Transilvania University of Braşov, Romania Study program : ACCOUNTING POLICIES, AUDIT AND MANAGEMENT CONTROL

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1 Transilvania University of Braşov, Romania Study program : ACCOUNTING POLICIES, AUDIT AND MANAGEMENT CONTROL Faculty of Economic Sciences and Business Administration Study program (Curriculum) Study period 2 years Academic year structure 3 semesters teaching and learning + 1 semester internship and scientific research, including preparation of disertation thesis Examination sessions (two) winter session (January/February) summer session (June/July) Courses per years I st Year No. crt Mandatory courses Accounting Regulations Consistent With European Directives Applying International Financial Reporting Standards Research Methodology In Accounting European Economic Policies RPCS ASIRF MCC I st Semester II nd Semester C S L P Cred C S L P Cred POEE 05 Law DR 06 Advanced Economic And Financial Analysis ANECFA Doctrine And Ethics Of 07 The Accounting DDPC Profession 08 Integrated Information Systems-Implementation And Audit SIIA Mandatory courses-weekly No. crt I Optional courses st Semester II nd Semester C S L P Cred C S L P Cred Choose between route A and B Route A Cash And Risk GETZR Management Financial Strategies And PSFE Politics Of Company Route B Financial Markets And PFGP Portofolio Management Economic And Financial EEFI Valuation Of Company Optional courses-weekly

2 II nd Year No. I Mandatory courses Semester II nd Semester crt. C S L P Cred C S L P Cred 01 Managerial Accounting CTBMN Taxation Depth FISCAP Modelling And Simulating The Financial And Management MDFG Decisions Scientific Research PDCST Project Dissertation Thesis LUCRD 9 15 Mandatory courses-weekly No. I Optional courses Semester II nd Semester crt. C S L P Cred C S L P Cred Choose between route A and B Route A 01 Inventory Management TEHST Techniques Integrated Financial AUDFI Audit Route B 01 Accounting Expertise EXPCTB In-Depth Audit And Internal Control AUDIN Optional courses-weekly Decan, Prof. univ. dr. Gabriel BRĂTUCU Director de departament, Conf. univ. dr. Constantin Duguleană 2

3 Transilvania University of Braşov, Romania Study program : ACCOUNTING POLICIES, AUDIT AND MANAGEMENTCONTROL Faculty of Economic Sciences and Business Administration Study program (Curriculum) Study period 2 years Academic year structure 3 semesters teaching and learning + 1 semester internship and scientific research, including preparation of dissertation thesis Examination sessions (two) winter session (January/February) summer session (June/July) Courses per years 1 st Year Accounting Regulations Consistent With European Directives RPCS European Directives and Regulations 2. Content and format of the financial statements 3. Accounting principles and practices 4. Accounting policies and procedures 5. Valuation of Assets and Liabilities in Financial Accounts Applying International Financial Reporting Standards ASIRF IFRS 1 First-time Adoption of International Financial Reporting Standards 2. IFRS Framework for the Preparation and Presentation of Financial Statements 3. IAS 1 Presentation of Financial Statement and IAS 7 Statement of Cash Flows 4. IFRS 2 Share-based payment 5. IAS 38 Intangible assets and IAS 16 Tangible assets 6. IFRS 5 Non - current assets held for sale and discontinued operations 7. IAS 12 Income taxes 8. IAS 2 Inventories 9. IAS 21 The effects of changes in foreign exchange rates 10. IAS18 Revenues

4 Research Methodology In Accounting MCC Grouping & ordering of bibliography and documentary material for research in accounting 2. Theoretical and applied research in accounting 3. System of national accounts research subject 4. Presentation of Financial Statement 5. Research the causes in obtaining results favorable or unfavorable after reporting annual financial statements 6. Research the role of intermediary balances of administration as a bridge between accounting entities and national accounting 7. Research content of different accounting systems European Economic Policies POEE The EU Policy Process. The policy environment and the policy cycle 2. The effects of the single market 3. Competition policy. Mergers and acquisitions 4. Looking inside the euro zone and the monetary policy of the European Central Bank 5. Tran-European networks 6. Industrial policy and environmental policy in the EU 7. The common agricultural policy 8. Regional and cohesion policy 9. Social policy and improving the quality of life 10. Building a European foreign policy Law DR Production, trade and services- legal principles 2. Tradesmen/ Professional tradesmen. Professional responsibility 3. The Goodwill- content, principles 4. Commercial companies. Categories 5. Trade contracts. Purchase agreement. Agent contract. Commission contract 6. Dissolving of commercial companies. Liquidation of commercial companies 7. Commercial responsabilities 8. Failure and insolvency Advanced Economic And Financial Analysis ANECFA 7 2 1

