Aprobat Proces verbal nr. 2 din 21.X.2010 ef catedr __________________ P.

Tocan

Specialitatea 1806 Contabilitate

CON, ro 1. Politica de contabilitate a ntreprinderii 2. Contabilitatea activelor nemateriale i a amorti rii ace!tora ". #viden$a i anali a %tili rii mi&loacelor fi'e (. Contabilitatea % %rii i repara$iei mi&loacelor fi'e ). Contabilitatea arendei *c+iriei, mi&loacelor fi'e -. Contabilitatea inve!ti$iilor financiare .. Or/ani area contabilit$ii !toc%rilor de mrf%ri n comer$%l an/ro 0. Contabilitatea i anali a circ%la$iei mrf%rilor n comer$%l c% amn%nt%l 1. Contabilitatea materialelor i obiectelor de mic valoare i !c%rt d%rat 12. Contabilitatea i anali a mi&loacelor bneti 11. Contabilitatea i anali a crean$elor 12. #viden$a decontrilor c% f%rni orii i cl%ien$ii 1". Contabilitatea decontrilor c% b%/et%l 1(. #viden$a i anali a capital%l%i propri% 1). Contabilitatea i anali a datoriilor financiare 1-. Contabilitatea retrib%irii m%ncii i anali a %tili rii re!%r!elor %mane 1.. Or/ani area contabilit$ii impo it%l%i pe venit n %nit$ile economice 10. Contabilitatea ta'ei pe valoarea ad%/at i a acci elor 11. Contabilitatea i anali a venit%rilor ntreprinderii 22. Contabilitatea decontrilor c% per!onal%l privind retrib%irea m%ncii 21. Contabilitatea con!%m%rilor i calc%la$ia co!t%rilor n prod%c$ie 22. Contabilitatea con!%m%rilor i calc%larea co!t%l%i n con!tr%c$ie 2". Partic%larit$ile contabilit$ii i anali ei con!%m%rilor e'ploatrii tran!port%l%i a%to 2(. Contabilitatea profit%l%i i anali a %tili rii l%i n %nit$ile economice 2). Contabilitatea i anali a re %ltatelor financiare la ntreprindere 2-. 3ilan$%l contabil4 mod%l de ntocmire i anali a ace!t%ia 2.. 5ntocmirea, pre entarea i anali a 6aport%l%i de profit !i pierderi 20. #viden$a i anali a c+elt%ielilor ntreprinderii 21. Contabilitatea i anali a c+elt%ielilor opera$ionale "2. Or/ani area contabilit$ii activit$ii la ntreprinderile mic%l%i b%!ine!! "1. Contabilitatea i anali a opera$i%nilor de import 7 e'port "2. A%dit%l rapoartelor financiare "". Contabilitatea i anali a micrii mi&loacelor bneti "(. Contabilitatea venit%rilor i c+elt%ielilor opera$ionale ale ntreprinderii "). Contabilitatea i anali a datoriilor pe termen !c%rt "-. #viden$a i anali a micrii !toc%rilor de mrf%ri i materiale

