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
14. Physical training 2 EF02 1 1
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
C S L P Cred C S L P Cred
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
08. Physical training 3 EF03 1 1
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
16. Physical training 4 EF04 1 1
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
C S L P Cred C S L P Cred
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
Course title Code No. of
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week course seminar laboratory project
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.
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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.
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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.
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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)
Course title Code No. of
credits
Number of hours per week
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
Course title Code No. of
credits
Number of hours per week course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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.
Course title Code No. of
credits
Number of hours per week course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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
Course title Code No. of
credits
Number of hours per week course seminar laboratory project
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
Course title Code No. of
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.
Course title Code No. of
credits
Number of hours per week
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
Course title Code No. of
credits
Number of hours per week
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
Course title Code No. of
credits
Number of hours per week
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
Course title Code No. of
credits
Number of hours per week
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
Course title Code No. of
credits
Number of hours per week
course seminar laboratory project
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