transilvania university of brașov, romania study program ...old.unitbv.ro/portals/70/academic...

Transilvania University of Brașov, Romania

Study program: Accounting and Management Information

Systems

Faculty of Economic Sciences and Business Administration

Study program: Accounting and Management Information Systems

Study period: 3 years (bachelor)

Academic year structure: 2 semesters (14 weeks per semester)

Examination sessions (two): winter session (January/February)

summer session (June/July)

Courses per years

1st

Year

No.

crt. Course Code

1st Semester 2nd Semester

C S L P Cred C S L P Cred

01. Microeconomics MIE1 2 2 6

02. Mathematics Applied to

Economics MA1

2 2 6

03. Basic of Economic

Informatics BI1

2 2 6

04. Management MN1 2 2 5

05.

History of European

Construction ICE1

2 1 5

06.

English LE01 1 1 2

French LF01

German LG01

Spanish LS01

07. Physical training 1 EF01 1 1

08. Macroeconomics MAE2 2 2 6

09. Data Bases BDT2 2 2 6

10. Basic of Accounting BCT2 2 2 6

11. Economic Statistics SE2 2 2 5

12. Business Law DRA2 2 2 5

13.

English LE02 1 1 2

French LF02

German LG02

Spanish LS02


Total 11 9 2 0 31 11 10 2 0 31

Total hours per week 22 23

2

2nd

Year

No.

crt. Course Code

Semester 3 Semester 4


01. Financial Accounting 1 CTI3 2 2 5

02. Econometrics ECM3 2 2 5

03. Computer Programming PRC3 2 2 5

04. Public Finance FIP3 2 1 4

05. Marketing MK3 2 1 4

06. Company Finances FIF3 2 2 5

07.

English LE03 1 1 2

French LF03

German LG03

Spanish LS03


09. Financial Accounting 2 CTII4 2 2 5

10. Accounting Software

Packages PPC4

2 2 5

11.

Taxation FIS4

2 1 4

12. Consolidated

Accounting CTC4

2 2 5

13.

English LE04 1 1 2

French LF04

German LG04

Spanish LS05

14.

Practical training (3

weeks x 30 hours = 90

hours)

PRA4

1 4

15.

Financial Control CTR4

2

2

5

Controlling

CGE4


Total 13 10 2 0 31 11 9 2 1 31

Total hours per week 25 22+90*

3

3rd

Year

No.

crt. Course Code

Semester 5 Semester 6


01. Economic and

Financial Analysis 1 AEI5

2 2 5

02. Information Systems

Analysis and Design PSI5

2 2 5

03. Public Sector

Accounting CTP5

2 2 5

04. Management

Accounting CTG5

2 2 6

05. Economic and

Financial Analysis 2 AEII6

2 2 5

06. Advanced

Accounting CTA6

2 2 5

07. Information Systems

for Decision-Making SIA6

2 2 5

08.

Business Valuation

Methods and

Techniques

MTE6

2 2 5

09. Preparation of the

diploma project ELL6

5

5

10.

Prices and

Competition

PTC6

2

1

4

Capital Markets PIK6

11. Financial Audit ADF6

2

2

5

Internal Audit ADI6

12.

Banks and Financial

Institutions

Accounting

CTC6

2

1

5

Financial Reporting

of Entities

RFE6

Total 12 9 2 0 30 10 7 2 5 30

Total hours per week 23 24

Dean, Head of Department,

Gabriel BRĂTUCU, Ph.D professor Constantin DUGULEANĂ, Ph.D, assoc. professor

Transilvania University of Braşov, Romania

Study program: Accounting and Management

Information Systems

Faculty of Economic Sciences and Business Administration

Study period: 3 years (bachelor)

