer networks. IP addresses of
2 hours
computers. Ping, traceroute, ifconfig conversation,
dialogue, pair
Computer networks. Sharing
2 hours
work.
resources on a network.
Computer networks. Email
2 hours
Computer networks. Using browsers
2 hours
Computer networks. Using search
2 hours
engines
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
2 hours
an electronic shop.
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
9. Corroboration of the course content with the expectations of the epistemic community representatives,
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.
10. Evaluation
Type of activity
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
Learning theoretical knowledge on
the
structure
of
computers,
operating systems, notions of
networks, Internet and HTML
Practical skills in operating
electronic computers
10.2 Methods of evaluation
Final exam – grid test and oral examination
Partial exam – grid test
10.3 Percentage
from final
grade
80%
20%
10.6 Minimal standard of performance

basic operations with Windows OS

use of Windows network environment to share equipment

Use e-mail and browsers

Web page design
40
MANAGEMENT INFORMATION SYSTEMS (ACCOUNTING DOCUMENTS)
1.Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor degree
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Study programme / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
2.4. Year of study
Management Information Systems (Accounting documents)
1
2.5 Semester
II
2.6 Evaluation type
Assesment
2.7Course
status
CD/SD
Compulsory
discipline/Specializ
ed discipline
3.Total estimated time (hours per semester of didactic activities)
3.1 Number of hours per week
3
of which: 3.2 course
3.4 Total hours of the curricula
42
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialized electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
83
3.9 Total hours per semester
125
3.10 Number of credits
5
1
14
3.3 laboratory
3.6 laboratory
2
28
hours
20
18
15
28
2
-
4. Preconditions (where necessary)


4.1 of curriculum
4.2 of competences
Skills in using computers
The ability to properly use an electronic computer
5. Conditions (where necessary)
5.1. to develop the course
5.2. to develop the
seminar/laboratory


videoprojector
laboratory with 10 computers minimum
Transversal
competences
Professional
competences
6. Specific acquired competences



Ability to create specific accounting documents in Word format;
Ability to create specific accounting documents in Excel;
Ability to create Powerpoint presentations;




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

7.2 Specific objectives




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.
Correct operation with Microsoft Word editor (editing, viewing, formatting,
41





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.
8. Content
8.1 Course
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
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.
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.
Bibliography
Teaching methods
Traditional and modern methods:
expositive method and that the of
interactiv dialogue, demonstration,
explanation.
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
Traditional and modern
documents. Character level formatting.
methods: explanation,
Paragraph level formatting.
exercise, conversation,
dialogue, pair work.
Word. Paragraph level formatting
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
Word. Operations on tables. Creating tables.
Insert and delete rows and columns. Mail
Merge
Making PowerPoint presentations. Inserting
slides. Applying color schemes. Formatting
text in slides
Excel. Basic operations
Excel. Formulas, cell and worksheet
references
Excel functions and Excel database functions.
Excel. Sorting and subtotals
Excel diagrams
Excel databases
Excel. Applications. Trial balance and payroll
Excel. Complex application
Bibliography
Observations
4 hours
6 hours
4 hours
1 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
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
9. Corroboration of the course content with the expectations of the epistemic community representatives,
professional associations and employers representative for the programme
42
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.
10. Evaluation
Type of activity
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
theoretical knowledge about the
Word text editor Word, Excel
spreadsheet editor
Practical skills in operating with
Word and Excel
10.2 Methods of evaluation
Final exam – grid test and oral examination
Partial exam – grid test
10.3 Percentage
from final
grade
80%
20%
10.6 Minimal standard of performance

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
43
GENERAL MANAGEMENT
1. Information on the academic program
1.1.Higher education institution
1.2.Faculty
1.3.Department
1.4.Field
1.5.Study cycle
1.6.Program / Qualification
Spiru Haret University
Faculty of Accounting and Financial Management Constanta
Department of Management, Accounting and Finance Constanta
Management
Undergraduate
Accounting and Informatics
2. Information concerning the course subject
2.1.Name of subject
2.2.Course organizer
2.3.Seminar organizer
2.4. Year of study
General Management
1
2.5.Semest 1 2.6.Evaluation type
er
3. Estimated time (hours per semester) of teaching / learning activities
3.1 No. hours per week
3.2 of which course
2
3
hours:
3.4 No. hours in the curriculum
42
3.5 of which course
28
hours:
Distribution of teaching / learning time
Study of textbook, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminars / labs, home assignments, papers, portfolio, essays
Tutoring
Examinations
Other………
3.7 Total hours of individual study
55
3.9 Total hours per semester
100
3.10 No. of credits
4
E1
2.7.Course type
CS/SS
3.3 of which seminar / lab
hours:
3.6 of which seminar / lab
hours:
1
14
hours
30
10
15
1
2
-
4. Prerequisites (where relevant)
4.1 curriculum-related
4.2 competence-related


5. Facilities and equipment (where relevant)
5.1. for the course
5.2. for the seminar / lab


classroom equipped with video projector and projection screen, computer and Internet connection
classroom equipped with video projector and projection screen, computer and Internet connection
Transversal Professional
competences competences
6. Competences acquired during / after the course
• 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.
• 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
7.2 Course objectives
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.
• 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
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
Chapter II Organization and management
2.1. The notion of organization
2.2. The notion of firm
2.3. Establishment and liquidation of companies
Teaching methods
Observations
4 hours
Systematic exposure, case study, discussion,
conversation
4 hours
44
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
Chapter IV Planning
4.1. General characteristics of planning
4.2. Planning process
4.3. Strategic Planning
4.4. Planning tools
Chapter V Organizing
5.1. General characteristics of organizing
5.2. Organizing subsystem
5.3. Process organizing
5.4. Structural organizing
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
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
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
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
Analysis and design of a business organization
Systematic exposure, case study,
Motivating employees - case study
discussion, conversation
Documents used in exercising control
Mathematical methods of decision making
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.
2 hours
4 hours
4 hours
4 hours
2 hours
4 hours
2 hours
4 hours
2 hours
2 hours
4 hours
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
Knowledge of concepts, theories, principles, models specific
Final checking – grid test and
management system and its subsystems;
oral examination
Ability to apply specific tools managerial functions;
10.5 Seminar
The ability to use mathematical methods in decision making
Partial checking – grid test
/ lab
Ability to plan and organize a series of activities to achieve the
objectives
10.6 Minimal performance standard
• Ability to explain specific management dimensional and identify the components of the three-dimensional structure.
• The ability to use decision tools
10.3 Weight in the
final grade
10.4 Course
Date:
Course organizer's signature,
80%
20%
Seminar organizer's signature,
45
PUBLIC FINANCES AND TAXATION
1. Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor degree
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Study programme / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
2.4. Year of study
Public Finances and Taxation
1
2.5 Semester
2
2.6 Evaluation
type
Exam/
Assessment
2.7Course status
DO/DS
E2
CS/CS
Compulsory discipline/
Complementary discipline/
Fundamental 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
42
3.4 Total hours of the curricula
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialized electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
58
3.9 Total hours per semester
100
3.10 Number of credits
4
2
28
3.3 seminar/laboratory
3.6 seminar/laboratory
1
14
hours
26
12
12
6
2
-
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


Video projector, laptop
Video projector, laptop
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.
Professional competences
Professional competences
6. Specific acquired competences

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.
46
Professional competences
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.
Transversal competences
5. The elaboration of professional projects by using principles and methods
• Performing current financial and economic analysis based on data and information collected
established
in
the
field
- Performing financial and economic analysis based on data collected from the consolidated general budget of a state.
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
47
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
8. Content
8.1 Course
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
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
Teaching methods
Traditional and modern methods:
expositive method and that the of
interactiv dialogue, demonstration,
explanation, etc.
Observations
48
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
8.2 Seminar/laboratory
Teaching methods
Observations
1. The public expenditure system – analysis indicators
Traditional and modern methods:
explanation, exercise,
2. The public financial resources system – analysis indicators
conversation, dialogue, pair work,
3. Direct taxes in Romania - the method of calculation.
reading, translation, case study,
4. Indirect taxes in Romania - the method of calculation.
stimulation, cooperation, problem
5. Application regarding state loans
solving, brain storming, etc.
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
9. Corroboration of the course content with the expectations of the epistemic community representatives,
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.
10. Evaluation
Type of activity
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
10.2 Methods of evaluation
The capacity to assimilate properly
and completely the knowledge, the
consistency in expression, the level
of assimilation of specialized
language.
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.
Assessment through various exercises,
dialogues, conversation, papers, mini-projects,
case studies
Final assessment/ Exam – grid test
Assessment – on line tests
10.3 Percentage
from final grade
80%
20%
10.6 Minimal standard of performance

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.
49
ENGLISH 1: ENGLISH LANGUAGE FOR DAILY USE 1
1. Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor degree
Accounting and Management Information Systems/economist
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Programme of study / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminars
2.4. Year of study
English 1: English Language for Daily Use
1
2.5 Semester
I
2.6 Type of evaluation
PV1assessm
ent1
2.7Course
status
CD/CD
Compulsory
Discipline/Comple
mentary Discipline
3.Total estimated time (hours of didactic activities per semester)
3.1 Number of hours per week
2
3.4 Total hours of the curricula
28
of which: 3.2
course
of which: 3.5
course
1
3.3 seminar/laboratory
1
14
3.6 seminar/laboratory
14
hours
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialised electronic platforms and on the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
3.9 Total hours per semester
3.10 Number of credits
18
10
12
4
3
-
43
75
3
4. Preconditions (where necessary)


4.1 of curriculum
4.2 of competences
English language knowledge of lower intermediate level
5. Conditions (where necessary)
5.1. to develop the course
5.2. to develop the
seminar/laboratory


classroom equipped with video projector
language cabinet equipped with TV, PC with internet access and CD player
Professional
competences
6. Specific acquired competences
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
50
Transversal competences
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
7.2 Specific objectives
-
 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
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.
8. Contents
8.1 Course
1. Unit 1 - Identification. Meeting New People
Unit 2 – Education. Career
Teaching methods
Traditional and modern methods:
expositive method and that the of
interactive
dialogue,
demonstration, explanation, etc.
Observations
2
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
51
8.2 Seminar/laboratory
Teaching methods
Observations
Present Simple and Present Continuous
Traditional and modern methods:
1
explanation, exercise,
Present Perfect Simple and Continuous
1
conversation, dialogue, pair work,
Past Simple and Continuous
1
reading, translation, case study,
Past Perfect Simple and Continuous
1
stimulation, cooperation, problem
Means of expressing Future
1
solving, brain storming, etc.
Tenses in English
2
Modal verbs
2
The Noun
1
Noun Plurals
1
The Article, The Adjective
1
Revision
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
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
Type of activity
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
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
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
10.2 Methods of evaluation
Final assessment
examination
–
grid
Partial assessment – grid test
test and
oral
10.3 Percentage from
final grade
80%
20%
10.6 Minimal standard of performance

Solving some items of communication in English with a low level of difficulty
52
FRENCH 1: FRENCH LANGUAGE FOR DAILY USE
1. Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor degree
Accounting and Management Information Systems/economist
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Programme of study / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminars
2.4. Year of study
French 1: French Language for Daily Use
1
2.5 Semester
I
2.6
Type
evaluation
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
Study on manual, course support, bibliography and notes
Additional research at the library, on specialised electronic platforms and on the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
43
3.9 Total hours per semester
75
3.10 Number of credits
3
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
Professional
competences
6. Specific
of
PV1assessment1
1
14
2.7Course
status
CS/CS
Compulsory
Subject/Compleme
ntary Subject
3.3 seminar/laboratory
3.6 seminar/laboratory
1
14
hours
18
10
12
4
3
-
French language knowledge of lower intermediate level


classroom equipped with video projector
language cabinet equipped with TV, PC with internet access and CD player
acquired competences
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
Transversal
competences
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
Awareness of the cultural stereotypes and fight against them
Development of independent, critical and reflective thinking by receiving a variety of texts in French
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 subject
 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
53
7.2 Specific objectives
-
(essays, reviews, letters, etc.), speaking, and listening comprehension
 acquisition and study of basic grammar structures
 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
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.
8. Content
8.1 Course
Unité 1 - SALUER / SE PRESENTER
Unité 2 – LES PAYS / LES NATIONALITES
Unité 3 – DEMANDER SON CHEMIN
Unité 4 – A L’HOTEL
Unité 5 – TELEPHONER
Teaching methods
Traditional and modern methods:
expositive method and that the of
interactive dialogue,
demonstration, explanation, etc.
Observations
1
1
1
1
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
Unité 10 – LES PROFESSIONS ET LES JOBS
2
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
Optional bibliography
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
8.2 Seminar/laboratory
Teaching methods
Observations
Les pronoms personnels sujets; L’indicatif présent des verbes
Traditional and modern methods:
1
explanation, exercise,
Le pluriel et le genre des noms; La négation en français; Les
1
conversation, dialogue, pair work,
pronoms possessifs et démonstratifs
reading, translation, case study,
Les articles – défini, indéfini, partitif; Les pronoms interrogatifs;
1
stimulation, cooperation, problem
L’imparfait
solving, brain storming, etc.
L’adjectif qualificatif; Le passé composé de l’indicatif; Le plus2
que-parfait de l’indicatif
Les adjectifs déterminatifs; Les verbes pronominaux
1
Le futur proche; Le passé récent; Les pronoms compléments
2
(COD, COI); Les pronoms adverbiaux en et y
Le futur simple; Les adverbes; L’impératif
1
Les pronoms relatifs et indéfinis; L’interrogation en français; Le
1
conditionnel présent et passé
La règle du SI conditionnel; La concordance des temps à
1
l’indicatif
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
Optional bibliography
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
54
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
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 French language, in different situations related to
certain aspects of the daily discourse.
10. Evaluation
Type of activity
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
10.2 Methods of evaluation
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
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
Oral and written assessment through various
exercises, dialogues, conversation, papers,
mini-projects, case studies
Final assessment– grid test on the Blackboard
platform
Partial assessment– on line tests
10.3 Percentage from
final grade
80%
20%
10.6 Minimal standard of performance

Solving some items of communication in French with a reduced level of difficulty
55
ENGLISH 2: THE LANGUAGE FOR BUSINESS
1. Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor degree
Accounting and Management Information Systems/economist
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Programme of study / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminars
2.4. Year of study
English 2: The Language of Business
1
2.5 Semester
II
2.6 Type of evaluation
PV2assessment 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
din care: 3.2 curs
2
3.4 Total hours of the curricula
28
din care: 3.5 curs
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialised electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorial
Examinations
Other activities………
3.7 Total hours of individual study
43
3.9 Total hours per semester
75
3.10 Number of credits
3
1
14
3.3 seminar/laborator
3.6 seminar/laborator
1
14
ore
18
10
12
4
3
-
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
5.2. to develop the
seminar/laboratory


classroom equipped with video projector
language cabinet equipped with TV, PC with internet access and CD player
Professional competences
6. Specific acquired competences
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

Transfer and mediation of oral and/or written messages in various situations of communication
56
Transversal
competences






