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1. Date despre program

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ACADEMIA DE STUDII ECONOMICE

1.2. Facultatea

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1.3. Departamente

(Departament) INFORMATICA DE GESTIUNE, (Departament) CONTABILITATE SI AUDIT,

(Departament) ANALIZA SI EVALUARE ECONOMICA-FINANCIARA

1.4. Domeniul de studii

Contabilitate

1.5. Ciclul de studii

MASTERAT

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1.7. Programul de studii

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1.8. Limba de studiu

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1.9. Anul universitar

2014-2015

2. Date despre disciplina

2.1. Denumire

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2.2. Cod

14.0231ZI2.2-0002

2.3. Anul de studii

2.4. Semestrul 2

2.5. Forma de Colocviu

evaluare

2.6. Regimul
disciplinei

O
2.7. Nr. credite
(Obligato ECTS
riu)

15

2.8. Titulari

3. Timp total estimat

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20.00 din care

L/P(L/P)

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375.00

3.3. Total ore studiu individual suplimentar

355.00

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Tutoriat
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4.1. De curriculum
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PROFESIONALE

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Identificarea rolurilor si responsabilitatilor intr-o echipa plurispecializata si aplicarea de tehnici de

relationare si munca eficienta in cadrul echipei

TRANSVERSALE

CT3

Identificarea oportunitatilor de formare continua si valorificarea eficienta a resurselor si tehnicilor de

invatare pentru propria dezvoltare

7. Obiectivele disciplinei
7.1. Obiectivul general

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7.2. Obiective specifice

Specific objectives: referring to: - Cognitive competences: getting practical knowledge regarding the activities of
entities and the instruments used by entities in order to respect the regulation and standards that govern it. Technical and professional competences: developing the abilities regarding how to use the specific instruments
chosen by entities. - Behavior skills: knowing how to organize specific activities in accounting, audit, financial
analysis and information systems area.
-Introduction to students of the policies used by entities when elaborate the financial statements
-Assimilation of assessment criteria used by entities against qualitative financial reporting
-Analysis of the modality that accounting information is used during decisional process

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8.1. L/P(L/P)

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Metode de predare/ lucru

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Intocmirea de proiecte
individuale

Dezvoltarea abilitatilor de
comunicare si utilizare
adecvata a instrumentelor
contabile de
evaluare,control si audit
pentru decizii corecte

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Idem

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analiza sistemului de audit intern

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analiza sistemului de control intern

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entitate

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gestiune.

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informatica de gestiune.

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Bibliografie
- Arens A, Loebeke, Audit.O abordare integrata, Arc,Moldova, Chisinau, 2003
- Nastase Pavel, Auditul si controlul sistemelor informationale, Economica, Bucuresti, 2007
- Caraiani Chirata,Dumitrana Mihaela, Contabilitate de gestiune si control de gestiune, Universitara, Bucuresti, 2011
- Feleaga Niculae,Feleaga Liliana, Contabilitate financiara.O abordare europeana si internationala, Economica, Bucuresti, 2006
- Renard Jacques, Teoria si practica auditului intern,, Ministerul Finantelor, Bucurest, 2006
- Ristea Mihai, Contabilitatea societatilor comerciale,2 volume, Universitara, Bucuresti, 2009
- Serban Claudia, Strategii de prevenire a riscurilor intreprinderii, Universitara, Bucuresti, 2003
- Traducere autorizata IFAC, Catalog Standarde Internationale IAS IFRS, CECCAR, Bucuresti, 2010
- Ghid de aplicare a Reglementarilor contabile armonizate, CECCAR, Bucuresti, 2009
- Norme profesionale si standarde profesionale colectie CECCAR, CECCAR, Bucuresti, 2010

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angajatori reprezentativi din domeniul aferent programului
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Federation of Accountants).

Pagina 3/4

10. Evaluare
Activitatea

Criterii de evaluare

Metode de evaluare

Pondere n
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10.1. L/P(L/P)

Redactarea corecta,fidela si conforma

Analiza de continut
standardelor si cerintelor profesionale a
continutului proiectelor, aplicarea corecta a
principiilor contabile si a regulilor de evaluare,
reflectarea fidela a standardelor de
contabilitate,control si audit

50.00

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Sustinere colocviu

50.00

10.3. Modalitatea de notare

Note ntregi 1-10

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Precizia rationamentelor,calitatea
raspunsurilor,aplicarea corecta a
rationamentului profesional

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Titulari,

16/05/2015

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Director departament,

Pagina 4/4