First Year

Course title Code No. of

credits

Number of hours per week course seminar laboratory project

Microeconomics MIE1 6 2 2 - -

Course description

1. The Economic Way of Thinking. Ten Principles of Economics

2. Interdependence and the Gains from Trade

3. The Market Forces of Supply and Demand. Elasticity

4. Consumers, Producers, and the Efficiency of Markets

5. Externalities, Public Goods and Common Resurces

6. The Design of the Tax System

7. The Cost of Production

8. Firms in Competitive Markets

9. Monopoly, Oligopoly and Monopolistic Competition

10. Earnings and Discrimination


credits

Number of hours per week

course seminar laboratory project

Mathematics Applied to

Economics

MA1 6 2 2 - -

Course description

1. Infinite series

2. Power series

3. Functions of many variables. Limits and continuity

4. Differentials

5. Optimization

6. Improper integrals

7. Linear programming

8. Probability

9. Random variables


credits



Basic of Economic Informatics BI1 6 2 - 2 -

Course description

1. Information, entropy, information system

2. Arithmetic and logical fundamentals of computer

3. Algorithms

4. Organization of economic data in files

5. Personal computer architecture


credits



Management MN1 5 2 2 - -

Course description

1. Management – science and art

2. Evolution of managerial thought

3. Managers and their roles in organizations

4. Management functions: planning, organizing, staffing, control and assesment

5. Decisional system of the organization

6. Informational system and communication in organizations

7. Change and innovation management

8. Basics in human resource management

9. Basics in strategic management


credits



History of European

Construction

ICE1 5 2 1 - -

Course description

1. Jean Monnet and the European Movement

2. The Schuman Declaration and

3. the European Coal and Steel Community

4. Implementing the Custom Union and Fending off the Free Trade Area

5. The Empty Chair Crisis and the Luxembourg Compromise

6. Enlargement from six to nine in the 1970s

7. The Single European Act and The Single Market Program

8. The Maastricht Treaty and the Economic and Monetary Union

9. The Challenges of the Eastern Enlargement

10. The Constitutional Change: the Amsterdam Treaty, the Nice Treaty and the

Constitutional Treaty

11. The Fiscal Treaty of the European Union


credits


French LF01 2 1 1 - -

Course description

1. Le nom et ses déterminants – applications dans des exercices ayant un vocabulaire

spécialisé, économique

2. Le nom et l’adjectif qualificatif

3. L’article partitif

4. Les adjectifs et les pronoms possessifs

5. Les adjectifs et les pronoms démonstratifs

6. Les adjectifs et les pronoms indéfinis

7. Les pronoms relatifs et interrogatifs

8. Les pronoms adverbiaux

9. Les pronoms personnels sujets et les pronoms personnels compléments.


credits



Macroeconomics MAE2 6 2 2 - -

Course description

1. The Economic Way of Thinking

2. Major Topics of Study in Macroeconomics

3. Measuring GDP and Economic Growth

4. Monitoring Cycles, Jobs, and the Price Level

5. Aggregate Supply and Aggregate Demand

6. The Economy at Full Employment: The Classical Model

7. Money, Interest, Real GDP and Price Level. Inflation

8. The Business Cycle

9. Inflation and Unemployment: The Phillips Curve

10. Expenditure Multipliers: The Keynesian Model


credits



Data Bases BDT2 6 2 - 2 -

Course description

1. Database - General concepts

2. Database models

3. Relational Databases

4. Relational algebra

5. SQL

6. Designing relational databases. Databases table normalization


credits



Basic of Accounting BCT2 6 2 2 - -

Course description

1. Introduction to accounting

2. The balance sheet

3. The income statement

4. Depreciation of fixed assets

5. The T- account. Double-entry bookkeeping

6. Accounting documents

7. Business valuation methods

8. Inventory

9. The trial balance

10. Transaction analysis and the accounting equation


credits



Economic Statistics SE2

5 2 2 - -

Course description

1. Basic concepts of statistics. Types of data. Graphical methods for describing

qualitative data.

2. Measures of central tendency: means and position measures (structural)

3. Measures of Variation: variance, standard deviation (squared mean deviation), linear

mean deviation, variation coefficient. Describing the Variability of a Set

4. Characterizing the distribution form. Shape indicators. Concentration indicators

5. Indicators of an alternative characteristic. Indicators of a colectivity divided in groups.

Fisher test. ANOVA analysis

6. Analysis methods of links between socio-economic phenomenon

7. Time Series. The statistical indicators’ system: absolute indicators, relative indicators,

average indicators. Analysing the moments’ time series.

8. The components of time series. Models of time series. Adjusting and forecasting trend

methods

9. Statistical surveys. Sampling methods. Samples’ errors. Making inference based of

sample statistics. Statistical tests.

10. The indices’ method. Individual and Synthetic Indices. Systems of weights for

indices. Relation between indices. Variation decomposition of a complex

phenomenon depending on its influence factors using the indices’ method.


credits



Business Law DRA2 5 2 2 - -

Course description

1. The law and the state. The legal norm. Sources of Law.

2. The juridical relation and its structure in civil law. Effects of the entry into force of

the New Civil Code (NCC).