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
7.2 Specific objectives
-
 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
 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
development of skills of comprehension and utterance of messages specific to
business context and use;
-
updating of linguistic and cultural knowledge, adapting them to specific contexts;
-
gradual acquisition of vocabulary related to business 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 business language
-
8. Contents
8.1 Course
1. Unit 1 Greeting New People
Meeting and greeting people (Introductions)
Presentations: Hans Schnalb, Monica Angelescu
Business conversation
Teaching methods
Traditional and modern methods:
expositive method and that of the
interactive
dialogue,
demonstration, explanation, etc.
Observations
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
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
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
Unit 6
Higher education
Higher Education and careers: “Spiru Haret” University
Higher Education in Britain and the USA
1
1
1
1
57
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
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
Unit 14
Final revision - The Language of Business
1
1
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.
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
8.2 Seminar/laboratory
If clause- First, second and third conditional
Non-finite forms: Infinitives and gerunds
Mood: the Subjunctive vs. Indicative
Reported speech
Sequence of tenses
The passive voice
Phrasal verbs
Word order
Word partnerships (Business English collocations)
Revision
Teaching methods
Traditional and modern methods:
explanation, exercise,
conversation, dialogue, pair work,
reading, translation, case study,
stimulation, cooperation, problem
solving, brain storming, etc.
Observations
2
2
1
2
1
1
1
1
1
2
58
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
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 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
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
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
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
10.2 Methods of evaluation
Final assessment
examination
–
grid
Partial assessment– grid test
test and
oral
10.3 Percentage from the
final grade
80%
20%
10.6 Minimal standard of performance

Solving of some items of communication in English with a medium level of difficulty
59
FRENCH 2: THE LANGUAGE FOR BUSINESS
1. Data about programme
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Programme of study / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminars
2.4. Year of study
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor degree
Accounting and Management Information Systems/economist
French 2: The Language of Business
1
3. Total estimated time (hours
3.1 Number of hours per week
3.4 Total hours of the curricula
2.5 Semester
II
2.6 Type of evaluation
PV2assessm
ent 2
2.7Course status
CS/CS
Compulsory
Subject/Comple
mentary Subject
of didactic activities per semester)
2
28
of which: 3.2 course
of which : 3.5
course
1
14
3.3 seminar/laboratory
3.6 seminar/laboratory
1
14
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialised electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorial
Examinations
Other activities………
3.7 Total hours of individual study
43
3.9 Total hours per semester
75
3.10 Number of credits
3
4. Preconditions (where necessary)
4.1 de curriculum

4.2 of competences

5. Conditions (where necessary)
5.1. to develop the course
5.2. to develop the
seminar/laboratory
Professional competences
6. Specific
hours
18
10
12
4
3
-
French language knowledge of intermediate level


classroom equipped with video projector
language cabinet equipped with TV, PC with internet access and CD player
acquired competences
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

Transfer and mediation of oral and/or written messages in various situations of communication
60
Transversal
competences






Awareness of the French language contribution to the spreading of contemporary culture
Critical reporting to French 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 French
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
 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;
-
updating of linguistic and cultural knowledge, adapting them to specific contexts;
-
gradual acquisition of vocabulary related to business 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 business language
8. Contents
8.1 Course
Unité 1 Qu’est-ce qu’une entreprise?; L’entreprise, système
ouvert; L’entreprise, système organisé; L’organigramme d’une
entreprise
Teaching methods
Traditional and modern methods:
expositive method and that of the
interactive
dialogue,
demonstration, explanation, etc.
Observations
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
61
Stănescu, Amelia, Bien maîtriser le français économique, Editura Europolis, Constanţa, 2007
Stănescu, Amelia, A la recherche d’un plaisir... économique, Editura Europolis, Constanţa, 2004
Optional bibliography
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
3. Vasilescu, Dumbrăvescu, Burcea, Niculescu, Dicţionar de termeni economici (român-englez-francez-spaniol), Editura Polirom, Iaşi, 2008
8.2 Seminar/laboratory
Teaching methods
Observations
La phrase ; propositions indépendantes, principales et
Traditional and modern methods:
1
subordonnées
explanation, exercise,
conversation, dialogue, pair work,
Le verbe – Modes et temps;
2
reading, translation, case study,
Verbes réguliers, verbes irréguliers
1
stimulation, cooperation, problem
Verbes transitifs, verbes intransitifs
1
Verbes auxiliaires ; Le participe passe; L’accord du participe passé solving, brain storming, etc.
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
1
subordonnées circonstancielles
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
Optional bibliography
1. Cilianu-Lascu, Corina – Franceza pentru economişti, Ed. Teora, Bucureşti, 2005
2. Jeanrenaud, Alfred, Langue française contemporaine, Editura Polirom, Iaşi, 1996
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 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
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
10.2 Methods of evaluation
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
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
Oral and written assessment through various
exercises, dialogues, conversation, papers,
mini-projects, case studies
Final assessment– grid test on the Blackboard
platform
Partial assessment– on line tests
10.3 Percentage from the
final grade
80%
20%
10.6 Minimal standard of performance

Solving of some items of communication in French with a reduced level of difficulty
62
UNDERGRADUATE STUDIES PROGRAM
CCOUNTING AND MANAGEMENT INFORMATION SYSTEMS
IInd Year of study
 Curriculum
 Sheets disciplines
63
SPIRU HARET UNIVERSITY
FACULTY: ACCOUNTING AND FINANCIAL MANAGEMENT CONSTANTA
Fundamental Field: Economics
Field of Bachelor studies: ACCOUNTING
Study Program: Accounting and Management Information Systems
Study Period (no. of credits): 3 years (180 credits)
CURRICULA
2 ND YEAR
applied beginning with university year 2013 – 2014
Form of Education: FULL TIME
No
1
2
3
4
5
6
7
8
9
NAME OF DISCIPLINE*
A. COMPULSORY DISCIPLINES
Accounting 2
Current Financial Accounting
Reporting Financial Accounting
Accounting and Fiscal Management
Management Information Systems 2
Management Information Systems (languages)
Management Information Systems (Management
Systems of Data Bases)
Economic Calculus 2
Statistics
Management 2
Accounting and Financial Management
Finances 2
Enterprise Finances
Financial Control and Audit 1
Financial and Fiscal Control
Internal Audit
Marketing
Marketing
Practice and research 1
Specialized Practice*
B. OPTIONAL DISCIPLINES*
Economics 2
History of Economics or Economic Sociology or
Enterprise Economics
10
Accounting 3
Company Accounting
Insurance
C. FACULTATIVE DISCIPLINES
2. Foreign languages - further study
Foreign Language for Economists (English or
French) 1
Foreign Language for Economists (English or
French) 2
TOTAL HOURS/WEEK (A+B)
Total Credits
Total evaluations per semester (E, OE, PA)
DISCIPLIN
E CODE
Semester 1
Hours per week
C
S
MFC2301
MFC2402
MFC2403
2
2
MFC2304
2
Pw/L
Semester 2
Hours per week
Total
hours
C
S
2
2
2
1
Pw/L
Number of hours per discipline
Total
hours
2
MFC2405
2
2
Specialized
Practice
Evaluation Type
(E,OE,PA)
Tota
l
Course
s
Seminar
56
44
33
28
22
22
28
22
11
E3
56
28
28
E3
44
22
22
Sem. 3
Sem. 4
Credits
Sem.
3
5
E4
E4
5
4
5
E4
5
MFC2306
3
2
70
42
28
E3
4
MFC2307
2
1
42
28
14
Pv3
4
MFC2308
2
1
42
28
14
E3
4
MFC2309
MFC2410
2
2
E3
MFC2411
2
1
56
33
28
22
28
11
2
2
44
22
22
MFC2412
MFC2313a /
MFC2313b/
MFC2313c
90
2
1
MFC2414a/
MFC2414b
MFC2317a /
MFC2317b
MFC2418a /
MFC2418b
2
(1)
15
2
(1)
9
2
26
(1)
(1)
12
8
2
22
90
42
28
14
44
22
22
(28)
(14)
(14)
(22)
(11)
(11)
696
342
264
Sem.
4
4
PA4
3
E4
5
OE4
3
PA3
4
E4
(PA3)
5
(3)
(PA4)
(3)
90
30
5 E3 +
30
5 E4 +
64
2 PA3
PA4 +
OE4
Caption: C=course S=seminar; Pw=Practical works; L=laboratory; E=Examination; OE=Oral Examination; PA= Partial Assessment
* Practice will be performed during the last 3 weeks of the 4th semester
65
CURRENT FINANCIAL ACCOUNTING
1. Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
License
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Study programme / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
2.4. Year of study
2
CURRENT FINANCIAL ACCOUNTING
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
56
3.4 Total hours of the curricula
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialized electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
72
3.9 Total hours per semester
125
3.10 Number of credits
5
2
28
3.3 seminar/laboratory
3.6 seminar/laboratory
2
28
hours
28
14
28
2
-
4. Preconditions (where necessary)
4.1 of curriculum
4.2 of competences


Attending courses Accounting (Bases) and Accounting (Procedures)
Knowledge of basic accounting concepts and principles
5. Conditions (where necessary)
5.1. to develop the course
5.2. to develop the seminar/laboratory


Classrom equipped with projector, projector screen, computer, Internet.
Classrom equipped with projector, projector screen, computer, Internet.
6. Specific acquired competences
Professional competences
1.
2.
3.
-
Transversal
competences
4.
5.
6.
-
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
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
Applying basic principles and methods used in solving problems/well defined situations typical for the domain, with the help of qualified
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
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
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
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
66
7. Course objectives (Based on key competencies acquired)
7.1 The overall objective of
discipline
7.3 The specific objectives

•
•
•
•

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
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
8. Content
8.1 Course
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
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
Chapter III. - THIRD PARTIES ACCOUNTING
Teaching methods
Observations
Exposure - practical
application - case
studies
5 hours
Exposure - practical
application - case
studies
5 hours
Exposure - practical
10 hours
67
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
Chapter V. - ACCOUNTING FOR PROVISIONS AND GRANTS
- provisions accounting
- Accounting for Government Grants
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
application - case
studies
Exposure - practical
application - case
studies
2 hours
Exposure - practical
application - case
studies
2 hours
Exposure - practical
application - case
studies
2 hours
68
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
Exposure - practical
- Accounting for taxes on income and other taxes
application - case
2 hours
- Accounting for settlement costs
studies
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
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
8.2 Seminar/laboratory
Teaching methods
Observations
Case studies - practical
Practical applications of fixed assets accounting
3 hours
applications
Case studies - practical
Practical applications of current assets accounting
2 hours
applications
Case studies - practical
Practical applications of accounting settlements with third parties
5 hours
applications
Case studies - practical
Practical applications of loans accounting and similar debts
1 hour
applications
Practical applications for provisions and subsidies accounting
Case studies - practical
1 hour
applications
Practical applications for equity accounting
Case studies - practical
1 hour
applications
Practical applications for expenditure and revenue accounting
Case studies - practical
1 hour
applications
Bibliography
Gheorghe Dumitru - Financial accounting in the European context Ed Ex Ponto, 2008
9. Corroboration of the course content with the expectations of the epistemic community representatives,
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
10. Evaluation
Type of activity
10.4 Course
10.1 Criteria of evaluation
10.2 Methods of evaluation
Acquiring specific knowledge, mentioned in the
previous paragraphs
Acquiring specific knowledge, mentioned in the
previous paragraphs
Computerized assessment test during the
semester by grid
Final evaluation - computerized exam multiple choice
10.3 Percentage from
final grade
20%
80%
10.5 Seminar/laboratory
10.6 Minimal standard of performance
 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
Date:
Course organizer's signature,
Seminar organizer's signature,
69
REPORTING FINANCIAL ACCOUNTING
1. Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
License
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Study programme / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
2.4. Year of study
2
REPORTING FINANCIAL ACCOUNTING
2.5 Semester
2
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
44
3.4 Total hours of the curricula
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialized electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
81
3.9 Total hours per semester
125
3.10 Number of credits
5
2
22
3.3 seminar/laboratory
3.6 seminar/laboratory
2
22
hours
36
15
28
2
-
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
Attending courses Accounting (base), Accounting (procedure) and Current financial accounting
Knowledge of basic accounting concepts and principles


Classrom equipped with projector, projector screen, computer, Internet.
Classrom equipped with projector, projector screen, computer, Internet.
6. Specific acquired competences
Transversal
competences
Professional competences
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
3. Applying basic principles and methods used in solving problems/well defined situations typical for the domain, with the help of qualified
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
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
70
7. Course objectives (Based on key competencies acquired)
7.1 The overall objective of
discipline
7.4 The specific objectives

•
•
•

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
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
8. Content
8.1 Course
Teaching methods
Observations
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
Exposure - debate
6 hours
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
Exposure - debate
2 hours
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
1.3. Accounting policies
- Selecting and applying accounting policies
- Consistency of accounting policies
- Changes in accounting policies
71
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
Interactive seminar on format and content of annual financial statements
Interactive seminar on the structure of annual financial statements
Interactive seminar on accounting policies
Interactive seminar regarding the entity's activity based on the annual financial
statements
Interactive seminar on presentation and publication of annual financial statements
Case studies regarding preliminary work on propagating the annual financial statements
Debates and case studies regarding inventory balance sheet items
Interactive seminar regarding final preparations of the annual financial statements
Bibliography
Gheorghe Dumitru - Financial accounting in the European context Ed Ex Ponto, 2008
Teaching methods
Exposure - debate
Exposure - debate
Exposure - debate
Exposure - debate
Comments
3 hours
6 hours
2 hours
Exposure - debate
Practical Applications
Debates - practical applications
Exposure - debate
2 hours
2 hours
3 hours
2 hours
2 hours
9. Corroboration of the course content with the expectations of the epistemic community representatives,
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
10. Evaluation
Type of activity
10.4 Course
10.1 Criteria of evaluation
10.2 Methods of evaluation
Acquiring specific knowledge, mentioned in the
previous paragraphs
Acquiring specific knowledge, mentioned in the
previous paragraphs
Computerized assessment test during the
semester by grid
Final evaluation - computerized exam multiple choice
10.3 Percentage from
final grade
20%
80%
10.5 Seminar/laboratory
10.6 Minimal standard of performance
 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
72
ACCOUNTING AND FISCAL MANAGEMENT
1. Information about the program
1.1.Higher education institution
1.2.Faculty
1.3.Department
1.4.Field
1.5.Study cycle
1.6.Program / Qualification
Spiru Haret University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Undergraduate
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
3.2 of which course hours:
3
3.4 Number hours in the curriculum
3.5 of which course hours:
33
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library
Preparation of seminar/labs
Tutoring 2
Examinations
Other activities - development group project.
3.7 Total hours of individual study
67
3.9 Total hours per semester
100
3.10 Number of credits
4
2
22
3.3 of which seminar/lab hours:
3.6 of which seminar/lab hours:
1
11
hours
21
21
16
2
2
5
4. Prerequisites (where relevant)
4.1 curriculum-related
4.2 competence-related
Knowledge of Accounting (basics); Accounting (Procedures); Current Financial Accounting; Public finances and
taxation
Teamwork abilities in a working environment, observation, mediation, negotiation.
5. Facilities and equipment (where relevant)
5.1. for the course
5.2. for the seminars
Lectures will be held in classes with access to the Internet and media
Seminars will be held in classic seminar rooms, especially those who have mobile equipment so that
dynamic and teamwork are allowed.
6. Competences acquired during/after the course


Professional competences



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 nondeductable 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.
73
Transversal
competences



