Presentation of Master ACCOUNTING AND FINANCIAL REPORTING IN LINE WITH INTERNATIONAL STANDARDS
Objectives
The Master’s Programme Accounting and Financial Reporting in line with International Standards is addressed to all graduates with a Bachelor's degree and provides training in professional skills in the field of accounting. Its main objective is graduates’ ability to use accounting information in the managerial process, which gives them a significant advantage in their integration and affirmation in practical work.
Competences
The curriculum specific to this study programme provides graduates with diverse skills, including:
mastery of the specialized language necessary for the proper communication with the various structures related to the entity's financial-accounting area;
- use of concepts specific to European and international accounting regulations;
- processing, managing and capitalizing on accounting information;
- Team participation in implementing and undertaking specific projects in the financial and accounting sector;
- Understanding and applying financial-accounting management decisions.
Perspectives
Graduates have the opportunity to join economic departments in departments that plan, organize and manage accounting systems for natural persons and legal entities in order to ensure the accuracy and compliance with the established standards and procedures, according to the law.
Another important aspect to be mentioned refers to the fact that, according to the Protocol concluded between the University of Craiova and the Body of Expert and Licensed Accountants of Romania (CECCAR), the graduates of this master's programme, holding a diploma in economics, regardless of the specialization acquired, shall be admitted, without entrance examination, as interns for obtaining the status of accountant expert, even in the year when they defend their thesis. In this respect, it is also justified to consider the following significant aspects: the high difficulty of the entrance examination itself, the payment of the training classes necessary for this competition, the related fee, as well as the many facilities that the title of expert accountant offers.
SYLLABUS
1st year
Discipline |
Code |
A |
OB |
Opt. |
C1 |
S1 |
L1 |
P1 |
CT1 |
FV1 |
C2 |
S2 |
L2 |
P2 |
CT2 |
FV2 |
COMPULSORY AND OPTIONAL DISCIPLINES |
||||||||||||||||
Processes and accounting options in line with European directives and IFRS |
D20CRM101 |
A |
OB |
1 |
2 |
1 |
- |
- |
6 |
E1 |
||||||
Financial strategies at organizational level |
D20CRM102 |
A |
OB |
1 |
1 |
2 |
- |
- |
6 |
E1 |
||||||
Financial analysis and diagnosis |
D20CRM103 |
S |
OB |
1 |
2 |
1 |
- |
- |
6 |
E1 |
||||||
Managerial Accounting |
D20CRM104 |
A |
OB |
1 |
2 |
1 |
- |
- |
6 |
E1 |
||||||
Legal principles and rules regarding business corporations |
D20CRM105 |
C |
OB |
1 |
2 |
1 |
- |
- |
6 |
E1 |
||||||
Financial Accounting |
D20CRM207 |
A |
OB |
1 |
2 |
1 |
- |
- |
6 |
E2 |
||||||
The doctrine and deontology of the accounting profession |
D20CRM208 |
A |
OB |
1 |
1 |
2 |
- |
- |
6 |
E2 |
||||||
Modern concepts and practices of assessment |
D20CRM209 |
A |
OB |
1 |
1 |
2 |
- |
- |
6 |
E2 |
||||||
Accounting information on tax and social obligations |
D20CRM210 |
A |
OB |
1 |
2 |
1 |
- |
- |
6 |
E2 |
||||||
Analysis of enterprise performance and risks |
D20CRM211 |
S |
OB |
1 |
2 |
1 |
- |
- |
6 |
E2 |
||||||
T O T A L |
9 |
6 |
0 |
0 |
30 |
8 |
7 |
0 |
0 |
30 |
||||||
ELECTIVES |
||||||||||||||||
Internship |
D20CRM106 |
S |
F |
0 |
6 |
5 |
V |
|||||||||
Internship |
D20CRM212 |
S |
F |
0 |
6 |
5 |
V |
|||||||||
T O T A L |
0 |
0 |
0 |
6 |
5 |
0 |
0 |
0 |
6 |
5 |
2nd year
Discipline |
Code |
A |
OB |
Opt. |
C1 |
S1 |
L1 |
P1 |
CT1 |
FV1 |
C2 |
S2 |
L2 |
P2 |
CT2 |
FV2 |
COMPULSORY AND OPTIONAL DISCIPLINES |
||||||||||||||||
Management of information and decision-making systems of the enterprise |
D20CRM313 |
A |
OB |
1 |
1 |
2 |
- |
- |
6 |
E3 |
||||||
Project Management |
D20CRM314 |
C |
OB |
1 |
2 |
1 |
- |
- |
6 |
E3 |
||||||
Management of financial-accounting reports |
D20CRM315 |
A |
OB |
1 |
2 |
1 |
- |
- |
6 |
E3 |
||||||
Financial and accounting expertise and counselling |
D20CRM316 |
A |
OB |
1 |
2 |
1 |
- |
- |
6 |
E3 |
||||||
Audit techniques and procedures |
D20CRM317 |
A |
OB |
1 |
2 |
1 |
- |
- |
6 |
E3 |
||||||
The methodology of scientific research |
D20CRM318 |
A |
OB |
1 |
2 |
1 |
6 |
E4 |
||||||||
Accounting information management in a managerial context |
D20CRM319 |
S |
OB |
1 |
2 |
1 |
- |
- |
6 |
E4 |
||||||
The mobility of business corporations in an accounting view |
D20CRM320 |
A |
OB |
1 |
1 |
2 |
- |
- |
6 |
E4 |
||||||
Internship and writing the Master’s degree thesis |
D20CRM321 |
S |
OB |
2 |
- |
- |
- |
10 |
12 |
V4 |
||||||
T O T A L |
9 |
6 |
0 |
0 |
30 |
5 |
4 |
0 |
0 |
30 |
||||||
ELECTIVES |
||||||||||||||||
T O T A L |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Note:
OB = compulsory (core courses)
Opt. = optional