3. Persons: Natural persons and Legal entities.

4. Definition and object of the Commercial Law. Sources of the Commercial Law -

Effects of the entry into force of the NCC.

5. Deeds of commerce and Mercantile operations.

6. Entrepreneurs and Professionals: Categories of entrepreneurs.

7. Goodwill.

8. Company law: Nature and types of companies; Company formation.

9. Labour Law: Object, and sources of Labour Law.

10. The individual contract of employment.


credits



French LF02 2 1 1 - -

Course description

1. Correspondance d’affaire

2. Lettres de recommandation

3. Lettre d’offre

4. Lettre de réclamation

5. Contrat d’achat-vente

6. Textes de spécialité économique

7. La concurrence

8. La Bourse

9. Le marketing et le marché

10. Les relations publiques

11. Présentation pour un interview de travail

12. L’emploi et l’employeur

Second Year


credits


Financial Accounting 1 CTI3 5 2 2 - -

Course description

1. Accounting normalization

2. Accounting operations implied by the funding cycle of the entity

3. Accounting operations regarding the investment cycle

4. Accounting operations relating to stocks


credits



Econometrics ECM3 5 2 2 - -

Course description

1. Economic and econometric model. Simple Regression Model – Ordinary Least

Squares’ Method (OLS)

2. Assumptions Underlying OLS (Classical Linear Regression Model). Properties of

estimators.

3. Statistical hypotheses. Statistical tests. Statistical inference. Testing Hypotheses

4. Multiple regression model. Estimating the regression coefficients

5. Variance-Covariance Matrix of Estimators. Analysis of Variances. F-Test for Global

Significance of Regression.

6. Testing the Coefficients. Adding New Variables. Chow Test

7. Multicolinearity and Selection of Explanatory Variables

8. Partial Correlation. Coefficients of Partial Correlation

9. The causes of errors’ autocorrelation. The nature of errors’ autocorrelation.

Consequences and Remedies of errors’ autocorrelation. OLS estimators in errors’