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
7.2 Course objectives
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.
 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
Chapter1. ACCOUNTING AND TAX MANAGEMENT
OBJECTIVES, ACCOUNTING – TAXATION
RELATIONSHIP, FISCAL RULES
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
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
Teaching methods
Interacting with students is usually followed
by viewing teaching coated examples
analyzed through discussions and individual
assignments
Observations
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
Lecture, brainstorming and adaptation to
reality through role play in competition
Ibidem.
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
74
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
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.
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).
Teaching methods
Observations
8.2. Seminar/laboratory
1. Conceptual taxation
Traditional and modern methods: explanation, It is recommended that students read in
exercise, conversation, dialogue, pair work, advanced the lecture materials so that
reading, translation, case study, stimulation, they can interact during seminars
cooperation, problem solving, brain storming,
etc.
Ibidem
Ibidem
2. Theoretical considerations on tax
3. Applications for tax
Ibidem
Ibidem
4. Theoretical considerations regarding tax on
salary income
5. Application of income tax from wages
Ibidem
Ibidem
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.
8. Romanian Fiscal Code (Law no. 571/2003 regarding the Fiscal Code, updated based on normative acts modifier).
75
9. Course’s relevance to the epistemic community, professional associations, and representative employers in
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
10.4 Course
10.5. Seminar/lab
10.1 Criteria of evaluation
Acquiring specific skills mentioned
Practical applications of direct taxes
Practical applications of indirect taxes
10.6 Minimal performance standard
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
10.2 Methods of evaluation
Final exam - multiple choice questions and
oral examination
Partial assessment
10.3 Percentage from final
grade
80%
20%
76
MANAGEMENT INFORMATION SYSTEMS (LANGUAGES)
1. Information about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Management/ Finance and Banking/ Accounting
Undergraduate
Management/ Finance and Banking/ Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study Cycle
1.6. Programme / Qualification
2.Information concerning the course subject
2.1.Name of subject
2.2.Titular of the course
Lecturer PhD. Grigore Manuela
2.4. Year of study
Management Information Systems (languages)
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
3.4 Number hours in the curricula
56
3.5. of which course hours
Distribution of teaching/learning time
Study on textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of laboratories, home assignements, papers, portfolios, and essays
Tutoring
Examinations
Other activities ………
3.7 Total hours of individual study
61
3.9 Total hours per semester
125
3.10 Number of credits
5
2
28
3.3. of which laboratories hours
3.6. of which laboratories hours
2
28
hours
25
16
20
6
2
-
4. Prerequisites (where relevant)
4.1. curriculum-related
4.2.competences -related
Management Information Systems (basics) and Internet
Ability to use basic computer programs
5. Facilities and equipment (where relevant)
5.1. for the the course
5.2. for the the laboratory
Lectures will be held in classes with access to the Internet and media equipment
Laboratories will be held in classes with computers equipped with Microsoft Office and access to the Internet
Transversal
competences
Professional
competences
6. Competences acquired during/after the course




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
 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 multispecialized team
7. Course objectives (as resulting from the matrix of specific competences)
7.1 Course goals


7.2 Course objectives








Define procedures and methods used in a database programming
Comprehensive study of the fundamental concepts regarding the computer programming and
accounting data organizing
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.
77
8. Content
8.1 Course
1.Fundamental concepts of data processing
1.1 Algorithms
1.2 Logical schema
1.3 Program, control, instruction concepts
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
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
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
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
6. Access Objects (general) and DAO objects
6.1. Concepts of the system’s elements
6.2. Access objects and collections
Teaching methods
Traditional and modern methods:
expositive method and the interactiv
dialogue, explanation, etc.
Observations
4 ore
Ibidem
4 ore
Ibidem
4 ore
Ibidem
4 ore
Ibidem
4 ore
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
8.2 Seminar/laboratory
Teaching methods
Observations
1.Design forms by using Command buttons for Imobiliare database Traditional and modern methods: explanation,
4 ore
exercise, conversation, dialogue, computer work.
2. Design macros for operations on database’s objects (tables and
Ibidem
4 ore
forms)
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
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
78
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
10.4 Course
10.1 Criteria of evaluation
-
10.5 Laboratory
-
10.2 Methods of evaluation
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
the ability to use the knowledge in
practice
the ability to work with the learned
knowledge
Assessment – on line - grid tests
10.3 Percentage from
final grade
80%
20%
10.6 Minimal standard of performance

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.
79
MANAGEMENT INFORMATION SYSTEMS (MANAGEMENT SYSTEMS OF DATA BASES)
1. Information about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Management/ Finance and Banking/ Accounting
Undergraduate
Management/ Finance and Banking/ Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study Cycle
1.6. Programme / Qualification
2.Information concerning the course subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
2.4. Year of study
Management Information Systems (Management Systems of Data Bases)
II
2.5 Semester
IV
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
3.4 Number hours in the curricula
44
3.5. of which course hours
Distribution of teaching/learning time
Study on textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of laboratories, home assignements, papers, portfolios, and essays
Tutoring
Examinations
Other activities ………
3.7 Total hours of individual study
72
3.9 Total hours per semester
125
3.10 Number of credits
5
2
22
3.3. of which laboratories hours
3.6. of which laboratories hours
2
22
hours
30
20
22
7
2
4. Prerequisites (where relevant)
4.1. curriculum-related
4.2.competences -related
Management Information Systems (languages)
Ability to use basic computer programs
5. Facilities and equipment (where relevant)
5.1. for the the course
5.2. for the the laboratory
Lectures will be held in classes with access to the Internet and media equipment
Laboratories will be held in classes with computers equipped with Microsoft Office and access to the Internet
Transversal
competences
Professional
competences
6. Competences acquired during/after the course




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.
 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
7.2 Course objectives
 Define procedures and methods used in a database programming
 Comprehensive study of the fundamental concepts regarding the computer programming and
accounting data organizing
 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.
80
8. Content
8.1 Course
Teaching methods
Observations
Traditional and modern methods:
2 ore
1. Databases and databases management systems
1.1. Database concept
expositive method (on video projector)
1.2. Database management system
and the interactiv dialogue, explanation,
1.3. Hierarchical levels of database representation
etc.
1.4. Relational databases
Ibidem
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
4 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
2 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
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
8.2 Seminar/laboratory
Teaching methods
Observations
1. Personnel management. Relational model. Tables. Relationship
Traditional and modern methods: explanation,
4 ore
exercise, conversation, dialogue, computer work.
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
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
81
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
10.4 Course
10.1 Criteria of evaluation
-
10.5 Laboratory
-
10.2 Methods of evaluation
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
the ability to use the knowledge in
practice
the ability to work with the learned
knowledge
Assessment – on line - grid tests
10.3 Percentage from
final grade
80%
20%
10.6 Minimal standard of performance

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.
82
STATISTIC
1.
Information about the program
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Study programme / qualification
Spiru Haret University, Bucharest
Financial Accounting Management Constanța
Management, Accounting and Finance Constanța
Accounting
Bachelor degree studies
Accounting and Management Information Systems
2. Information concerning the course subject
2.1.Name of subject
2.2.Course organiser
2.3. Seminar organiser
2.4. Year of study
Statistic
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
of which: 3.2 course
5
3.4 Number hours in the curriculum
70
of which: 3.5 course
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminar/labs, home assignments, papers, portfolio, essays
Tutoring
Examinations
Other activities group project
3.7 Total hours of individual study
30
3.8 Total hours per semester
100
3.9 Number of credits
4
3
42
3.3 seminar/laboratory
3.6 seminar/laboratory
2
28
Hours
10
5
5
5
3
2
4. Prerequisites (where necessary)
4.1 curriculum-related
4.2 competence-related


Microeconomics Macroeconomics General knowledge about economics concepts
Management Information Systems, Databases and Internet computing
5. Facilities and equipment (where necessary)
5.1. for the course
5.2. for the seminars


Existence of complex equipment projector, computer, Internet
Computer room, Internet
6. Competences acquired during/after the course
Professional c ompetences





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.
83
Transversal
competences



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
7.2 Course objectives

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
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.
8.1 Course
Introduction to the study of statistics
2.
Collection and processing of statistical data
3.
Using statistical methods in data processing: relative
sizes, the average, indicators variation.
Using statistical methods in data processing
regression and correlation, chronological series,
index method
Analysis and interpretation of results obtained:
position indicators, indicators of asymmetry, an
index decomposition
Classifications and nomenclatures used in business
4.
5.
6.
7.
8.
9.
The role of indicators characterizing national
economy
The agencies national accounts instrument for analyzing for the economic activity
Statistical indicators of human potential
10. Statistical indicators of capital stock - assessment,
structure, renewal and fixed capital efficiency
11. Statistical indicators of circulating capital - size and
structure of circulating capital
12. Statistical results on level production factors in
microeconomics
13. Measurement of results at macroeconomic level
14. The standard of living indicators:
Teaching methods
expositive method and that the of
interactive dialogue
expositive method and that the of
interactive dialogue
expositive method and that the of
interactive dialogue, exercise
expositive method and that the of
interactive dialogue, exercise
Observations
3 hours / week
expositive method and that the of
interactive dialogue, exercise
3 hours / week
expositive method and that the of
interactive dialogue
expositive method and that the of
interactive dialogue
expositive method and that the of
interactive dialogue,
expositive method and that the of
interactive dialogue
expositive method and that the of
interactive dialogue exercise
expositive method and that the of
interactive dialogue exercise
3 hours / week
expositive method and that the of
interactive dialogue
expositive method and that the of
interactive dialogue
expositive method and that the of
interactive dialogue exercise
3 hours / week
3 hours / week
3 hours / week
3 hours / week
3 hours / week
3 hours / week
3
hours / week
3
hours / week
3
hours / week
3
hours / week
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
84
8.2 Seminar/laboratory
1. Selection depending on the intended purpose, of the
methods of structuring the observed data, for statistical
processing and calculation of derived indicators.
2. Using indicators variation in determining the
representativeness of the mean and appreciation of
asymmetry.
3. Random selection role in economic-social studies
4.
Dependence between socio-economic phenomena,
studied with regression and correlation
5. Analysis based on chronological series of economic
and financial phenomena
6. Analysis of the economic situation in a company with
indices
7. influence of rising prices on purchasing power of the
population
Bibliography
Teaching methods
exercise, conversation, dialogue,
case study and problematization
Observations
4 hours / theme
exercise, conversation, dialogue,
case study and problematization
4 hours / theme
exercise, conversation, dialogue,
case study and problematization
exercise, conversation, dialogue,
case study and problematization
exercise, conversation, dialogue,
case study and problematization
exercise, conversation, dialogue,
case study and problematization
exercise, conversation, dialogue,
case study and problematization
4 hours / theme
4 hours / theme
4 hours / theme
4 hours / theme
4 hours / theme
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
9. Course’s relevance to the epistemic community, professional associations, and representative employers in
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
10.4 Course
10.5 Seminar/laboratory
10.1 Assessment criteria
10.2 Assessment methods
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
Choosing correctly the statistical
tools in solving statistical problems
Demonstrate understanding of
knowledge taught by operating with
the newly gained concepts and
methods.
10.3 Weight in
the final grade
80%
examination
Continuous assessment - multiple
choice questions
20%
85
ACCOUNTING AND FINANCIAL MANAGEMENT
1. Information about program
“Spiru Haret” University Bucuresti
Financial Accounting Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor degree studies
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study cycle
1.6. Program / Qualification
2. Information concerning the course subject
2.1.Name of subject
2.2. Course organizer
2.3. Seminar organizer
2.4. Year of study
Accounting and Financial Management
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
3.4 Number hours in the curriculum
42
of which: 3.5 course
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutoring
Examinations
Other activities, Group project
3.7 Total hours of individual study
58
3.9 Total hours per semester
100
3.10 Number of credits
4
2
28
3.3 seminar/laboratory
3.6 seminar/laboratory
1
14
hours
17
20
14
5
2
-
4. Prerequisites (where relevant)
4.1 curriculum-related
4.2 competence-related


General management
Understanding of managerial concepts and fundaments
5. Facilities and equipment (where relevant)


5.1. for the course
5.2. for the seminars
Classroom equipped with projector, computer and access to Internet
Classroom equipped with projector, computer and access to Internet
Professional
competences




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
Transversal
competences
6. Competences acquired during/after the course


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
7.2 Course objectives
 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.
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
86
8. Content
8.1 Course
Managing a company
The managerial process: concept, structure, features
Functions of management
The company and its functions
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
Components of financial management
Financial planning
Income and expenditure budget: definition, structure, content
Financial indicators
Capital
Definition and structure
Equity
Attracted capital
Capital market
Capital cost
Financial equilibrium
Role and importance of financial equilibrium
Analysis
Indicators
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
Financial analysis of balance sheet
Components of balance sheet
Financial analysis
Risk analysis
Rate of return
Method and use
Cash flow management
Internal Rate of Return
Financial decision
Definition and importance
Strategies and financial policies
Types of financial decisions
Measurement of economic and financial results
Financial information and its use/importance
Key elements related to financial results
Bibliography
1.
2.
3.
4.
5.
Observations
2 hours
2 hours
4 hours
2 hours
2 hours
2 hours
4 hours
2 hours
4 hours
2 hours
Mihu Stefan, Financial management accounting, class notes, 2012, (on cd and online at www.spiruharet.ro)
Albu, N.; Albu, C.- Management performance instruments vol.1, Economic Publishing House, 2003.
Haiduc, L.,R., Zărnescu, O.,M., Financial management accounting of societies, Fundatia România de Mâine, 2007;
Mihu, S., Financial management accounting, Europolis, 2005;
Tole, M (coordonator), Economic and financial analysis. Methods, techniques, models, ProUniversitaria, 2011
8.2 Seminar/laboratory
1. Elaborate Income and expenditure budget
2. Methods for calculating the cost of capital
3. Financial equilibrium of a company
4. Analysis of balance sheet
5. The company's cash flow
6. Techniques and methods used in financial decisions
Bibliography
1.
2.
Teaching methods
Traditional and modern methods:
expositive method and interactive
dialogue,
demonstration,
explanation, etc.
Teaching methods
Case study, cooperation, problem
solving, brain storming.
Observations
2 hours
2 hours
4 hours
2 hours
2 hours
2 hours
Mihu Stefan, Financial management accounting, class notes, 2012, (on cd and online at www.spiruharet.ro)
Mihu, S., Financial management accounting, Europolis, 2005;
87
9. Course’s relevance to the epistemic community, professional associations, and representative employers in
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
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
Ability to define and use
/implement concepts, principles and
instruments
of
financial
management..
Ability to analyse the company’s
financial result
10.2 Methods of evaluation
Final assessment–
examination
grid
test
and
Periodical Assessment – grid test
oral
10.3 Percentage from
final grade
80%
20%
10.6 Minimal performance standard

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
88
ENTERPRISE FINANCES
1. Information about the program
1.1.Higher education institution
1.2.Faculty
1.3.Department
1.4.Field
1.5.Study cycle
1.6.Program / Qualification
Spiru Haret University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Undergraduate
Accounting and Management Information Systems/economist
2. Information concerning the course subject
2.1 Name of Subject
Enterprise Finances
2.2 Course organizer
2.3 Seminar organizer
2.4 Year of study II
Lecturer PhD - Achimescu Georgeta
Assistant professor Ph.D Nicolae Cristian
2.5 Semester
I
2.6 Evaluation type
E3
2.7 Discipline
CD/SD Compulsory
Discipline
Discipline/
Specialised
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:
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library
Preparation of seminar/labs
Tutoring 2
Examinations
Other activities - development group project.
3.7 Total hours of individual study
58
3.9 Total hours per semester
100
3.10 Number of credits
4
2
28
3.3 of which seminar/lab hours:
3.6 of which seminar/lab hours:
1
14
hours
17
18
14
2
2
5
4. Prerequisites (where relevant)
4.1 curriculum-related
4.2 competence-related
Knowledge of Accounting (basics); Accounting (Procedures)
Teamwork abilities in a working environment, observation, mediation, negotiation.
5. Facilities and equipment (where relevant)
5.1. for the course
5.2. for the seminars
Lectures will be held in classes with access to the Internet and media
Seminars will be held in classic seminar rooms, especially those who have mobile equipment so that
dynamic and teamwork are allowed.
6. Competences acquired during/after the course