CON, r%
1. 2. ". (. ). -. 89:;<9= >9:?@:9ABC@; @ :BD=:EF@; GHIFC9J K9L@F@=@ K:I<K:@;F@; MHIF 9DC9ACEN D:I<DFA @ BCBL@O P>>I=F@AC9DF@ @N @DK9LQO9ABC@;. MHIF CI?BFI:@BLQCEN B=F@A9A @ @N B?9:F@OBR@@ MHIF >@CBCD9AEN @CAIDF@R@J CB K:I<K:@;F@@ MHIF <9LS9D:9HCEN B=F@A9A CB K:I<K:@;F@@4 D9DF9;C@I @ D9AI:TICDFA9ABC@I. MHIF <9LS9D:9HCEN ?BFI:@BLQCEN B=F@A9A @ BCBL@O P>>I=F@AC9DF@ @N @DK9LQO9ABC@; .. U@<E @ GHIF :I?9CFB 9DC9ACEN D:I<DFA CB K:I<K:@;F@@4 D9DF9;C@I @ D9AI:TICDFA9ABC@I 0. MHIF B:IC<E CB K:I<K:@;F@@ 1. MHIF @ BCBL@O @DK9LQO9ABC@; VWX CB K:I<K:@;F@@ 12. MHIF <IY@F9:D=9J @ =:I<@F9:D=9J OB<9LZICC9DF@ K9 F9:S9AE? DHIFB?4 D9DF9;C@I @ D9AI:TICDFA9ABC@I 11. MHIF <ICIZCEN D:I<DFA @ BCBL@O KLBFIZIDK9D9YC9DF@ K:I<K:@;F@; 12. MHIF @ BCBL@O D9YDFAICC9S9 =BK@FBLB4 D9DF9;C@I @ D9AI:TICDFA9ABC@I 1". MHIF CBH@DLICCEN 9Y;OBFILQDFA4 D9DF9;C@I @ D9AI:TICDFA9ABC@I 1(. MHIF @ BCBL@O :BDN9<9A K:I<K:@;F@; 1). MHIF @ BCBL@O <9N9<9A K:I<K:@;F@; 1-. MHIF :BDN9<9A @ <9N9<9A 9KI:BR@9CC9J <I;FILQC9DF@ 1.. [9DFBA, K9:;<9= D9DFBALIC@; @ K:I<DFBALIC@; >@CBCD9AEN 9FHIF9A 10. \GNSBLFI:D=@J YBLBCD @ IS9 @DK9LQO9ABC@I <L; 9RIC=@ >@CBCD9A9S9 D9DF9;C@; K:I<K:@;F@; 11. [9<I:ZBC@I @ K9:;<9= D9DFBALIC@; 9FHIFB 9 K:@YEL;N @ GYEF=BN 22. [9<I:ZBC@I @ K9:;<9= D9DFBALIC@; 9FHIFB 9 <A@ZIC@@ <ICIZCEN D:I<DFA 21. [9<I:ZBC@I @ K9:;<9= D9DFBALIC@; 9FHIFB 9 <A@ZIC@@ D9YDFAICC9S9 =BK@FBLB 22. MHIF OB:BY9FC9J KLBFE @ BCBL@O P>>I=F@AC9DF@ @DK9LQO9ABC@; KI:D9CBLB 2". MHIF OBF:BF @ =BLQ=GL;R@; DIYIDF9@?9DF@ K:9<G=R@@ 2(. [9A:I?ICC9I D9DF9;C@I @ K:9YLI?E :BOA@F@; BAF9?BF@OBR@@ YGNSBLFI:D=9S9 GHIFB. 2). WIF9<E 9RIC=@ VWX4 D9DF9;C@I @ D9AI:TICDFA9ABC@I 2-. MHIF 9Y;OBFILQDFA KI:I< Y]<ZIF9? 2.. ^D9YICC9DF@ GHIFB CB ?BLEN K:I<K:@;F@;N 20. ^D9YICC9DF@ GHIFB :IOI:A9A 21. MHIF <9N9<9A @ :BDN9<9A YG<G_@N KI:@9<9A "2. MHIF :BDHIF9A D K9<9FHIFCE?@ L@RB?@ "1. MHIF :IOGLQFBF9A @CAICFB:@OBR@@ =B= DK9D9Y =9CF:9L; "2. MHIF :IBL@OBR@@ F9AB:9A *K:9<G=R@@, GDLGS, "". MHIF 9KI:BR@J K9 @?K9:FG CB K:I<K:@;F@;N 9KF9A9J F9:S9AL@ "(. MHIF :BDHIF9A D 9:SBCB?@ D9R@BLQC9S9 @ ?I<@R@CD=9S9 DF:BN9ABC@; "). MHIF L@O@CS9AEN 9KI:BR@J "-. MHIF @ BCBL@O >@CBCD9AEN :IOGLQFBF9A

Specialitatea 1805.03. FINAN !"! #I C$N%A&I"I%A%!A FI'(!I `C`, ro

1. 2. ". (. anve!ti$iile pe termen l%n/ i rol%l lor n a!i/%rarea creterii economice Anali a ec+ilibr%l%i financiar al ntreprinderii betodolo/ia de efect%are a anali ei re %ltatelor financiare ale ntreprinderii cia/no!tic%l financiar al rentabilit$ii i al ri!c%l%i ntreprinderii