autocorrelation presence

10. Forecasting with the econometric model


credits



Computer Programming PRC3 5 2 - 2 -

Course description

1. History of computers and their evolution. Hardware and software components.

Programming languages

2. Algorithms and logical schemes

3. Introduction to C# and its blocks. Operators

4. Variable and constants

5. C# statements (if, while, for, case)

6. Methods and functions

7. Arrays and lists

8. Introduction to OOP


credits


Public Finance FIP3 4 2 1 - -

Course description

1. The financial system

2. Public goods

3. The system of public expenditure

4. The measures of public expenditure

5. The public expenditure for economic objectives

6. The system of public revenue

7. The flat tax system versus progressive taxation

8. Considerations about taxes

9. Tax evasion

10. International double taxation


credits



Marketing MK3 4 2 1 - -

Course description

1. Marketing evolution and meanings

2. Marketing and society: Social and ethic responsibility of marketing activity

3. The market and its characteristics

4. Market segmentation

5. Consumer behavior on consumption goods market

6. Commercial goods market and the purchasing behavior of company

7. Goods positioning and repositioning

8. Product policy

9. New products planning and development

10. Distribution policy

11. Pricing policy

12. Communication policy


credits



Company Finances FIF3 5 2 2 - -

Course description

1. Introduction to financial management

2. The content of the main objective of the financial management: Sustainable increase

of the company value

3. The financial approach of the company assets and capital

4. The long term financial management

5. The investment decision: non-discounted and discounted methods of selecting

investment projects: NPV, IRR, MIRR, recovery period

6. Ways of financing investments: external equity financing, internal equity financing

7. The cost of equity: CAPM, arbitrage pricing model

8. Using long term debt for financing investments: banking loans

9. Using long term debt for financing investments: issue of bonds

10. Financing by leasing (operational and financial leasing)


credits


course seminar laboratory Project

English LE03 2 1 1 - -

Course description

1. Business Organisations

2. Marketing

3. Describing Performance

4. Money and Banking

5. Funding the Business

6. Accounting

7. Auditing

8. Mergers and Takeovers

9. Transport and Delivery

10. Selling and Buying


credits


French LF03 2 1 1 - -

Course description

1. Cours pratique de grammaire française

2. Le verbe – applications dans des exercices ayant un vocabulaire spécialisé

économique

3. L’Indicatif

4. La voix passive

5. Le Si conditionnel

6. Le Subjonctif

7. Le participe passé et son accord

8. La concordance des temps


credits



Financial Accounting 2 CTII4 5 2 2 - -

Course description

1. The third parties accountancy

2. The accountancy of treasury operations

3. The consolidation of annual financial statements


credits



Accounting Software

Packages PPC4 5 2 - 2

-

Course description

1. Accounting Information System: Design, Implementation, and Operation

2. Information System Development and Documentation Techniques

3. Information System Reliability

4. Payroll Cycle and The Human Resources Management

5. Development Strategies for Accounting Information Systems


credits



Taxation FIS4 4 2 1 - -

Course description

1. Definition and classification of taxes and fees. Principles of Taxation

2. Corporate income tax

3. Small and Medium Entities income tax

4. Income tax

5. Local taxes and fees

6. Value Added Tax

7. Excise duty

8. Fiscal Procedures


credits



Consolidated Accounting CTC4 5 2 2 - -

Course description

1. Financial Accounting Standards and Regulations

2. Scope of consolidation

3. Group of companies

4. Accounting consolidation methods

5. The concept of control in consolidated financial statements

6. Intercompany transactions

7. Consolidation of foreign subsidiaries

8. Consolidated Financial Statements

http://wps.prenhall.com/bp_romney_ais_11/86/22159/5672724.cw/index.html


credits



English LE04 2 1 1 - -

Course description

1. Format of business letters

2. Letter of complaint. Replying to a letter of complaint

3. Letter of enquiry. Replying to a letter of enquiry

4. Orders. Accepting/ declining orders

5. Letter of application. Accepting/ turning down an application

6. Invitation. Accepting /declining an invitation

7. Personal recommendation

8. Contracts

9. Report. Memo

10. Proposal. Minutes


credits



French LF04 2 1 1

- -

Course description

1. Textes de spécialité économique

2. La publicité et le marketing

3. La Roumanie dans les journaux de l’Europe

4. Termes généraux du marketing

5. La sociologie du tourisme

6. La déontologie professionnelle

7. Traditions culinaires européennes

8. Le langage non verbal du client


credits



Practical training PRA4 4 - - - 1

Course description

1. Presentation of the company

2. Accounting documents preparation

3. Recording business transactions – in a month

4. Prepare the trial balance


credits


Financial Control CTR 4 5 2 2 - -

Course description

1. Financial control: concept, role and objectives

2. The methodology and the procedure of the financial control

3. Completion of the financial control

4. Internal control and preventive financial control: concepts, objectives and forms

5. Fiscal control and tax evasion

6. The organization of the State Financial Control


credits



Controlling CGE 4 5 2 2 - -

Course description

1. Controlling: concept, role and objectives

2. Connection between accounting and controlling

3. The methodology and the procedure of controlling into the entities

4. Board Table – instrument of management accounting

5. The budget system of entity and the master budget

Third Year


credits



Economic and Financial

Analysis 1

AEI5 5 2 2 - -

Course description

1. Significance of the Financial Analysis and Diagnosis at the company’s level.

2. Methodology. Qualitative and Quantitative methods. Other methods.

3. Analysis of the Human Resources. Productivity through factorial models.

4. Analysis of the Material resources. Analysis of the fixed Assets efficiency.

5. Analysis of Inventories rotation ratio through factorial models.

