Profesor:
Adriana Dutescu
Descriere
This course is intended to give the student an overview of financial & managerial accounting and its key principles, concepts and practices. By the end of the session the student should be in a position to appreciate how these principles and concepts are applied in the business world, from a manager prospective, and to be able to apply the acquired knowledge in specific cases. The course will cover many important topics :basic concepts, balance sheet, income statement, cash-flow statement, recognition and valuation methods for assets, liabilities and equities, importance of managerial accounting, behavior of costs, full costs and their uses, job order costing, process costing, standard costing, production cost variance analyses, strategic planning and budgeting, reporting and evaluation, short-run alternative choice decisions and long-run decisions, embedding problems and case studies relevant to the Romanian and international environments.
