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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

1.4. Domeniul de studii

Contabilitate

1.5. Ciclul de studii

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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

Practica de specialitate

2.2. Cod

14.0018IF2.2-0008

2.3. Anul de studii

2.8. Titulari

L/P(L/P)

2.4. Semestrul 2

2.5. Forma de Verificare

evaluare

conf.univ.dr. GRIGORESCU Stefan Iuliu

2.6. Regimul
disciplinei

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2.7. Nr. credite
(Obligato ECTS
riu)

stefan.grigorescu@cig.ase.ro

3. Timp total estimat

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3.00

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30.00 din care

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90.00 din care

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75.00

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3.5. Total ore studiu individual

0.00

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4.1. De curriculum
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30.00
90.00

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PROFESIONALE

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TRANSVERSALE

CT2

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

Validarea cunostintelor acumulate prin exercitarea unui stagiu practic si efectuarea practica a lucrarilor de
contabilitate

7.2. Obiective specifice

The study of specific practical skills of professional accounting principles, methods and techniques of work, both
from the theoretical and in practical application. Training and skills to design their own organization and
management accounting as a system to assist the accounting works.
Familiarizing the student with economical environment of the organization
Assuming the practical behavior regarding organization of the financial and accounting system of the organization
Familiarizing the student with the module of exploitation by the financial - accounting system of the organization

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8.1. L/P(L/P)

Metode de predare/ lucru

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Proiectarea practica a
Studiul deprinderilor
continuturilor si simularea practice specifice profesiei
de cazuri reale
contabile asupra
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tehnicilor de lucru, att din
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practic , aplicativ .
Formarea abilitatilor si a
conceptiei proprii asupra
organizarii si conducerii
contabilitatii ca sistem de
asistare a
deciziilor.Concretizarea
lucrarilor contabile

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9. Ciclul contabil complet : inventar,bilant de deschidere,sistem de conturi

aplicatii monografice inventar final, balanta de verificare.

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11 11. Politici contabile, modificari in estimarile contabile si erori.Practici contabile

specifice.

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14 14. Determinarea rezultatului.Rezultatul contabil si rezultatul fiscal.

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Bibliografie
- Ristea Mihai,Dumitru Corina,Nichita Mirela,Irimescu Alina, Contabilitatea societatilor comerciale, 2 volume, Universitara, Bucuresti,
2009
- Ghid de aplicare a reglementarilor contabile armonizate, CECCAR, Bucuresti, 2009
- Possler Ladislau, Lambru Gheorghe, Contabilitatea intreprinderii - ghid practic, Andrei Saguna , Constanta, 2011

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angajatori reprezentativi din domeniul aferent programului
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Pagina 3/4

10. Evaluare
Activitatea

Criterii de evaluare

Metode de evaluare

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

Intocmirea corecta, completa si de calitate a

Analiza de continut
proiectelor,verificarea conformitatii
documentelor si inregistrarilor contabile,
transpunere corecta, aplicare corecta a
principilor contabile, a regulilor de evaluare si a
sistemului de calcule, concordanta dintre
date,documente si inregistrari, reprezentare
fidela

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10.2. L/P(L/P)

Evaluare tutore practica

Atestat

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Sustinere colocviu

Precizia si calitatea rationamentelor

contabile, calitatea raspunsurilor,
argumentarea aplicarii corecte a
rationamentului profesional in
contabilitate

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10.4. Modalitatea de notare

Note ntregi 1-10

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Titulari,

08/03/2015

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Director departament,

Pagina 4/4