Accounting, Diagnosis, Assessment

Tutors
Prof. Marilena Mironiuc, PhD.
Assoc. Ciprian Apostol, PhD.

Curriculum

  • First semester
    Advanced Financial Accounting I
    Comparative Accounting (RAS vs. IFRS)
    Advanced Financial and Economic Analysis
    Business intercultural communication in English
    Optional courses: 1 out of 4
    Applied Economics
    Financial Mathematics
    Accounting for Public Institutions and Credit Institutions
    Corporate Governance and Earnings Management
    Supplementary courses: Procedures of Accounting Consolidation
    Second semester
    Management Accounting and Controlling
    Corporate law
    Diagnosis for valuation purposes
    Accounting Expertise and Insurance Services
    ANEVAR Valuation Standards
    The educational plan is valid for the first year of study (2024/2025)
  • First semester
    Company Valuation
    Valuation of Real Estate, Movables and Financial Assets
    Audit Standards and Procedures
    Ethical Issues in the Independent Accounting Professions
    Optional courses: 1 out of 4
    Research Methodology
    Environment Accounting and Audit
    Project Management
    Accounting for Financial Assets and Liabilities
    Supplementary courses: Financial Reporting
    Second semester
    Company Reorganization Accounting
    Taxation
    Internship
    Research and Preparation of the Masters Degree Thesis
    Ethics and academic integrity
    The educational plan is valid for the 2nd year of study (2024/2025)


The Master’s programme offers the students the opportunity to strengthen their knowledge in the field of Accounting, Economic and Financial Analysis and Business Assessment, through a skills system that is correlated to the demands of the European labour market and the requirements of the professional bodies ANEVAR and CECCAR. Through its educational offer, the programme aims to:

– meet the demand for specialists in Accounting, Economic and Financial Analysis, Business Assessment, Audit, Accounting Expertise;
– strengthen relations with companies, institutions and communities to which the graduates belong, with a view to obtain information regarding the training level of our graduates and opinions about the structure and content of the teaching/ learning process;
– integrate education with specialised research, as a prerequisite for further training through PhD studies.

The positions targeted by our graduates in companies, credit institutions, private companies, governmental agencies and institutions, public institutions, local public administration etc., are the following: economic director, chief-economist, chief-accountant, chief of the general accounting department, chief of the management accounting department, financial analyst, internal auditor; chief of the audit department/ audit and consultancy office; appraiser, freelance liquidator; independent external auditor, etc.

THE COMPLETION OF THE STUDY PROGRAMME IS EQUIVALENT TO THE ANEVAR AND CECCAR ADMISSION EXAMINATION.