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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
S
C

OB
OP
F  

Opt.
0/≥1

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
S
C

OB
OP
F  

Opt.
0/≥1

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

 

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