Professional competences




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.
89
Transversal
competences



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.
7.2 Course
objectives
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.
 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
Chapter 1. FINANCIAL BALANCE ANALYSIS (4 hours)
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)
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)
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)
Teaching methods
Interacting with students is usually followed
by viewing teaching coated examples
analysed through discussions and individual
assignments
Observations
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
Lecture, brainstorming and adaptation to
reality through role play in competition
Ibidem.
Lectures are focused on the use of powerpoint support.
Ibidem.
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
90
4.2.1. Economic risk
4.2.2. Financial risk
4.2.3. Bankruptcy risk (insolvency)
Chapter 5. FINANCING NEEDS
ACTIVITIES (6 hours)
OF
ENTERPRISE
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)
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)
Interacting with students is usually followed
by viewing teaching coated examples
analyzed through discussions and individual
assignments
Ibidem.
Lectures are focused on the use of powerpoint support
Ibidem.
Interacting with students is usually followed
by viewing teaching coated examples
analyzed through discussions and individual
assignments
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.
Teaching methods
Observations
8. 2. Seminar/laboratory
Activity of interacting with students in the presentation, hearing, It is recommended that students
evaluation and revision of knowledge is performed with the read in advanced the lecture
1. Enterprise financial balance
input of seminar monitors, essay teams, updating legislation or materials so that they can interact
case study presentation. Case studies are processed and during seminars
presented both by students initiative and the teacher’s initiative
Ibidem
Ibidem
2. Analysis of enterprise outturn
3. Enterprise cash-flow and financing table
4. Financial diagnosis of profitability and risk
5. Enterprise financial planning; treasury forecast
Ibidem
Ibidem
Ibidem
Ibidem
Applied field research (identifying the types - in
pre-established areas - and function of commercial units,
Ibidem
91
creating ad-hoc real case studies through group assessments in
the investment and multidimensional control domains)
Ibidem
6. Management of stocks; methods for determining
Ibidem
net borrowing of enterprise acivity
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.
9. Course’s relevance to the epistemic community, professional associations, and representative employers in
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
10.4. Course
10.5. Seminar/ laboratory
10.1 Criteria of evaluation
Acquisition of the mentioned specific competences
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
10.6 Minimal performance standard
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
10.2 Methods of evaluation
Final exam - multiple choice
questions and oral examination
Partial assessment
10.3 Percentage
from final grade
80%
20%
92
FINANCIAL – FISCAL CONTROL

Information about the programme
“Spiru Haret” University Bucharest
Financial Accounting Management Constanța
Management, Accounting and Finance Constanța
Accountancy
Undergraduate
Accountancy and Management Informatics
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study cycle
1.6. Programme /Qualification
2. Information concerning the course subject
2.1.Name of subject
2.2.Course organizer
2.3. Seminar organizer
2.4. Year of study
Financial- fiscal Control
II
2.5 Semester
I
2.6 Evaluation type
E3
2.7Discipline
DO/
DS
3. Estimated Time (hours per semester) of teaching/learning activities
3.1 Number of hours per week
4
of which: 3.2 course
3.4 Total hours of the curricula
56
of which: 3.5 course
Distribution of teaching/learning time Hours
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminar/labs, home assignments, papers, portfolio, essays
Tutoring
Examinations
Other activities, Group project
3.7 Total hours of individual study
44
3.9 Total hours per semester
2
28
3.3 seminar/laboratory
3.6 seminar/laboratory
2
28
hours
18
10
10
2
2
2
100
3.10 Number of credits
4
4. Prerequisites (where relevant)
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
6. Competences acquired during/after the course
Transversal
competences
Professional competences
 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- ProcesAcknoledgement 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.






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.
93
7. Course objectives (as resulting from the matrix of specific competences
7.1 Course goals
7.2 Course objectives
“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.
7.2.1. 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. Content
8.1 Course
8.1.1. Financial-fiscal control: approach from theoretic and historic
perspectives
8.1.2. Exertion methodology of the financial control
8.1.3. Fiscal inspection
8.1.4. Planning, deployment and finalisation of financial and fiscal
control activity
8.1.5. State’s financial control
8.1.6. Particular financial control
8.1.7. Financial control exerted by the Court of Auditors
8.1.8. Fight fiscal evasion
Teaching methods
Rendering and conversational
communication
Rendering and conversational
communication
Rendering and conversational
communication
Rendering and conversational
communication
Rendering and conversational
communication
Rendering and conversational
communication
methods of oral
Observations
4 hours
methods of oral
4 hours
methods of oral
4 hours
methods of oral
4 hours
methods of oral
4 hours
methods of oral
4 hours
Rendering and conversational methods of oral
communication
Rendering and conversational methods of oral
communication
4 hours
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;
94
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
8.2.1. Assessment test concerning valuation of the financial
control observations
8.2.2. Tests concerning the assimilation of debts calculation
methodology for failure to pay in time budgetary defaults.
8.2.3.Management financial control
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
8.2.5. Achievement of an audit mission
8.2.6. Supporting documents – object of financial control
8.2.7. State executives with financial-fiscal control
attributions
Teaching methods
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)
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)
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)
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)
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)
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)
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)
Observations
4 hour
4 hours
4 hours
4 hours
4 hours
4 hours
4 hours
Bibliography
1 *** - OMPF 3512/2008 concerning accounting financial documents;
2 ***- OMPF 28691/2009 concerning Norms of organization and inventory execution
9. Course’s relevance to the epistemic community, professional associations, and representative employers in
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.
10. Assessment
Activity
10.1 Criteria of evaluation
10.2 Methods of evaluation
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
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
Partial checking – grid test
10.3 Percentage from
final grade
80%
20%
10.6 Minimal standard of performance

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.
95
MARKETING
1. Information about the programme
“Spiru Haret” University Bucharest
Financial Accounting Management Constanța
Management, Accounting and Finance Constanța
Accountancy
Undergraduate
Accountancy and Management Informatics
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study cycle
1.6. Programme /Qualification
2. Information concerning the course subject
2.1.Name of subject
2.2.Course organizer
2.3. Seminar organizer
2.4. Year of study
Marketing
II
2.5 Semester
II
2.6 Evaluation type
E4
2.7
Discipline
CS/CS
Compulsory
Subject/Compleme
ntary Subject
3. Estimated Time (hours per semester) of teaching/learning activities
3.1 Number of hours per week
4
of which: 3.2 course
3.4 Total hours of the curricula
44
of which: 3.5 course
Distribution of teaching/learning time Hours
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminar/labs, home assignments, papers, portfolio, essays
Tutoring
Examinations
Other activities, Group project
3.7 Total hours of individual study
81
3.9 Total hours per semester
125
3.10 Number of credits
5
2
22
3.3 seminar/laboratory
3.6 seminar/laboratory
2
22
hours
30
25
20
2
2
2
4. Prerequisites (where relevant)
4.1 curriculum-related

Statistics, Sociology, Informatics, Trade basis
4.2 competence-related

Capability to formulate a market research
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
6. Competences acquired during/after the course

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.
Professional competences
 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.
96
Transversal
competences
 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
7.2 Course objectives
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.
7.2.1. 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. Content
8.1 Course
8.1.1. Marketing between theory and practice
8.1.2. Content of marketing environment
8.1.3. Society market
8.1.4. Marketing research
8.1.5. Methods and techniques of marketing information collection and
analysis
8.1.6. Study of consumer's behaviour
8.1.7. Market strategy
Teaching methods
Rendering and conversational methods of oral communication
Observations
Rendering and conversational methods of oral communication
Rendering and conversational methods of oral communication
Rendering and conversational methods of oral communication
2 hours
2 hours
2 hours
2 hours
Rendering and conversational methods of oral communication
2 hours
2 hours
2 hours
8.1.8. Product policy
Rendering and conversational methods of oral communication
Rendering and conversational methods of oral communication
Rendering and conversational methods of oral communication
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
2 hours
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.
97
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 Seminary/laboratory
8.2.1. Checking test at Marketing basis
8.2.2. Checking test at Marketing research
8.2.3. Checking test at promotional techniques
8.2.4. Checking test at Consumer's behaviour
study
8.2.5. Checking test at Marketing environment analysis
8.2.6. Checking test at Selling force management
8.2.7. Auto-evaluation test at Strategic Marketing
Teaching methods
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)
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)
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)
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)
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)
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)
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)
Practical application
8.2.8. Case study
Bibliography
1. Ph. Kotler, Management of Marketing activity, Teora Publishing House, Bucharest, 1997;
2 Romanian Collection of Marketing Magazine
2 hours
5 hours
2 hours
2 hours
2 hours
2 hours
2 hours
5 hours
9. Course’s relevance to the epistemic community, professional associations, and representative employers in
fields significant for the program

Premises of collaboration with Statistics Institute, Village and City halls are realized
10. Assessment
Activity
10.1 Criteria of evaluation
10.2 Methods of evaluation
10.4 Course
Knowledge of basic concepts in
marketing, principles and specific
techniques
Final checking – grid test and oral examination
10.5 Seminary/laboratory
Ability to develop, in summary
form a marketing strategy
Partial checking – grid test
10.3 Percentage from
final grade
80%
20%
10.6 Minimal standard of performance
 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
98
ECONOMIC HISTORY
1. Data about program
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor degree
Accounting and Management Information Systems
1.1. Higher education institution
1.2. Faculty
1.3. Department
1.4. Field of study
1.5. Cycle of study
1.6. Study program / qualification
2. Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
Economic History
2.4. Year of study
2
2.5. Semester
1
2.7. Subject status
COMPLEMENTARY
DISCIPLINE
2.6. Evaluation type
EXAM
3. Total estimated time (hours per semester of didactic activities)
3.1 Number of hours per week
of which: 3.2 course
3
3.4 Total hours of the curricula
42
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialised electronic platforms and on the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
55
3.9 Total hours per semester
100
3.10 Number of credits
4
2
28
3.3 seminar/laboratory
3.6 seminar/laboratory
1
14
hours
20
20
15
2
1
4. Precondition (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 seminary/laboratory


classrooms equipped with projectors and whiteboard
seminar room equipped with whiteboard
Transversal competences
Professional
competences
6. Specific acquired competences
 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.
 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,
99
7.2 Specific objectives
knowledge of national and international economic developments over time and identify items that
might be useful analysis current economic situation.
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 CarpathianDanubian-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.
8. Content
8.1 Course
Teaching methods
Observations
ECONOMY OVER THE DACIAN AND DACIA TRAIANA
4 hours/week
ROMANIAN ECONOMY AND SOCIETY IN COUNTRIES
4 hours/week
CENTURY ELEVENTH CENTURY TO THE LATE XVI
THE ROMANIAN ECONOMY AND SOCIETY EIGHTEENTH
Traditional and modern methods: expositive
4 hours/week
CENTURY TO THE REVOLUTION OF 1848
method and that the of interactiv dialogue,
TRAINING MODERN MARKET ECONOMY 1848-1914
demonstration, explanation, etc.
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
8.2 Seminar/laboratory
Teaching methods
Observations
1. Changes in the structure of agriculture, handicrafts, mining and
2 hours/week
trade in Daco-Roman society
2. Changes in the structure of agriculture, handicrafts, mining and
2 hours/week
trade in the Romanian space in the fourteenth and sixteenth
3. Specificities of agriculture, crafts, mining and commerce,
Traditional and modern methods:
manifested in the Romanian in the first half of the eighteenth
2 hours/week
explanation, exercise, conversation,
century
dialogue, pair work, reading,
4. Ways of industrial capital formation and development during
translation, case study, stimulation,
2 hours/week
1848-1914
cooperation, problem solving, brain
storming, etc.
5. Economic crisis of the years 1929-1933, the main sectors of the
2 hours/week
national economy
6. Law on nationalization of major industrial, mining, banking,
2 hours/week
insurance and transport
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
9. Corroboration of the course content with the expectations of the epistemic community representatives,
professional associations and employers representative for the programme
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.
100
10. Evaluation
Type of activity
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
10.2 Methods of evaluation
10.3 Percentage from
final grade
Knowing the main moments of the
Romanian economy taken over time
Final exam - multiple choice questions and oral
examination
80%
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%
10.6 Minimal standard of performance
Answer 10 questions correctly to provide scoring Note 5
101
ENTERPRISE ECONOMICS
1. Data about programme
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5. Cycle of study
1.6. Study programme / qualification
Spiru Haret University Bucharest
Financial Accounting Management Constanţa
Management, Accounting and Finance Constanţa
Accounting
Bachelor degree
Accounting and Management Information Systems
2. Data about subject
2.1. Name of subject
2.2. Titular of the course
2.3. Titular of the seminars
2.4. Year of study
ENTERPRISE ECONOMICS
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
of which: 3.2 course
4
3.4 Total hours of the curricula
42
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialised electronic platforms and on the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………………
3.7 Total hours of individual study
55
3.9 Total hours per semester
100
3.10 Number of credits
4
2
28
3.3 seminar/laboratory
3.6 seminar/laboratory
1
14
hours
20
15
20
2
1
4. Precondition (where necessary)


4.1 of curriculum
4.2 of skills
Previous studied subjects: Micro - economy
Knowing the enterprise basic concepts
5. Conditions (where necessary)
Classroom equipped with computer, video projector and proper software, printer
Classroom equipped with computer, video projector and proper software, printer
5.1. to develop the course
5.2. to develop the seminar/laboratory
6. Specific acquired competences
Transversal
competences
Professional
competences







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.
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

7.2 Specific objectives





Enterprise Economics provides acquiring the necessary knowledge regarding the
organizational framework, economic legislation, commercial agents’ area under the
current circumstances
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;
102






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
1.
8.1 Course
Teaching methods
Observations
Chapter I Enterprise - important pivot within the national
economy
1.1 Defining the notion of enterprise
Participatory lecture, debate,
1.2 Enterprise Objectives
4 hours
interactive exposition
1.3 Enterprise Resources
1.4 Enterprise Typology
Chapter II Enterprise Functions
2.1 Research-Development Function
2.2 Production Function
Participatory lecture, debate,
2.3 Commercial Function
interactive exposition
4 hours
2.4 Financial –Accounting Function
2.5 Staff Function
Chapter III Enterprise and its environment
3.1 The Components of the enterprise environment
Participatory lecture, debate,
3.2 The organizational culture
interactive exposition
4 hours
3.3 The organizational change
Chapter IV Enterprise- organizational system
4.1 The concept of system
Participatory lecture, debate,
4.2 Enterprise – Systematic Approach
interactive exposition
2 hours
4.3 Sub-systems subject to the enterprise system
Chapter V Association among enterprises
5.1 Types of enterprise association
Participatory lecture, debate,
5.2 Holding
interactive exposition
4 hours
5.2.1 Holding Organization
Chapter VI Enterprise Organization
6.1 Procedural Organization
6.1.1 Procedural Organization – Content and characteristics
Participatory lecture, debate,
6.2 Structural Organization
interactive exposition
4 hours
6.2.1 Structural Organization – Definition and importance
6.3 Informal Organization
6.3.1Definition and components
Chapter VII Elaborating an enterprise strategy for a long
lasting development
7.1 Enterprise Policy and Strategy
Participatory lecture, debate,
7.1.1 The concept of strategy and policy
interactive exposition
4 hours
7.1.2 Types of strategies
7.1.3 Enterprise Strategy Plan
7.2 Enterprise and long lasting development
Chapter VIII Business Plan
Participatory lecture, debate,
8.1 Business Plan – instrument for strategic evaluation
interactive exposition
2 hours
8.2 Analyzing some chapters regarding the business plan
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.
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
4. Enterprise Structural and Procedural Organization
debate, interactive exposition
5.Applications on the enterprise economy
debate with cu divergent
questions
2
2
4
103
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
9. Corroboration of subject content with the expectations of the epistemic community representatives,
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
Type of activity
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
10.2 Methods of evaluation
Correctness and wholeness of
knowledge, logical coherence and the
level of assimilating the specialized
language
Final Evaluation - grid and oral exam
Correctness and wholeness of
knowledge
Checking continuously - grid exam
10.3 Percentage from
final grade
80%
20%
10.6 Minimal standard of performance