5 1. The concept of economic and financial performances 2. The nature of financial statements. The context of financial analysis 3. Assessment of Business performance: Management s point of view 4. Assessment of Business performance: Owners s point of view 5. Assessment of Business performance: Lender s point of view 6. Financial modelling 7. Valuation and business performance: defitions of value; value to the investor valuing the equity; valuing the total company 8. Managing for shareholder value: evolution of value based methodologies (economic value added, cash value added, cash flow return on investment) 9. Integration of value analysis Doctrine And Ethics Of The Accounting Profession DDPC The accounting profession: concept, structure, role and regulatory mode 2. Organizing the accounting profession 3. The international standards of the accounting profession 4. Ethic in the profession conceptual elements 5. The fundamental ethical principles of the accounting profession 6. The obligations of professional bodies 7. Organizing and exercising the accounting profession in Romania Integrated Information Systems - Implementation and Audit SIIA Information system implementation 2. Information system maintenance 3. Information system project management 4. Estimating information systems efficiency 5. Information system audit. The objective of an IS audit 6. Information technology Audit Process: planning, studying and evaluating controls, testing and evaluating controls, reporting, follow-up 7. Audit for IS security. Security risks 8. Audit standards. COBIT (Control Objectives for Information and Related Technology) Financial Markets And Portofolio Management PFGP 5 2 1

6 1. Overview of the most important international financial institutions: IMF, World Bank Group, EBRD, IBRD, ECB 2. The international market of debt instruments 3. The international market of credit instruments 4. The international market of external debt 5. Formation, explanation and theories behind the exchange rate 6. The exchange rate regimes: theories and case studies 7. The international market of derivatives: forward, futures and options 8. Foreign direct investments: definition, typology, advantages for the host-country, mechanisms Economic And Financial Valuation Of Company EEFI Economic and financial valuation of the company: concepts and rules 2. Various types of diagnosis as source of information in view of the company s valuation; synthesis of diagnosis. 3. Fundamentals of the company valuation (Net Corrected Asser, Beneficiary capacity, capitalization, actualization and profitability rates) 4. Patrimonial approach in valuation; specific methods 5. Performance approach in valuation; methods 6. Combined approach (patrimonial and performance; goodwill) 7. Comparison based valuation methods 8. Capital market based valuation methods 9. Valuation of actions and other financial instruments. 2 nd Year Managerial Accounting CTBMN Considerations on managerial accounting objectives 2. Budgeting and budgetary control 3. The full cost methodology 4. Calculation methods of partial costs 5. Cost calculation in the context of current issues in production Taxation Depth FISCAP Principles of Taxation 2. The classification of taxes and fees 3. Corporate income tax 4. Small and Medium Entities income tax

7 5. Income tax 6. Local taxes and fees 7. Value Added Tax 8. Excise duty 9. Fiscal Procedures and Fiscal Cost Optimization Modeling And Simulation Of Financial And Management Decisions MDFG Decision. Basic concepts. Decision activities 2. The modeling and simulation to support for financial and management decision 3. Formulating and solving linear programming models 4. Decision making using network optimization models 5. Inventory models. Techniques and application. 6. Economic models solved by fuzzy techniques 7. Multi-attribute decision models 8. Monocriteria models in solving decision problems 9. Optimizing with QM (Quantitative Management) Scientific Research Project PDCST Research theme 2. Project objectives 3. Project justification 4. Current state of research in the field 5. Research methodology 6. Final conclusions Dissertation Thesis LUCRD Dissertation theme 2. Thesis structure 3. Project objectives 4. Setting case study 5. Drawing conclusions Accounting Expertise EXPCTB CECCAR - professional organism for public utilities

8 2. The concept of accounting expertise 3. Judicial accounting expertise 4. Extrajudicial accounting expertise 5. The quality of an expert accountant 6. Exercise the expert accountant profession 7. The accounting expertise report 8. The responsalbilities of an expert accountant 9. The ethics of an expert accountant 10. Professional services marketing In-Depth Audit And Internal Control AUDIN Reference standards in audit 2. Relationship between internal and external audit 3. Basic mission in financial audit: Statutory Audit 4. Phases of a statutory audit mission 5. Specialized missions in auditing 6. Quality control for audit missions Decan, Prof. univ. dr. Gabriel BRĂTUCU Director de departament, Conf. univ. dr. Constantin Duguleană