6. Performance analysis trough specific indicators.

7. Analysis of the turnover, value added and commercial margin. Factorial models.


credits


Information Systems Analysis

and Design PSI5 5 2 - 2

-

Course description

1. Information system – definition, objectives, classification

2. Information system development methodologies

3. Computer aided information system tools

4. Information system analysis

5. Information system design

6. Information system object oriented analysis and design. Unified Modeling Language


credits



Public Sector

Accounting

CTP5 5 2 2 - -

Course description

1. The features and the functioning of public institutions

2. The methodology of budgeting

3. The public accounting system

4. The accounting of equity

5. The accounting of fixed assets

6. The accounting of inventories

7. Current liabilities and payroll accounting

8. Accounting for expenditures

9. Notes and accounts receivable

10. Financial Statements


credits



Management Accounting CTG5 6 2 2 - -

Course description

1. The object, the functions and the role of management accounting

2. Cost modelling and its implications for management accounting organization

3. Basis of management accounting organization

4. Processes of management accounting and cost calculation

5. The full cost methodology


credits


Economic and Financial

Analysis 2

AEII6 5 2 2 - -

Course description

1. Cost analysis. Fixed costs, variable costs, direct and indirect costs.

2. Analysis of the total expenses, salary, depreciation and financial expenses.

3. Results analysis based on the Income statement. Factorial models.

4. Return ratios analysis thru factorial models.

5. Profitability ratio, Return on Assets, ROE, Total expenses profitability ratio.

6. Analysis of the financial situation based on the Balance sheet and annexes.

7. Structure ratios analysis. Solvency and liquidity ratios analysis.

8. Risk assessment and analysis. Economic, financial and bankruptcy analysis


credits



Advanced Accounting CTA6 5 2 2 - -

Course description

1. Types of Corporate Reorganization

2. Mergers and Acquisitions

3. Companies division

4. Dissolution of companies

5. Liquidation of companies. Regulations

6. Accounting for liquidation. Tax obligations resulting from company liquidation

7. Romanian Insolvency Law


credits



Information Systems for

Decision Making SIA6 5 2 - 2

-

Course description

1. Enhancing Business Intelligence using Information Systems

2. Developing BI Information Systems

3. Managing the Information Systems Infrastructure

4. Metadata Repository Considerations

5. Multidimensional Analysis - OLAP

6. Implementing BI Information Systems


credits


Business Valuation Methods

and Techniques

MTE6 5 2 2 - -

Course description

1. Evaluation mission of the enterprise

2. Professional organizations in evaluation field

3. Concepts and general rules in enterprise evaluation

4. Business diagnosing

5. The basic components of an enterprise’s evaluation

6. Assets-based approach in enterprise’s evaluation

7. Income-based approach in enterprise’s evaluation

8. Comparison-based approach (combined methods)

9. Evaluation of securities

10. Specific evaluation procedures


credits

Number of hours per week Cours

e seminar laboratory project

Prices and Competition PTC6 4 2 1 - -

Course description

1. The price mechanism

2. Strategies of adapting prices to the market demand

3. Setting prices in enterprises

4. Methods of substantiating manufacturers’price offer

5. Politics and the price strategies

6. The protection of the economic competition

7. The price system in Romania

8. The information system of prices and taxes/rates.


credits


Course seminar laboratory project

Capital Markets PIK6 4 2 1 - -

Course description

1. Defining elements of capital markets

2. Financial instruments

3. Listing securities

4. Stock exchange simulation

5. Conditional operations

6. Options and futures transactions

7. Speculation and hedging

8. Stock exchange indexes

9. The issue and rating of stocks

10. The issue and rating of bonds


credits


Course seminar Laborator

y project

Financial Audit ADF6 5 2 2 - -

Course description

1. Financial Audit: concept, role and objectives

2. Reference standards in financial audit

3. Basic mission in financial audit: Statutory Audit

4. Phases of a statutory audit mission

5. Agreeing the terms of audit engagements

6. Planning an audit of financial statements

7. Appreciation and understanding of internal control systems

8. Examination of accounts

9. Examination of financial statements

10. Auditor’s Report on financial statements


credits


Course seminar Laborator

y project

Internal Audit ADI6 5 2 2 - -

Course description

1. Internal Audit: concept, role and objectives

2. Relationship between internal audit and external audit

3. Reference standards in internal audit

4. Phases of the internal audit mission

5. The planning phase

6. The organizing phase

7. The preliminary phase

8. The conducting phase

9. The reporting phase


credits


Course seminar laboratory project

Banks and Financial

Institutions Accounting

CTC6 5 2 1 - -

Course description

1. Accounting regulations regarding credit institutions

2. Bank’s Financial Statements

3. Inter-bank transactions accounting

4. Accounting of treasury

5. Bank transactions with customers

6. Assets accounting of credit institutions

7. Liabilities and equity accounting of credit institutions

8. Revenues and expenses of credit institutions

9. Other accounting transactions related credit institutions


credits



Financial Reporting

of Entities

RFE6 5 2 1 - -

Course description

1. Accounting Information Systems

2. Financial accounting tools and financial reports used for decision making

3. Types of managerial decision made on accounting information

4. Accounting information for operations management decisions

5. Quality of accounting information. Users of accounting information

6. Cost accounting: information for decision making

7. Financial accounting information and corporate governance

Dean, Head of Department,

Gabriel BRĂTUCU, Ph.D professor Constantin DUGULEANĂ, Ph.D, assoc. professor

transilvania university of brașov, romania study program ...old.unitbv.ro/portals/70/academic...

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