Knowing the crucial theoretical notions of economic theory in terms of the concept of enterprise
,
,
104
COMPANY ACCOUNTING
1. Information about the program
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study cycle
1.6. Programme / Qualification
Spiru Haret University Bucharest
Financial Accounting Management
Management, Accounting and Finance
Accounting and Management Information Systems
Undergraduat
Accounting and Management Information Systems
2. Information concerning the course subject
2.1.Name of subject
2.2. Course organizer
2.3. Seminar organizer
2.4. Year of study
Company Accounting
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
3.4 Number hours in the curriculum
44
3.2: of which course
hours
3.5: of which course
hours
2
3.3: of which seminar/lab hours
2
22
3.6: of which seminar/lab hours
22
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminar/labs, home assignments, papers, portfolio, essays
Tutoring
Examinations
Other activities, Group project
3.7 Total hours of individual study
81
3.9 Total hours per semester
125
3.10 Number of credits
5
hours
28
16
28
4
2
-
4. Prerequisites (where relevant)


4.1 of curriculum
4.2 of competences
the study of accounting Basis in first year
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
5.2. to develop the seminary/laboratory


Classroom equipped with projector and projection screen, computer and Internet connection
Classroom equipped with projector and projection screen, computer and Internet connection
6. Competences acquired during/after the course
Transversal
competences
Professional
competences








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.
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.
105
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;
8. Content
8.1 Course
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
Teaching methods
Observations
Traditional and modern methods:
expositive method and that the of
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.
Ibidem.
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)
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
Ibidem.
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
Chapter V Accounting for lease transactions
Ibidem.
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
Chapter VI Accounting for import export operations
Ibidem.
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
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.
8.2 Seminary/laboratory
Seminar 1 Fusion and liquidation of general debate
Seminar 2 Accounting operations of fusion by absorption
Seminar 3 Accounting operations relating to the fusion by
combination (amalgamation)
Seminar 4 Accounting operations division of the companies
Seminar 5 Accounting operations of the winding-up of companies
Seminar 6 General Ledger import operations
Seminar 7 General Ledger export operations
Teaching methods
Traditional and modern methods:
explanation, exercise,
conversation, dialogue, pair work,
reading, translation, case study,
stimulation, cooperation, problem
solving, brain storming, etc.
Observations
The lecture of materials is
recommended that students read in
advanced so that they can interact
duringn seminars.
Ibidem.
Ibidem.
Ibidem.
Ibidem.
Ibidem.
Ibidem.
106
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.
9. Course’s relevance to the epistemic community, professional associations, and representative employers in
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
Type of activity
10.1 Criteria of evaluation
10.4 Course
............................................
10.5 Seminary/laboratory
.............................................
10.2 Methods of evaluation
Final exam-questions grid type and oral
examination
Check on the way-questions grid type
10.3 Percentage from
final grade
80%
20%
,
107
INSURANCE
1. Information about the program
1.1. Higher education institution
1.2.Faculty
"Spiru Haret" University Bucharest
Faculty of Accounting and Financial Management – Constanta
1.3.Department
Management, Accounting and Finance Constanta
Accounting
Bachelor Degree
1.4. Field
1.5. Study cycle
1.6. Programme / Qualification
Accounting and Management Information Systems
2. Information concerning the course subject
2.1.Name of subject
2.2. Course organizer
2.3. Seminar organizer
2.4. Year of study
INSURANCE
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
3.4 Number of hours in the curriculum
4
56
of which: 3.2 course hours
of which: 3.5 course
hours
2
28
3.3 seminar/laboratory hours
3.6 seminar/laboratory hours
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminars/laboratories, home assignments, papers, portfolio, essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
62
3.9 Total hours per semester
125
3.10 Number of credits
5
2
28
hours
30
7
25
5
2
4. Prerequisites (where relevant)
4.1 curriculum-related
4.2 competences-related

Not applicable

Not applicable
5. Facilities and equipment (where relevant)
5.1. for the course
5.2. for the seminary/laboratory


Classroom equipped with video projector and projection screen, computer and Internet connection
Classroom equipped with video projector and projection screen, computer and Internet connection
Transversal
competences
Professional
competences
6. Competences acquired during/after the course

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

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
108
7.2 Course objectives











8. Content
8.1 Course
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
II Insurance market
2.1. Features of insurance market
2.2. Dynamics and structure of the insurance market
III Insurance dynamics and their incidence on the
economy
3.1. Insurance dynamics
3.2. Insurance incidence on the economy
IV Technical elements of insurance
V Insurance classification
VI Insurance of goods
VII Insurance of persons
7.1. Risks in persons insurance
7.2. General and special conditions of persons insurance
practiced in Romania
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
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
X Reinsurance necessity and forms of application
10.1. Importance of financial stability and means of
achieve
10.2. Reinsurance contract
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.
Teaching methods
Observations
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
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
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
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
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
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
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
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
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
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
2 hours
2 hours
2 hours
2 hours
2 hours
109
XI Effects and risks of reinsurance
Modern techniques such as active listening, observing, asking questions,
11.1. Financial and foreign currency effects of summarizing, feedback. Presentation of the courses is done using
reinsurance
modern teaching methods: e-learning platform, Power-Point
11.2. Foreign currency risks of reinsurance
presentations
XII Management in insurance
Modern techniques such as active listening, observing, asking questions,
12.1. Influence of insured risks and other specific summarizing, feedback. Presentation of the courses is done using
factors on management
modern teaching methods: e-learning platform, Power-Point
12.2. Influence of global risks on management
presentations
XIII Incomes, expenses, financial equilibrium, solvency Modern techniques such as active listening, observing, asking questions,
and financial results of insurance companies
summarizing, feedback. Presentation of the courses is done using
13.1 Structure and importance of income and expenses modern teaching methods: e-learning platform, Power-Point
of an insurance company – basic condition of financial presentations
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
XIV Efficiency of insurance companies
Modern techniques such as active listening, observing, asking questions,
14.1 Concept of efficiency in the field of insurance summarizing, feedback. Presentation of the courses is done using
activity
modern teaching methods: e-learning platform, Power-Point
14.2. Criteria and indicators regarding appreciation of presentations
insurance activity efficiency
14.3. Possibilities of increase in insurance companies
activity efficiency
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
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,
stimulation, cooperation, problem solving, brain storming, etc.
Traditional and modern methods: explanation, exercise,
conversation, dialogue, pair work, reading, translation, case study,
stimulation, cooperation, problem solving, brain storming, etc.
Traditional and modern methods: explanation, exercise,
conversation, dialogue, pair work, reading, translation, case study,
stimulation, cooperation, problem solving, brain storming, etc.
Traditional and modern methods: explanation, exercise,
conversation, dialogue, pair work, reading, translation, case study,
stimulation, cooperation, problem solving, brain storming, etc.
Traditional and modern methods: explanation, exercise,
conversation, dialogue, pair work, reading, translation, case study,
stimulation, cooperation, problem solving, brain storming, etc.
Traditional and modern methods: explanation, exercise,
conversation, dialogue, pair work, reading, translation, case study,
stimulation, cooperation, problem solving, brain storming, etc.
Traditional and modern methods: explanation, exercise,
conversation, dialogue, pair work, reading, translation, case study,
stimulation, cooperation, problem solving, brain storming, etc.
2. Determining premium rates for goods insurance
3. Determining compensation insurance to goods
insurance and third party liability insurance
4. Insurance premium rates for persons insurance
5. Reinsurance operations
6. Need for financial stability and ways of achieving of
this
7. Budgeting income and expenses of the insurance
company. Determination and analysis of its financial
indicators
2 hours
2 hours
2 hours
2 hours
Observations
4 hours
4 hours
4 hours
4 hours
4 hours
4 hours
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
9. Course’s relevance to the epistemic community, professional associations, and representative employers in
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.
110
10. Assessment
Type of activity
10.1 Criteria of evaluation
10.4 Course
Ongoing of insurance
reinsurance operation
and
10.5 Seminary/laboratory
Determination of premium rates
and damages to goods, third
party liability and personal
insurance.
Reinsurance
operations
10.2 Methods of evaluation
Final exam - multiple choice questions and
10.3 Percentage from final
grade
80%
oral examination
Continuous assessment - multiple choice
20%
questions
10.6 Minimal performance standard

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
111
UNDERGRADUATE STUDIES PROGRAM
CCOUNTING AND MANAGEMENT INFORMATION SYSTEMS
IIIrd Year of study
 Curriculum
 Sheets disciplines
112
SPIRU HARET UNIVERSITY
FACULTY: ACCOUNTING AND FINANCIAL MANAGEMENT CONSTANTA
Fundamental Field: Economics
Field of Bachelor studies: ACCOUNTING
Study Program: Accounting and Management Information Systems
Study Period (no. of credits): 3 years (180
credits)
Form of Education: FULL TIME
Crt.
No
1
2
3
4
5
6
7
8
NAME OF DISCIPLINE*
A. COMPULSORY DISCIPLINES
Financial Control and Audit 2
Financial Audit
Management Information Systems 3
Management Information Systems
Information Systems to Assist the
Decision
Auditing of Information Systems
Accounting 4
Management Accounting
Economic Calculus 3
Economic and Financial Analysis 1
Economic and Financial Analysis 2
Econometrics and economic forecasting
Economic efficiency
Enterprise Economics and
Management
Business valuation
Finances 3
Money and Credits
Capital Markets
Practice and research 2
Accounting and Computers Science
Projects
Preparation of the bachelor's degree
paper
B. OPTIONAL DISCIPLINES*
Module I: Public Accounting
Module II: Accounting of Insurance
Companies
Module I: International Accounting
Module II: Accounting of Credit
Institutions
C. FACULTATIVE DISCIPLINES
Business Communication in Foreign
Languages (English or French) 1
Business Communication in Foreign
Languages (English or French) 2
DISCIPLINE
CODE
C
CURRICULA
3 RD YEAR
applied beginning with university year 2014 - 2015
Semester 1
Hours per week
Pw/
Total
S
L
hours
MFC3601
MFC3502
C
2
2
2
MFC3604
2
MFC3505
2
2
MFC3506
MFC3607
MFC3508
MFC3509
2
2
2
2
2
1
2
1
2
MFC3610
MFC3511
MFC3612
2
2
MFC3603
2
2
Semester 2
Hours per week
Lp/
Total
S
L
hours
Seminar
48
24
24
56
28
28
48
24
24
PA6
4
36
24
12
PA6
4
56
28
28
E5
56
48
42
56
28
24
28
28
28
24
14
28
E5
2
PA5
42
36
28
24
14
12
E5
28
OE5
1
(1)
(1)
(1)
42
28
14
36
24
12
(28)
(14)
(14)
(28)
(12)
(12)
4
4
4
4
3
4
E6
4
4
E6
60
Sem. 6
5
E5
E5
1
1
Sem. 5
E6
2
28
Sem. 6
E6
12
2
(1)
Sem. 5
24
60
MFC3616a /
MFC3616b
MFC3521a /
MFC3521b
MFC3622a /
MFC3622b
Courses
36
2
Credits
Total
1
MFC3614
MFC3515a /
MFC3515b
Specialized
Practice
Evaluation Type
(E,OE,PA)
2
1
MFC3513
Number of hours per discipline
3
2
OE6
PA5
3
4
E6
(PA5)
4
(3)
(PA6)
(3)
114
14
9
4
14
8
2
27
24
TOTAL HOURS/WEEK (A+B)
Total Credits
Total evaluations per semester (E, OE, PA)
Bachelor's degree exam
Caption: C=course S=seminar; Pw=Practical works; L=laboratory; E=Examination; OE=Oral Examination; PA= Partial Assessment
* In semesters 5 and 6 the module chosen in semester 4 is continued.
726
364
302
60
30
5 E5 + 1 OE5+2PA6
30
5 E6 + 1 OE6+2PA6
10
115
MANAGEMENT INFORMATION SYSTEM
1. Information about the program
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Undergraduate
Accounting and Management Information Systems
1.1. Higher education institution
1.2. Faculty
1.3. Department
1.4. Field of study
1.5. Study cycle
1.6. Program / Qualification
2. Information concerning the course subject
2.1. Name of Subject
2.2. Course organizer
2.3. Seminar organizer
2.4. Year of study
Management Information Systems
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
3.2. of which course hours:
4
3.4 Number of hours in the curriculum
56
3.5. of which course hours:
Distribution of teaching/learning time
Study on textbooks, syllabus, bibliography and course notes
Additional study in library, on specialized electronic platforms and fieldwork
Preparation of seminars/laboratories, home assignments, papers, portfolios and essays
Tutoring
Examinations
Other activities, Group project
3.7 Total hours of individual study
66
3.9 Total hours per semester
125
3.10 Number of credits
5
2
28
3.3 of wich seminar/lab hours:
3.6. of wich seminar/lab hours:
2
28
hours
50
6
10
1
2
-
4. Prerequisites (where relevant)


4.1 curriculum-related
4.2 competence-related
Management Information Systems (Languages and DBMS)
The ability to use database management systems.
5. Facilities and equipment (where relevant)


5.1. for the course
5.2. for the seminar/laboratory
Lectures will be held in classes with video projector.
Seminars will be held in informatics labs.
6. Competences acquired during/after the course
Professional competences







Transversal
competences



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.
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