). ceterminarea nece!it$ilor de finan$are a activit$ii ntreprinderii -. Con$in%t%l i rol%l /e!tionrii finan$elor firmei .. dtr%ct%ra i rol%l inve!ti$iilor n de voltarea ntreprinderii. 0. ampact%l mana/ement%l%i financiar a!%pra activit$ii ntreprinderii 1. Anali a impact%l%i impo itelor a!%pra activit$ii financiare a ntreprinderii 12. dtr%ct%ra pie$ei inve!ti$ionale i efectele ei a!%pra creterii economice 11. Politica inve!ti$ional a ntreprinderii4 condi$ii de elaborare i implementare 12. ee!ti%nea atractivit$ii inve!ti$ionale a +frtiilor de valoare proprii *ale ntreprinderiig,. 1". Politici de dividende promovate de ctre companii. 1(. 6i!c%rile opera$i%nilor de ac+i i$ie i de f% i%ne4 modalit$i de prevenire i dimin%are. 1). Contraven$iile fi!cale i !anc$ionarea lor 1-. Pro/no area 7 metod mana/erial de a!i/%rare a proce!%l%i deci ional n cadr%l ntreprinderii 1.. anve!ti$ii !trine directe n economia 6. b.4 con$in%t, !tr%ct%r i tendin$e evol%tive 10. henit%rile i c+elt%ielile4 dimen!i%ni ale eficien$ei economicoifinanciare n ntreprindere FCF) r* 1. 2. ". (. ). -. .. [9AI:TICDFA9ABC@I GK:BALIC@; <ICIZCE?@ K9F9=B?@ K:I<K:@;F@;. XCBHIC@I >@CBCD9AEN =9P>>@R@ICF9A L@=A@<C9DF@ YBC=B. jCBL@O >@CBCD9A9J GDF9JH@A9DF@ K:I<K:@;F@; [9AI:TICDFA9ABC@I ?IF9<9A 9RIC=@ P>>I=F@AC9DF@ N9O;JDFAICC9J <I;FILQC9DF@. jCBL@O AL@;C@; @C>L;R@@ CB >@CBCD9AEJ :IOGLQFBF K:I<K:@;F@; [9AI:TICDFA9ABC@I GK:BALIC@; >@CBCD9AE?@ :@D=B?@ K:I<K:@;F@; jCBL@O @CAIDF@R@9CC9J K9L@F@=@ K:I<K:@;F@; @ KGF@ K9AETIC@; II P>>I=F@AC9DF@ 0. 8:@?ICIC@I ?IF9<9A :IJF@CS9A9J 9RIC=@ >@CBCD9A9S9 D9DF9;C@; K:I<K:@;F@; 1. k@CBCD9AEJ ?ICI<Z?ICF 7 =B= D@DFI?B :BR@9CBLQC9S9 GK:BALIC@; >@CBCDB?@ 12. l@A@<IC<CB; K9L@F@=B K:I<K:@;F@; @ KGF@ II GLGHTIC@; 11. m>>I=F >@CBCD9A9S9 :EHBSB @ IS9 @DK9LQO9ABC@I K:@ GK:BALIC@@ OBI?CE? =BK@FBL9?. 12. ^RIC=B =:I<@F9DK9D9YC9DF@ K:I<K:@;F@; 1". ^KI:BR@9CCEJ BCBL@O @ 9DC9ACEI CBK:BALIC@; IS9 @DK9LQO9ABC@; CB K:I<K:@;F@@ 1(. jCBL@O @ 9RIC=B KLBFIZIDK9D9YC9DF@ K:I<K:@;F@;

Specialitatea 1802. &*siness +i ad,inistrare 3A, ro

1. 2. ". (. ). -. .. 0. botiva$ia per!onal%l%i i efectele ei a!%pra performan$elor firmei Concept%l bana/ement%l%i participativ i rol%l ace!t%ia n cadr%l firmei moderne Anali a comparativ a neader!+ipi%l%i n diferite !i!teme na$ionale de mana/ement dtim%larea activit$i inova$ionale prin diferite te+nici de creativitate anfra!tr%ct%ra inova$ional i rol%l ace!teia n de voltarea b%!ine!!%l%i inova$ional a 6b Proprietatea intelect%al4 !tr%ct%r i rol n de voltarea economic ce voltarea profe!ional contin% i rol%l ace!teia n promovarea per!onal%l%i di!tem%l de eval%are a per!onal%l%i ntreprinderii4 principii de con!tit%ire i condi$ii de aplicare 1. C%lt%ra de afaceri i impact%l ace!teia a!%pra !til%l%i de mana/ement 12. anfl%en$a c%lt%rii a!%pra con!tit%irii i de voltrii !i!temelor mana/eriale na$ionale 11. ce voltarea carierei ca in!tr%ment al motivrii an/a&a$ilor