7.2 Course objectives




1
Familiarization with design methodology for management information systems in order to work within
a specialized team.
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.
Compulsory discipline / Specialized discipline
116
8. Content
8.1 Course
Chapter I PHILOSOPHY OF INFORMATION SYSTEMS
Chapter II METHODS AND TECHNIQUES FOR ACHIEVING
MANAGEMENT INFORMATION SYSTEMS
Chapter III MERISE – METHOD OF DESIGNING MANAGEMENT
INFORMATION SYSTEMS
Chapter IV UML – Unified Modeling Language
Teaching methods
Traditional and modern methods: expositive method
and that the of interactiv dialogue, demonstration,
analysis, explanation, exercise
Traditional and modern methods: expositive method
and that the of interactiv dialogue, demonstration,
analysis, explanation, exercise
Traditional and modern methods: expositive method
and that the of interactiv dialogue, demonstration,
analysis, explanation, exercise
Traditional and modern methods: expositive method
and that the of interactiv dialogue, demonstration,
analysis, explanation, exercise
Observations
6 hours
8 hours
12 hours
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
8.2 Seminar/laboratory
Teaching methods
1. Review - ACCESS DBMS.
2. Information systems versus informational systems.
3. MERISE Method - introductory notions.
4. The life cycle of an information system - preliminary study, detailed study.
5. Achieving dictionary of attributes.
6. Establishing functional dependencies and achieving functional dependencies
diagram.
7. Transition from functional dependencies diagram to entity-association model.
8. Designing the conceptual model of data (CMD).
9. CMD.
10. Conceptual model of processing (CMP).
11. Transition from the conceptual model of data (CMD) to the logical model of
data (LMD).
12. Designing the logical model of data (LMD).
13. Designing the logical model of data (LMD).
14. Designing the physical model of data (PMD)
Analysis, dialogue, explanation, exercise,
case study, problem solving, brain storming
Analysis, dialogue, explanation, exercise
Analysis, dialogue, explanation, exercise
Analysis, dialogue, explanation, exercise,
case study
Analysis, dialogue, explanation, exercise,
case study, problem solving, brain storming
Analysis, dialogue, explanation, exercise,
case study, problem solving, brain storming
Analysis, dialogue, explanation, exercise,
case study, problem solving, brain storming
Analysis, dialogue, explanation, exercise,
case study, problem solving, brain storming
Analysis, dialogue, explanation, exercise,
case study, problem solving, brain storming
Analysis, dialogue, explanation, exercise,
case study, problem solving, brain storming
Analysis, dialogue, explanation, exercise,
case study, problem solving, brain storming
Analysis, dialogue, explanation, exercise,
case study, problem solving, brain storming
Analysis, dialogue, explanation, exercise,
case study, problem solving, brain storming
Analysis, dialogue, explanation, exercise,
case study, problem solving, brain storming
Observations
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
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.
10. Assessment
Type of activity
10.4 Course
1.5 Seminar/laboratory
10.1 Criteria of evaluation
Involvement in lecture with
questions, comments, examples of
analysis.
Involvement in the preparation and
discussion of problems.
10.2 Methods of evaluation
Final exam - multiple choice questions.
Continuous assessment - multiple choice
questions.
10.3 Percentage from
final grade
80%
20%
10.6 Minimal performance standard

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.
117


MERISE method – conceptual model of data.
MERISE method – logical model of data.
118
INFORMATION SYSTEMS TO ASSIST THE DECISION
1. Information about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Management/ Finance and Banking/ Accounting
Undergraduate
Management/ Finance and Banking/ Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study Cycle
1.6. Programme / Qualification
2.Information concerning the course subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
2.4. Year of study
Information Systems to Assist the Decision (ISAD)
III
2.5 Semester
V
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
3.4 Number hours in the curricula
48
3.5. of which course hours
Distribution of teaching/learning time
Study on textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of laboratories, home assignements, papers, portfolios, and essays
Tutoring
Examinations
Other activities ………
3.7 Total hours of individual study
68
3.9 Total hours per semester
125
3.10 Number of credits
5
2
24
3.3. of which laboratories hours
3.6. of which laboratories hours
2
24
hours
28
20
20
7
2
4. Prerequisites (where relevant)
4.1. curriculum-related
4.2.competences -related
Management Information Systems
Ability to use basic computer programs
5. Facilities and equipment (where relevant)
5.1. for the the course
5.2. for the the laboratory
Lectures will be held in classes with access to the Internet and media equipment
Laboratories will be held in classes with computers equipped with Microsoft Office and access to the
Internet
Transversal
competences
Professional
competences
6. Competences acquired during/after the course




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

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



7.2 Course objectives








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
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
8. Content
8.1 Course
1. Economic decision support
Teaching methods
Expository and Interactive Dialogue
Observations
4 ore
119
1.1. Computer technologies used in decision support
Teaching Method
1.2. Types of decisions and the phases of taking these decisions
1.3. The decision-making process
Ibidem
4 ore
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
6 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)
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
8.2 Seminar/laboratory
Teaching methods
Observations
1. Design a table of assumptions
Traditional and modern methods: explanation, exercise,
4 ore
conversation, dialogue, computer work.
2. Design a pivot table
Ibidem
4 ore
3. Access OLAP cubes managed in a multidimensional database SQL
Ibidem
4 ore
Server 2000
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
verify the level of systematization and
Final assessment/ Exam – grid test and oral
usage of the concepts learned
exam
logical coherence and argumentative force
the knowledge acquired regarding
specialized terminology
interest for individual study
10.5 Laboratory
the ability to use the knowledge in
Assessment – on line - grid tests
practice
the ability to work with the learned
knowledge
10.6 Minimal standard of performance

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
10.4 Course
-
10.3 Percentage from
final grade
80%
20%
120
INFORMATION SYSTEMS AUDITING
1.Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor degree
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Study programme / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminar
2.4. Year of study
Information Systems Auditing
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
3.4 Total hours of the curricula
36
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialized electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
34
3.9 Total hours per semester
100
3.10 Number of credits
4
2
24
3.3 laboratory
3.6 laboratory
1
12
hours
20
10
4
28
2
-
4. Preconditions (where necessary)



4.1 of curriculum
4.2 of competences
Management Information Systems (Basics) and Internet course, Programming languages and databases;
Competencies to management and use Windows Operating System
Competencies to use a computer network;
5. Conditions (where necessary)
5.1. to develop the course
5.2. to develop the seminar/laboratory


videoprojector
laboratory with 10 computers minimum
Transversal
competences
Professional
competences
6. Specific acquired competences




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




Organizing information resources available to a beneficiary of projects;
Anticipate situations and problem solving solutions or action;
Anticipate situations and problem solving solutions;
Capacity of improvement and self-improvement
7. Course objectives (proceeding from the grid of specific acquired competences)
7.1 General objectives of the course
7.2 Specific objectives











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.
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.
121
8. Content
8.1 Course
Teaching methods
Traditional and modern methods:
Chapter 1
expositive method and that the of
Introduction
Information System audit concept. Definition, objectives, necessity. Information
interactiv
dialogue,
demonstration,
System audit/ economic audit, Information System audit/ internal audit.
explanation.
Considerations on auditing Information Systems
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.
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.
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..
Chapter 5
Application audit
General control and application control
Audit objectives
Inputs, processing and outputs control
Identification and evaluation of evidence
Application audit techniques
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
Firewall basic settings.
Traditional and modern methods:
explanation, exercise, conversation,
Antivirus software. Comparative Analysis
dialogue, pair work.
Authentication and encryption systems. Hardware protection systems
Documenting, collecting evidence and drawing conclusions for the report of audit
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
Observations
4 hours
4 hours
6 hours
6 hours
4 hours
Observations
3 hours
3 hours
3 hours
3 hours
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
10.4 Course
10.1 Criteria of evaluation
Theoretical knowledge about the information
systems
security,
information
systems
management, threats and vulnerabilities to
information systems, auditing applications
10.5 Seminar/laboratory
Correct evaluation of threats and vulnerabilities of
a information system
10.6 Minimal standard of performance

Develop minimum requirements for information system security
10.2 Methods of evaluation
Final exam – grid test and oral
examination
Partial exam – grid test
10.3 Percentage from final
grade
80%
20%
122
MANAGEMENT ACCOUNTING
1. Information about the program
1.1.Higher education institution
1.2.Faculty
1.3.Department
1.4.Field
1.5.Study cycle
1.6.Program / Qualification
Spiru Haret University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Undergraduate
Accounting and Management Information Systems/economist
2. Information concerning the course subject
2.1 Name of Subject
Management accounting
2.2 Course organizer
2.3 Seminar organizer
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
3. Estimated Time (hours per semester) of teaching/learning activities
3.1 Number of hours per week
4
3.2 of which course hours:
3.4 Number hours in the curriculum
3.5 of which course hours:
56
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library
Preparation of seminar/labs
Tutoring 2
Examinations
Other activities - development group project.
3.7 Total hours of individual study
44
3.9 Total hours per semester
100
3.10 Number of credits
4
2
28
3.3 of which seminar/lab hours:
3.6 of which seminar/lab hours:
2
28
hours
15
13
7
2
2
5
4. Prerequisites (where relevant)
4.1 curriculum-related
4.2 competence-related
Knowledge of Accounting (basics); Accounting (Procedures);
Teamwork abilities in a working environment, observation, mediation, negotiation.
5. Facilities and equipment (where relevant)
5.1. for the course
5.2. for the seminars
Lectures will be held in classes with access to the Internet and media
Seminars will be held in classic seminar rooms, especially those who have mobile equipment so that dynamic and
teamwork are allowed.
Professional
competences
6. Competences acquired during/after the course
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).

Transversal
competences


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
123
7.2 Course objectives
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.
 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
Chapter 1. CONCEPTUAL FRAMEWORK OF
MANAGEMENT ACCOUNTING
Teaching methods
Interacting with students is usually
followed by viewing teaching coated
examples
analyzed
through
discussions
and
individual
assignments
Observations
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
Lecture, brainstorming and adaptation
to reality through role play in
competition
Ibidem.
Course presentation using audiovisual, interactive and participatory
methods of training students for
conceptualisation and visualization of
the concepts taught
Ibidem.
Interacting with students is usually
followed by viewing teaching coated
examples
analyzed
through
discussions
and
individual
assignments
Ibidem.
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
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
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
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
124
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 directcosting method
5.1.3. Specific indicators of the variabale costs or direct-costing
method
5.1.4. Organisation of accounting and production costs in directcosting 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.
6. Order no. 3055 of 29.10.2009 for approval of accounting regulations with European Directives, MO no. 766/10.11.2009.
Teaching methods
Observations
8.2. Seminar/laboratory
1. Objectives, functions and role of management accounting and cost Traditional and modern methods: explanation, It is recommended that students
calculation.
exercise, conversation, dialogue, pair work, read in advanced the lecture
reading, translation, case study, stimulation, materials so that they can
cooperation, problem solving, brain storming, interact during seminars
etc.
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
4. Methodological stages in management accounting and cost
calcualtion
5. Recording flows in management accounting based on specific
accounts of 9th class of accounts
Ibidem
Ibidem
Ibidem
Ibidem
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.
9. Course’s relevance to the epistemic community, professional associations, and representative employers in fields
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
10.4 Course
10.5. Seminar/lab
10.1 Criteria of evaluation
Acquisition of the mentioned specific competences
Practical applications on unit cost calculation procedures
Practical applications on procedures of expenditure
delimitation in variable and fixed
10.6 Minimal performance standard
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
10.2 Methods of evaluation
Final exam - multiple choice questions and oral
examination
Partial assessment
10.3 Percentage from
final grade
80%
20%
125
ECONOMIC AND FINANCIAL ANALYSIS I
1. Informations about program
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4.Field of study
1.5.Cycle of study
1.6.Study programme/Qualification
Spiru Haret University Bucharest
Financial Accounting Management Constanţa
Management,Accounting and Finance Constanţa
Accounting
Bachelor degree studies
Accounting and Management Information Systems
2.Data about subject
2.1.Name of the subject
2.2. Titular of the course activities
2.3.Titular of seminar activities
2.4. Year of study
Economic and financial analysis I
III
2.5Semester
I
2.6 Evaluation type
E
5
2.7Subject status
C
S
3. Total estimated time (hours per semester of didactic activities)
3.1 Number of hours /week
4
Of which: 3.2 course
3.4 Total hours of the curricula
56
Of which: 3.5 course
Distribution of time fund
Study on manual, course support , bibliography and notes
Additional research at the library, on specialised electronic platforms and on the field
Preparation of seminars / laboratories, themes, papers, portfolios and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours for individual study
40
3.9 Total hours per semester
100
3.10 Number of credits
4
2
28
3.3 seminar/laboratory
3.6 seminar/laboratory
2
28
hours
28
10
2
2
1
1
4. Preconditions (where necessary)


4.1 of curriculum
4.2 of competences
Microeconomics and Macroeconomics, Accounting bases, Economic Statistics
knowledge of general concepts of economics
5. Conditions (where necessary)
5.1. to develop the course
5.2. to develop the
seminary/laboratory


Existence of complex equipment: projector
Existence complex equipment: projector
Professional skills
6. Specific acquired skills
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
Transversal skills


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
126
7. Subject objectives (proceeding from the grid of specific acquired skills)
7.1 General objectives of the subject
7.2 Specific objectives
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.
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
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
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
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
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
method of presentation and
interactive dialogue
8 hours
method of presentation and
interactive dialogue
5 hours
method of presentation and
interactive dialogue
5 hours
method of presentation and
interactive dialogue
5 hours
method of presentation and
interactive dialogue
5 hours
127
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 ,
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
Bucureşti, 2008
8.2 Seminar/laboratory
Teaching methods
Observations
1. Qualitative and quantitative methods. Method chain substitutions.
Balance method
2. Value added analysis
Exercise. Case study. Problems
solving
Exercise. Case study. Problems
solving
Exercise. Case study. Problems
solving
Exercise. Case study. Problems
solving
Exercise. Case study. Problems
solving
6 hours
3. Analysis of turnover: the total ,structurally and factor analysis.
4. Analysis of human resources management. Labor productivity analysis
5. Analysis of fixed asset management. Analysis of the structure, quality and
use of technical potential. Efficiency analysis of fixed assets
6 hours
6 hours
6 hours
4 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
3.
Moroşan Iosefina – „ Economic and financial analysis”, Fundaţiei România de Mâine Publishing ,
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
Bucureşti, 2008
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
10.4 Course
10.5 Seminar/lab
10.1 Criteria of evaluation
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.
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
10.2 Methods of evaluation
10.3 Percentage
from final grade

Final checking – grid test on the
Blackboard platform
80%

Partial checking – on line tests
20%
10.6 Minimal standard of performance

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
128
ECONOMIC AND FINANCIAL ANALYSIS II
SUBJECT DESCRIPTION
2.
Data about programme
“Spiru Haret” University Bucuresti
Financial Accounting Management Constanta
Management, Accounting and Finance Constanta
Management
Bachelor degree studies
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field of study
1.5.Cycle of study
1.6. Study programme / qualification
2.Data about subject
2.1.Name of subject
2.2.Titular of the course
2.3. Titular of the seminars
2.4. Year of study
Economic and financial analysis II
3
2.5 Semester
II
2.6 Evaluation type
E6
2.7Subject
status
CS/CS
Compulsory
Subject/Complemen
tary Subject
3.Total estimated time (hours per semester of didactic activities)
3.1 Number of hours per week
4
of which: 3.2 course
3.4 Total hours of the curricula
48
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialised electronic platforms and on the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
48
3.9 Total hours per semester
100
3.10 Number of credits
4
2
24
3.3 seminar/laboratory
3.6 seminar/laboratory
2
24
hours
28
10
2
2
1
1
4. Precondition (where necessary)


4.1 of curriculum
4.2 of competences
Microeconomics and Macroeconomics, Accounting bases, Economic Statistics
knowledge of general concepts of economics
5. Conditions (where necessary)
5.1. to develop the course
5.2. to develop the seminary/laboratory


Existence of complex equipment: projector
Existence of complex equipment: projector
6. Specific acquired skills
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

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
Transversal
skills
Professional skills


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;
129
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
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
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
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
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
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
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
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
Teaching methods
Observations
Traditional and modern methods:
expositive method and that the of
inter-active dialogue, demonstration,
explanation, etc.
12 hours
4 hours
2 hours
2 hours
4 hours
2 hours
2 hours
Bibliography
1.
2.
3.
4.
Abd Elghany Alina – „ Economic and financial analysis”, Europolis Publishing,Constanţa, 2008
Balu Mariana – „ Economic and financial analysis. Theory and applications” , Fundatia Romania de Maine Publishing, Bucuresti, 2007
Moroşan Iosefina – „ Economic and financial analysis”, Fundaţiei România de Mâine Publishing , Bucureşti, 2008
Moroşan Iosefina – „ Economic and financial analysis. Problems”, Fundatia Romania de Mâine Publishing, Bucureşti, 2008
130
5.
6.
Ţole Marin, Ruse Elena, Spineanu Luciana - Economic and financial analysis, Universitaria Publishing, Bucureşti, 2012
Elefterie Liana, Gherco Alina, Spineanu Luciana -„ Economic and financial analysis”, Fundaţia România de Mâine Publishing, Bucureşti,
2012
8.2 Seminary/laboratory
Teaching methods
Observations
1.Analysis of a company’s expenses. Effectiveness analysis of total
Traditional and modern methods:
12 hours
expenditure to 1000 lei income and rates as efficiency analysis, review
explanation, exercise, conversation,
expenditures from 1000 lei turnover on categories (variable and fixed), on
dialogue, pair work, reading,
elements (labor costs, raw material and material costs, equipment
translation, case study, stimulation,
depreciation costs, expenses financial interest).
cooperation, problem solving, brain
storming, etc.
2.Diagnostic analysis company's profitability. Performance of diagnostic
8 hours
analysis, profit on turnover. Profitability ratio analysis (commercial,
resource consumption, economic and financial).
3. Analysis of economic and financial situation of the company.
8 hours
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
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
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
10.4 Course
10.3 Percentage
from final grade
80%

Final checking – grid test on the
Blackboard platform
10.5 Seminary/laboratory
20%

Partial checking – on line tests
10.6 Minimal standard of performance

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.
131
ECONOMETRICS AND ECONOMIC FORECASTING
1. Data about program
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5.Study cycle
1.6. Program / Qualification
2.Data about subject
2.1.Name of subject
2.2.Course organizer
2.3. Seminar organizer
2.4. Year of study
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Undergraduate
Accounting and Management Information Systems
Econometrics and Economic Forecasting
III
2.5 Semester
V
2.6
type
Evaluation
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 Total hours in the curriculum
3.5 of which course
42
hours:
Distribution of teaching/learning fund
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminars/labs, home assignments, papers, portfolio, essays
Tutoring
Examinations
Other activities ………
3.7 Total hours of individual study
33
3.9 Total hours per semester
75
3.10 Number of credits
3
4. Prerequisites (where necessary)
4.1 curriculum-related
4.2 competence-related


E
2.7 Discipline
CS/FD
Compulsory
discipline
discipline/
Fundamental
2
3.3 of which seminar/lab hours:
1
28
3.6 of which seminar/lab hours:
14
hours
7
7
2
3
7
-
Completing the Statistics discipline
Knowledge and ability to apply specific concepts, theories, methods to previous discipline.
5. Facilities and equipment (where necessary
Lectures will be held in classes with media equipment.
5.1. for the course
Seminars will be held in classic seminar rooms, with media equipment.
5.2. for the seminars
Transversal
competences
Professional competences
6. Competences acquired during/after course

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.

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. Course objectives (as resulting from the matrix of specific competences)
7.1 Course goals

Improving specific thinking, introducing the future expert into the fundamental concepts of forecasting, forecast
indicators.
132

7.2 Course objectives
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.
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
8.1 Course
Chapter I Introduction in studying the economic forecast
1.1. The importance of forecasting in business management
1.2. Forecasting tools in business management
Teaching methods
Interacting with students is usually
followed by discussions or collective
assignments.
Observations
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.
Ibidem
Ibidem
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
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
8.2 Seminar/laboratory
Teaching methods
Observations
1. Forecasting concept and practical application of forecasting tools.
Activity of interacting with students
It is recommended that students read in
using exercises, explanations, analysis advanced the lecture materials so they can
of various case studies.
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
Ibidem
Ibidem
qualitative forecasting
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
Type of activity
10.1 Criteria of evaluation
10.2 Methods of evaluation
10.3 Percentage from
133
10.4.1 Course
10.4.2 Seminar/lab
Ability to correctly and completely
assimilate the knowledge, coherent
speech, degree of assimilation of
specialized language.
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.
Exam
Record the solidity of interaction in the courses
through an evaluation – multiple choice
questions.
Record the solidity of interaction in the
workshop through an evaluation.
10.5 Final evaluation
Exam test based on multiple choice grid
10.6 Minimal performance standard

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.
final grade
10%
10%
80%
134
ECONOMIC EFFICIENCY
1. Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Undergraduate
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study cycle
1.6. Programme / qualification
2. Information concerning the course subject
2.1.Name of subject
2.2. Course organizer
2.3. Seminar organizer
2.4. Year of study
ECONOMIC EFFICIENCY
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
3.4 Number hours in the curriculum
56
3.2. of which course
hour:
3.5. of which course
hour:
2
3.3 of which seminar/lab hours:
2
28
3.6 of which seminar/lab hours:
28
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminar/labs, home assignments, papers, portfolio, essays
Tutoring
Examinations
Other activities, Group project
3.7 Total hours of individual study
41
3.9 Total hours per semester
100
3.10 Number of credits
4
Hours
25
8
8
2
1
4. Prerequisites (where relevant)


4.1 curriculum-related
4.2 competence-related
5. Facilities and equipment (where relevant)


5.1. for the course
5.2. for the seminar
6. Specific acquired skills
Transversal
competences
Professional
competences






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
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
7.2 Course objectives
The course "economic efficiency" aims to:
economic efficiency indicators,
nts
- 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
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
Teaching methods
Traditional and modern methods: expositive
method and that the of inter-activ dialogue,
demonstration, explanation, etc.
Observations
4 hours
135
economy on economic efficiency
II indicators measure the effectiveness of economic activity
2.1. Classification of indicators
2.2. Basic indicators of economic efficiency
III Evaluation of economic efficiency in the features of the various
branches. indicators
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
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
VI. Contribution to increasing the efficiency of business management
VII. Efficiency of capital markets
7.1. Link between securities analysis and the effectiveness of market
Traditional and modern methods: expositive
method and that the of inter-activ dialogue,
demonstration, explanation, etc.
Traditional and modern methods: expositive
method and that the of inter-activ dialogue,
demonstration, explanation, etc.
Traditional and modern methods: expositive
method and that the of inter-activ dialogue,
demonstration, explanation, etc.
4 hours
Traditional and modern methods: expositive
method and that the of inter-activ dialogue,
demonstration, explanation, etc.
4 hours
Traditional and modern methods: expositive
method and that the of inter-activ dialogue,
demonstration, explanation, etc.
Traditional and modern methods: expositive
method and that the of inter-activ dialogue,
demonstration, explanation, etc.
4 hours
4 hours
4 hours
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
8.2 Seminary/laboratory
1. The concept of economic efficiency. Efforts and economic effects
2. Indicators to assess the economic efficiency of investments in the entity
3. Evaluating the effectiveness of macroeconomic investment
4. Applications of basic indicators of economic efficiency.
5. Applications when updating investment decision
6. Updating applications at the start of the investments
7. Updating applications when commissioning the new target
8. Applications for return upgrading to the start of loans received
9. Applications when updating the decommissioning of fixed capital
10. During the methodology B.I.R.D.
Teaching methods
Traditional and modern methods: explanation,
exercise, conversation, dialogue, pair work,
reading, translation, case study, stimulation,
cooperation, problem solving, brain storming,
etc.
Traditional and modern methods: explanation,
exercise, conversation, dialogue, pair work,
reading, translation, case study, stimulation,
cooperation, problem solving, brain storming,
etc.
Traditional and modern methods: explanation,
exercise, conversation, dialogue, pair work,
reading, translation, case study, stimulation,
cooperation, problem solving, brain storming,
etc.
Traditional and modern methods: explanation,
exercise, conversation, dialogue, pair work,
reading, translation, case study, stimulation,
cooperation, problem solving, brain storming,
etc.
Traditional and modern methods: explanation,
exercise, conversation, dialogue, pair work,
reading, translation, case study, stimulation,
cooperation, problem solving, brain storming,
etc.
Traditional and modern methods: explanation,
exercise, conversation, dialogue, pair work,
reading, translation, case study, stimulation,
cooperation, problem solving, brain storming,
etc.
Traditional and modern methods: explanation,
exercise, conversation, dialogue, pair work,
reading, translation, case study, stimulation,
cooperation, problem solving, brain storming,
etc.
Traditional and modern methods: explanation,
exercise, conversation, dialogue, pair work,
reading, translation, case study, stimulation,
cooperation, problem solving, brain storming,
etc.
Traditional and modern methods: explanation,
exercise, conversation, dialogue, pair work,
reading, translation, case study, stimulation,
cooperation, problem solving, brain storming,
etc.
Traditional and modern methods: explanation,
exercise, conversation, dialogue, pair work,
reading, translation, case study, stimulation,
Observations
2 hours
4 hours
2 hours
4 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
136
cooperation, problem solving, brain storming,
etc.
Traditional and modern methods: explanation,
exercise, conversation, dialogue, pair work,
reading, translation, case study, stimulation,
cooperation, problem solving, brain storming,
etc.
11. Company management efficiency
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
9. Corroboration of subject content with the expectations of the epistemic community representatives, professional
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
10.4 Cours
10.5 Seminarlab
Activity
- 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
- Ability to implement in practice
- Ability to work with their
knowledge
Activity
Activity
80%
Final checking – grid test and oral examination
Partial checking – grid test
20%
10.6 Minimal performance standard
Knowing the main indicators of economic efficiency and ability to work with them.
Develop a feasibility study.
137
BUSINESS VALUATION
1.
Information on the academic program
1.1.Higher education institution
1.2.Faculty
1.3.Department
1.4.Field
1.5.Study cycle
1.6.Program / Qualification
2.
Information concerning the course subject
2.1.Name of subject
2.2.Course organizer
2.3.Seminar organizer
2.4. Year of study
3.
Spiru Haret University
Faculty of Accounting and Financial Management Constanta
Department of Management, Accounting and Finance Constanta
Accounting
Undergraduate
Accounting and Informatics
Business Valuation
3
2.5.Semester
2
2.6.Evaluation type
E1
2.7.Course type
Estimated time (hours per semester) of teaching / learning activities
3.1 No. hours per week
3
3.4 No. hours in the curriculum
42
3.2 of which course
hours:
3.5 of which course
hours:
2
28
3.3 of which seminar / lab
hours:
3.6 of which seminar / lab
hours:
Distribution of teaching / learning time
Study of textbook, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminars / labs, home assignments, papers, portfolio, essays
Tutoring
Examinations
Other………
3.7 Total hours of individual study
55
3.9 Total hours per semester
100
3.10 No. of credits
4
4.
4.2 competence-related



Professional competences
Transversal
competences
7.
hours
30
10
15
1
2
-
Financial and Accounting Management
Economical and Financial Analysis
Knowledge of financial concepts and mechanisms specific to the companies


classroom equipped with video projector and projection screen, computer and Internet connection
classroom equipped with video projector and projection screen, computer and Internet connection
Competences acquired during / after the course
• 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.
• 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.
Course objectives (as resulting from the matrix of specific competences)
7.1 Course goals
7.2 Course objectives
8.
14
Facilities and equipment (where relevant)
5.1. for the course
5.2. for the seminar / lab
6.
1
Prerequisites (where relevant)
4.1 curriculum-related
5.
CS/SS
• 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.
• Ability to use various assessment methods and identify the most appropriate depending on the context;
• Familiarity with business valuation methods and instruments.
Contents
8.1 Course
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
Teaching methods
Observations
4 hours
Systematic exposure, case study,
discussion, conversation
138
Chapter II Background evaluator profession. Business valuation principles
2.1. Context evaluator profession
2.2. Business assessment principles
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
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
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
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
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
4 hours
Chapter IX. Business valuation in the market comparison approach
Systematic exposure, case study,
9.1. Fundamentals of comparison methods
discussion, conversation
9.2. Benchmarks for the assessment based on a comparison of market
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
Chapter XI. . Valuation of business in difficulty
11.1. Main features firms in difficulty
11.2. Assessment methods firms in difficulty
Chapter XII. Valuations and environmental factors
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
1. Show how to achieve diagnostic SWOT analysis to assess a company
Systematic exposure, case study,
2. The cost of capital: the discount rate and capitalization
discussion, conversation
3. Business Valuation in income approach, comparison and assets.
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.
2 hours
9.
2 hours
2 hours
2 hours
2 hours
2 hours
4 hours
1 hours
1 hours
Observations
4 hours
4 hours
6 hours
Course’s relevance to the epistemic community, professional associations, and representative employers in fields
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 .
139
10. Assessment
Activity
10.4 Course
10.5 Seminar /
lab
10.1 Assessment criteria
10.2 Assessment method
Specific theoretical knowledge of various valuations methods
Final checking – grid test and oral
examination
Ability to develop an valuation report using valuation methods
studied.
10.3 Weight in the final
grade
80%
Partial checking – grid test
20%
10.6 Minimal performance standard
• 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
140
MONEY AND CREDITS
2. Data about programme
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5.Study cycle
1.6. Program / Qualification
2.Data about subject
2.1.Name of subject
2.2.Course organizer
2.3. Seminar organizer
2.4. Year of study
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Undergraduate
Accounting and Management Information Systems
Money and Credits
III
2.5 Semester
V
2.6 Evaluation type
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 Total hours in the curriculum
3.5 of which course
42
hours:
Distribution of teaching/learning fund
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminars/labs, home assignments, papers, portfolio, essays
Tutoring
Examinations
Other activities ………
3.7 Total hours of individual study
58
3.9 Total hours per semester
100
3.10 Number of credits
4
4. Prerequisites (where necessary)
4.1 curriculum-related
4.2 competence-related


E
2.7 Discipline
CS/SD
Compulsory discipline/Specialized
discipline
2
3.3 of which seminar/lab hours:
1
28
3.6 of which seminar/lab hours:
14
hours
20
14
14
7
3
-
Completing the Currency and Monetary Policy discipline
Knowledge and ability to apply specific concepts, theories, methods to previous discipline.
5. Facilities and equipment (where necessary)
Lectures will be held in classes with media equipment.
5.1. for the course
Seminars will be held in classic seminar rooms, with media equipment.
5.2. for the seminars
Professional competences
6. Competences acquired during/after course
 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 nonperforming 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.
141
Transversal
competences






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. Course objectives (as resulting from the matrix of specific competences)
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
8.1 Course
Teaching methods
Observations
Interacting with students is usually
The course materials are made available
Chapter I Banking Systems
1.1.Emergence, Development and Role of Banks
followed by discussions or collective
to students at the beginning of activities.
1.2.Bank Types
assignments.
For knowledge consolidation it is advised
1.3. Trends in Contemporary Banking Development
to read the materials before the lecture.
Expository method and interactive Ibidem
Chapter II Central banks and their Role in the Monetary Policies of
dialogue.
the Countries
2.1. The Emergence and Development of Central Banks
2.2. Banks and Banking in Romania
Interacting with students is usually Ibidem
Chapter III Banking Risk Management
3.1. Definition, Classification and Identification of the Risks
followed by discussions or collective
3.2. Risk Classification
assignments.
Ibidem
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
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
142
8.2 Seminar/laboratory
1. Analysis of the national banking system
Teaching methods
Activity of interacting with students
using exercises, explanations, analysis
of various case studies.
Ibidem
Ibidem
Ibidem
Ibidem
Ibidem
Ibidem
Observations
It is recommended that students read in
advanced the lecture materials so they can
interact during seminars.
Ibidem
Ibidem
Ibidem
Ibidem
Ibidem
Ibidem
2. Applications for the calculation of bank interest
3. Analyzing the tools used in the settlement bank.
4.Analyzing the tools used in the lending bank.
5. Applications on an analysis of a company solvency.
6. Credit scoring method - application, analysis
7. Applications on monetary aggregates and money velocity.
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
9. Course’s relevance to the epistemic community, professional associations, and representative employers in fields significant for the program
"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
Type of activity
10.4.1 Course
10.4.2 Seminar/lab
10.1 Criteria of evaluation
10.2 Methods of evaluation
Ability to correctly and completely
assimilate the knowledge, coherent
speech, degree of assimilation of
specialized language.
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 courses
through an evaluation – multiple choice
questions.
10.3 Percentage from
final grade
10%
Record the solidity of interaction in the
workshop through an evaluation.
10.5 Final evaluation
Exam
Exam test based on multiple choice grid
10.6 Minimal performance standard