12. dati!fac$ia m%ncii 7 in!tr%ment de motivare a an/a&a$ilor 1". de/mentarea pie$ei i identificarea !e/mentelor profitabile 1(. #i maroetin/%l ca te+nolo/ie de or/ani are a activit$ii de maroetin/ 1). bp rela$ional i formarea ataament%l con!%mator%l%i 1-. C%lt%ra mana/erial i nece!itatea de nv$are 1.. dc+imbarea or/ani a$ional4 elemente con!tit%tive i mana/ement%l ace!teia 10. dt%di% comparat a!%pra pre/tirii profe!ionale a mana/erilor n cadr%l diferitelor !i!teme na$ionale de mana/ement 11. 6ol%l !trate/iei de firm n a!i/%rarea avanta&%l%i competitiv 22. betode i te+nici de mana/ement4 !emnifica$ii teoretice i importan$ practic pentr% de voltarea ntreprinderii (-) r* 1. MK:BALIC@I =9C>L@=FB?@ =B= GDL9A@I P>>I=F@AC9S9 ?ICI<Z?ICFB CB K:I<K:@;F@@ 2. W9F@ABR@; KI:D9CBLB =B= @CDF:G?ICF 9YIDKIHIC@; =9C=G:ICFC9DK9D9YC9DF@ K:I<K:@;F@; ". MK:BALIC@I @CC9ABR@9CC9J <I;FILQC9DFQ] CB K:I<K:@;F@I g (. jCBL@O :BOA@F@; @CC9ABR@9CC9J @C>:BDF:G=FG:E A qIDKGYL@=I W9L<9AB ). WB:=IF@CS9AEJ K9<N9< = :BO:BY9F=I @ AEAI<IC@] CB :EC9= C9A9AAI<IC@J -. 8:9?ETLICCB; D9YDFAICC9DFQ @ II :9LQ A P=9C9?@HID=9? :BOA@F@@ DF:BCE .. [F@?GL@:9ABC@I @CC9ABR@9CC9J B=F@AC9DF@ D9F:G<C@=9A >@:?E. 0. lIL9AEI =GLQFG:E @ @N @DK9LQO9ABC@I A D:BAC@FILQC9? ?ICI<Z?ICFI 1. r@<I:DFA9 @ IS9 K:9;ALIC@I A :BOL@HCEN CBR@9CBLQCEN D@DFI?BN ?ICI<Z?ICFB. 12. sIK:I:EAC9I K:9>IDD@9CBLQC9I 9YGHIC@I =B= @CDF:G?ICF :BOA@F@; =B:QI:E. 11. ^RIC=B <I;FILQC9DF@ KI:D9CBLB =B= P>>I=F@ACEJ @CDF:G?ICF ?ICI<Z?ICFB HIL9AIHID=@N :IDG:D9A. 12. k@CBCD9AEJ ?ICI<Z?ICF =B= @CDF:G?ICF GK:BALIC@; K:I<K:@;F@I? 1". VILIA@O@9CCB; :I=LB?B4 DK9D9YE 9:SBC@OBR@@ @ 9K:I<ILIC@I P>>I=F@AC9DF@ 1(. WB:=IF@CS9AEI @DDLI<9ABC@; =B= @CDF:G?ICF D9O<BC@; =9C=G:ICFCEN K:I@?G_IDFA K:I<K:@;F@; 1). 8:9YLI?E L@<I:DFAB A ?IZ<GCB:9<C9? Y@OCIDI4 =:9DDi=GLQFG:CEJ BDKI=F 1-. MK:BALIC@I HIL9AIHID=@?@ :IDG:DB?@ A ?IZ<GCB:9<C9J >@:?I 1.. tGLQFG:CEI :BOL@H@; @ PF@=B A ?IZ<GCB:9<C9? Y@OCIDI 10. MK:BALIC@I HIL9AIHID=@?@ :IDG:DB?@ A GDL9A@;N D9A:I?ICC9S9 =:@O@DB 11. t9??GC@=BR@9CCEI =BCBLE @ @N AL@;C@I CB P>>I=F@AC9DFQ :BY9FE K:I<K:@;F@; 22. ^RIC=B ?IF9<9A K:@C;F@; GK:BALICHID=@N :ITIC@J 21. [IS?ICF@:9ABC@I :EC=B @ AEY9: K:@ALI=BFILQCEN DIS?ICF9A 22. [:BAC@FILQCEJ BCBL@O :BOL@HCEN DF@LIJ ?ICI<Z?ICFB