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.
10%
80%
Date:
143
CAPITALS MARKETS
3.
Information about the program
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor degree
Accounting
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study cycle
1.6. Program / Qualification
2. Information concerning the course subject
2.1.Name of subject
2.2. Course organizer
2.3. Seminar organizer
2.4. Year of study
Capital markets
Lecturer Mihu Stefan, Ph.D.
Lecturer Mihu Stefan, Ph.D.
2.5 Semester
II
3
2.6 Evaluation type
Exam
2.7Course
status
Compulsory
discipline/
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
3.4 Number hours in the curriculum
36
of which: 3.5 course
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutoring
Examinations
Other activities, Group project
3.7 Total hours of individual study
39
3.9 Total hours per semester
75
3.10 Number of credits
3
2
24
3.3 seminar/laboratory
3.6 seminar/laboratory
1
12
hours
17
10
8
2
2
-
4. Prerequisites (where relevant)
4.1 curriculum-related
4.2 competence-related


-
5. Facilities and equipment (where relevant)


5.1. for the course
5.2. for the seminars
projector, laptop
projector, laptop
Professional
competences




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
Transversal
competences
6. Competences acquired during/after the course


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
7.2 Course objectives







 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
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
144
8. Content
8.1 Course
Teaching methods
Traditional and modern methods:
Capital market
Apparition and development in our country
expositive method and that the of
Infusion of foreign capital
interactiv dialogue, demonstration,
explanation.
Organization of the capital market in Romania
Stock Exchange
Rasdaq
A.N.S.V.M.
S.N.C.D.D.
Capital market financial products
Securities
Intermediation of financial products
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.
Exchange transactions
Trading system
Trading in B.S.E.
Indices
Clearing and settlement of transactions
Commodity exchanges in Romania
Scholarship - concept, characteristics
Description of commodity
Exchange contracts
SPOT contract
Forward
futures
Options on futures
Transactions in futures market
Transactions in options
Classification
The premium on the options contract
Maturity options and the exercise price
Trading options
Risk analysis in capital market investments
Risk classification
Business risks
Investment risk
Strategy to reduce risk in capital
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
8.2 Seminar/laboratory
Teaching methods
1. Comparative analysis of long-term financial securities
explanation, exercise, conversation,
dialogue, pair work, problem solving.
2. BSE trading system
3. Calculation of indices
4. The trading on the stock exchanges
5. Exchange contracts
6. The trading of options
Bibliography
1. Mihu Stefan, Capital markets, class notes, 2012 (on cd)
2. Mihu Stefan, Spineanu Georgescu Luciana, Capital market, Europolis, 2010
Observations
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
4 hours
4 hours
2 hours
Observations
2 hours
2 hours
2 hours
2 hours
2 hours
2 hours
9. Course’s relevance to the epistemic community, professional associations, and representative employers in fields
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.
10. Assessment
Activity
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
capacity to assimilate specialized
knowledge and language correctly
and completely
Understanding the functioning of
various types of stock transactions
10.2 Methods of evaluation
Final assessment–
examination
grid
test
Periodical Assessment – grid test
and
oral
10.3 Percentage from
final grade
80%
20%
10.6 Minimal performance standard

Ability to define the main subject-specific concepts
145
PUBLIC ACCOUNTING
1. Data about programme
“Spiru Haret” University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Bachelor degree
Accounting and Management Information Systems
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study cycle
1.6. Program / Qualification
2.Data about subject
2.1.Name of subject
2.2. Course organizer
2.3. Seminar organizer
2.4. Year of study
Public accounting
III
2.5 Semester
I
2.6 Evaluation type
E5
2.7Course
status
DO/DS
3.3 seminar/laboratory
3.6 seminar/laboratory
1
14
hours
32
16
8
1
3.Total estimated time (hours per semester of didactic activities)
3.1 Number of hours per week
3
of which: 3.2 course
3.4 Number hours in the curriculum
42
of which: 3.5 course
Distribution of time fund
Study on manual, course support, bibliography and notes
Additional research at the library, on specialized electronic platforms and in the field
Preparation of seminars/laboratories, themes, papers, portfolios, and essays
Tutorials
Examinations
Other activities ………
3.7 Total hours of individual study
58
3.9 Total hours per semester
100
3.10 Number of credits
4
2
28
-
4. Preconditions (where necessary)


4.1 of curriculum
4.2 of competences
Transmission of basic information of public accounting;
Deepening specific to accounting concepts and theories;
5. Facilities and equipment (where relevant)


4.1 of curriculum
4.2 of competences
classroom equipped with video projector and projection screen, computer and Internet connection
seminar room equipped with projector and screen proieţie, computer and Internet connection
Professional
competences

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;
Transversal
competences
6. Competences acquired during/after the course


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
7.2 Course objectives
 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;
• Learning how to reflect in the accounts of business operations;
• Learning concepts of property valuation;
8. Content
8.1 Course
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
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
Chapter III Organization-public institutions accounting framework
3.1. Public accounting reform in Romania
Teaching methods
Traditional and modern methods:
expositive method and that the of
interactiv dialogue, demonstration,
explanation, etc.
Observations
5 hours
5 hours
5 hours
146
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
5 hours
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
Chapter V Stock accounting
2 hours
5.1. Delimitation of stock
5.2. Recognition and measurement of inventories
5.3. Stock accounting
Chapter VI Accounting for settlements with third parties
2 hours
6.1. Boundaries on third
6.2. Recognition and measurement of current assets and liabilities
6.3. Bookkeeping to third parties
Chapter VII Accounting Treasury
2 hours
7.1. Definition and delimitation of Treasury
7.2. Bookkeeping treasury
Chapter VIII Accounting expenses, income and financing
2 hours
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
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
8.2 Seminar/laboratory
Teaching methods
1. Structure, development and approval of public budget
Traditional and modern methods:
explanation, exercise, conversation,
2. Budget classification, scheduling and tracking tool revenues and
dialogue, pair work, reading,
expenditures public
translation, case study, stimulation,
3. Accounting organization of public institutions
cooperation, problem solving, brain
4. Practical applications accounting of fixed assets
storming, etc.
5. Practical applications stocks accounting
6. Practical applications of accounting settlements with third parties
7. Practical applications treasury accounting
8. Practical applications accounting expenses, income and financing
9. Liabilities and provisions
10. Practical applications of capital accounts
Bibliography
1. L.Ionescu, E. Diaconu, I. Şuiu – „Contabilitate publică” – Ed. Fundaţia România de Mâine – 2008
Observations
2 hours
2 hours
2 hours
2 hours
1 hours
1 hours
1 hours
1 hours
1 hours
1 hours
9. Course’s relevance to the epistemic community, professional associations, and representative employers in fields
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.
10. Assessment
Type of activity
10.4 Course
10.5 Seminar/laboratory
10.1 Criteria of evaluation
10.2 Methods of evaluation
- accuracy and completeness of
knowledge;
- logical coherence;
- the degree of assimilation of
language specialty;
- ability to work with their
knowledge;
- ability to apply in practice;
-criteria aimed at attitudinal aspects:
consciousness, interest in study.
Assessment through various exercises,
dialogues, conversation, papers, mini-projects,
case studies
Final assessment/ Exam – grid test on the
Blackboard platform
Assessment – on line tests
10.3 Percentage from
final grade
80%
20%
10.6 Minimal standard of performance

Defining the essential elements of accounting theory and practice, illustrating some of the concepts studied in the seminars.
147
ACCOUNTING OF INSURANCE COMPANY
1. Information about the program
1.1. Higher education institution
1.2.Faculty
1.3.Department
1.4. Field
1.5. Study cycle
1.6. Programme / Qualification
Spiru Haret University Bucharest
Financial Accounting Management Constanţa
Management, Accounting and Finance Constanţa
Accounting and Management Information Systems
Undergraduate
Accounting and Management Information Systems
2. Information concerning the course subject
2.1.Name of subject
2.2. Course organizer
2.3. Seminar organizer
2.4. Year of study
Accounting of insurance companies
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
3.4 Number hours in the curriculum
42
3.2: of which course
hours
3.5: of which course
hours
2
3.3: of which seminar/lab hours
2
28
3.6: of which seminar/lab hours
14
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library, on electronic platforms, fieldwork
Preparation of seminar/labs, home assignments, papers, portfolio, essays
Tutoring
Examinations
Other activities, Group project
3.7 Total hours of individual study
58
3.9 Total hours per semester
100
3.10 Number of credits
4
hours
20
14
18
4
2
-
4. Prerequisites (where relevant)
4.1 of curriculum
4.2 of competences


study of insurance and reinsurance
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
5.2. to develop the seminary/laboratory


Classroom equipped with projector and projection screen, computer and Internet connection
Classroom equipped with projector and projection screen, computer and Internet connection
Transversal
competences
Professional
competences
6. Competences acquired during/after the course

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.

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
7.2 Specific objectives
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.
 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.
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8. Content
8.1 Course
Teaching methods
Observations
Chapter I General principles of organization of accounting of insurance
Traditional and modern methods: The materials of course are made
companies
expositive method and that the of available to students at the beginning of
1.1. Particularities in the accounts of insurance companies
inter-activ dialogue, demonstration, activities. For knowledge consolidation it
1.2. Situations (reports) annual financial insurance companies
explanation, etc.
is advised to study the materials before
1.3. Inventory of assets and liabilities
the lecture.
Chapter II Registration of major transactions in the accounts domainIbidem.
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
Chapter III Main financial indicators specific to the insurance activity
Ibidem.
3.1. Liquidity
3.2. Rentability
3.3. Profitability
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.
8.2 Seminary/laboratory
Seminar 1. Organizing accounting insurance companies
Teaching methods
Traditional and modern methods:
explanation, exercise, conversation,
dialogue, pair work, reading,
translation, case study, stimulation,
cooperation, problem solving, brain
storming, etc.
Observations
The lecture of materials is recommended
that students read in advanced so that
they can interact during seminars.
Ibidem.
Ibidem.
Ibidem.
Seminar 2. The accounting records relating to life insurance
Seminar 3. The accounting records of arrivals and cedarilor in reinsurance
Seminar 4. The accounting records relating to premiums of third parties
through intermediaries in insurance
Seminar 5. Situations (reports) annual financial insurance companies
Ibidem.
Seminar 6. Liquidity. Profitability. Profitability-financial indicators
Ibidem.
specific to the insurance activity
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.
9. Course’s relevance to the epistemic community, professional associations, and representative employers in fields
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
Type of activity
10.1 Criteria of evaluation
10.4 Course
.......................................
10.5 Seminary/lab
.............................................
10.2 Methods of evaluation
Final exam-questions grid type and oral
examination
Check on the way-questions grid type
10.3 Percentage from
final grade
80%
20%
,
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ACCOUNTING OF CREDIT INSTITUTIONS
1. Information about the program
1.1.Higher education institution
1.2.Faculty
1.3.Department
1.4.Field
1.5.Study cycle
1.6.Program / Qualification
Spiru Haret University Bucharest
Accounting and Financial Management Constanta
Management, Accounting and Finance Constanta
Accounting
Undergraduate
Accounting and Management Information Systems/economist
2. Information concerning the course subject
2.1 Name of Subject
Accounting of Credit Institutions
2.2 Course organizer
2.3 Seminar organizer
2.4 Year of study
III
2.5 Semester
2 2.6 Evaluation type
E6
2.7 Discipline
D A/ SD Specialised discipline
3. Estimated Time (hours per semester) of teaching/learning activities
3.1 Number of hours per week
3.2 of which course hours:
3
3.4 Number hours in the curriculum
3.5 of which course hours:
36
Distribution of teaching/learning time
Study of textbooks, syllabus, bibliography and course notes
Further study in library
Preparation of seminar/labs
Tutoring 2
Examinations
Other activities - development group project.
3.7 Total hours of individual study
64
3.9 Total hours per semester
100
3.10 Number of credits
4
2
24
3.3 of which seminar/lab hours:
3.6 of which seminar/lab hours:
1
12
hours
22
21
12
2
2
5
4. Prerequisites (where relevant)
4.1 curriculum-related
4.2 competence-related
Knowledge of: Current Financial Accounting; Reporting Financial Accounting
Teamwork abilities in a working environment, observation, mediation, negotiation.
5. Facilities and equipment (where relevant)
5.1. for the course
5.2. for the seminars
Lectures will be held in classes with access to the Internet and media
Seminars will be held in classic seminar rooms, especially those who have mobile equipment so that
dynamic and teamwork are allowed.
Transversal
competences
Professional competences
6. Competences acquired during/after the course










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.
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
7.2 Course objectives
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.

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;
150



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
Chapter 1. Organising accounting in credit institutions
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
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
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
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
Chapter 6. Accounting of debts and claims related to personnel and
state budget
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
7.1. Accounting of stocks
Chapter 8. Accounting of fixed assets
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
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
Teaching methods
Interacting with students is usually followed
by viewing teaching coated examples
analyzed through discussions and individual
assignments
Observations
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
Lecture, brainstorming and adaptation to
reality through role play in competition
Ibidem.
Course presentation using audio-visual,
interactive and participatory methods of
training students for conceptualisation and
visualization of the concepts taught
Ibidem.
Interacting with students is usually followed
by viewing teaching coated examples
analyzed through discussions and individual
assignments
Ibidem.
Lecture, brainstorming and adaptation to
reality through role play in competition
Ibidem.
Lecture, brainstorming and adaptation to
reality through role play in competition
Ibidem.
Interacting with students is usually followed
by viewing teaching coated examples
analyzed through discussions and individual
assignments
Ibidem.
Lecture, brainstorming and adaptation to
reality through role play in competition
Ibidem.
Course presentation using audio-visual,
interactive and participatory methods of
training students for conceptualisation and
visualization of the concepts taught
Ibidem.
Lecture, brainstorming and adaptation to
reality through role play in competition
Ibidem.
Bibliography
1. M.Botea, Gestiunea riscurilor bancare, Publisher InfoMega, Bucharest, 2004.
151
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.
8. Romanian Fiscal Code (Law no. 571/2003 regarding the Fiscal Code, updated based on normative acts modifier).
8.2. Seminar/laboratory
1. Accounting of flows, intra and interbank settlements
Teaching methods
Traditional and modern methods: explanation, exercise,
conversation, dialogue, pair work, reading, translation,
case study, stimulation, cooperation, problem solving,
brain storming, etc.
Ibidem
Ibidem
Observations
It is recommended that students read
in advanced the lecture materials so
that they can interact during seminars
2. Accounting of customer operations
Ibidem
3. Accounting of debts and claims related to personnel
Ibidem
and state budget
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.
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).
9. Course’s relevance to the epistemic community, professional associations, and representative employers in fields significant for the program
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
10.4. Course
10.5.. Seminar/lab
10.1. Criteria of evaluation
Acquisition of the mentioned specific competences
Practical applications on treasury accounting, intra and
interbank settlements, and similar to equity and provisions
Practical applications on fixed assets accounting
10.6 Minimal performance standard
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
10.2. Methods of evaluation
Final exam - multiple choice
questions and oral examination
Partial assessment
10.3. Percentage from final
grade
80%
20%
152