Documente Academic
Documente Profesional
Documente Cultură
PLAN DE ÎNVĂŢĂMÂNT
PLAN OF STUDY
CHIŞINĂU, 2018
CALENDARUL UNIVERSITAR (în săptămâni)
ACADEMIC CALENDAR (in weeks)
Laboratory
Laborator
Total direct individual ion form credits
Seminar
Worshop
Code Module/Course
Course
Curs
1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
ANUL I/ First year
Semestrul I/ First semester
Matematică economică
F.01.O.0.01 180 90 90 2 4 - ex. 6
Economic mathematics
Teorie economică I
F.01.O.0.02 180 75 105 2 3 - ex. 6
Economic theory I
Moneda şi credit
F.01.O.0.03 120 60 60 2 2 - ex. 4
Currency and credit
Dreptul afacerilor
F.01.O.0.04 150 60 90 2 2 - ex. 5
Business rights
Tehnologii informaţionale de
comunicare
G.01.O.0.05 150 75 75 2 - 3 ex. 5
Information communication
technologies
*Limba străină în afaceri
G.01.O.0.06 120 60 60 - 4 - ex. 4
*Foreign language in business
Total semestrul I
900 420 480 10 15 3 30
Total semester I
Educaţia fizică
G.01.O.0.07 30 30 0 - 2 - col. -
Physical education
* Notă: Limba franceză/ limba engleză/ limba germana/ limba spaniolă/ limba italiană
* Note: French / English / German / Spanish / Italian
3
Semestrul II/ Second semester
Marketing și logistică
F.02.O.0.08 150 60 90 2 2 - ex. 5
Marketing and Logistics
Teorie economică II
F.02.O.0.09 180 75 105 2 3 - ex. 6
Economic theory II
Statistica economică
F.02.O.0.10 150 75 75 2 3 - ex. 5
Economic statistics
Bazele contabilității
F.02.O.1.11 150 90 60 3 3 - ex. 5
Basis of Accounting
Fiscalitate
F.02.O.0.12 120 60 60 2 2 - ex. 4
Taxation
Filozofie
U.02.A.0.13 Philosophy
Politologie
U.02.A.0.14 Politology
Sociologie
150 60 90 2 2 ex. 5
Sociology
U.02.A.0.15 Republica Moldova: istorie,
politică, societate
U.02.A.0.16 Republic of Moldova: history,
politics, society
Total semestrul II/ 900 420 480 13 15 0 30
Total for second semester
Educaţia fizică
G.02.O.0.17 30 30 0 0 2 - col. -
Physical education
TOTAL ANUL I /
1860 900 960 23 34 3 0 60
Total for first year
ANUL II/ Second year
Semestrul III/Third semester
Contabilitatea financiară I
S.03.O.1.18 150 90 60 2 4 ex. 5
Financial Accounting I
Finanţe
F.03.O.0.19 150 60 90 2 2 - ex. 5
Finance
Econometrie
F.03.O.0.20 120 60 60 2 2 - ex. 4
Econometrics
Management
F.03.O.0.21 150 60 90 2 2 - ex. 5
Management
Contabilitatea impozitelor
Accounting of taxes
S.03.A.1.22
Tehnici contabile si fiscale in
150 90 60 3 3 - ex. 5
administrarea impozitelor
S.03.A.1.23
Fiscal and accounting
techniques in tax administration
Psihologie 120 60 60 2 2 ex. 4
U.03.A.0.24
Psychology
Istoria culturii și civilizației
U.03.A.0.25
History of culture and
civilization
Integrare europeană
U.03.A.0.26
European Integration
Cultura comunicării
interpersonale și
U.03.A.0.27
organizaționale
Culture of interpersonal and
organizational communication
Practica de inițiere în
specialitate 60 60 ex. 2
Specialty initiation practice
Total semestrul III /
900 420 480 13 15 0 30
Total for third semester
4
Semestrul IV (13 săptămâni) / IV semester (13 weeks)
Contabilitatea financiară II
S.04.O.1.28 150 78 72 2 4 ex. 5
Financial Accounting II
Contabilitatea managerială
S.04.A.1.29 Management accounting
Tehnici și instrumente 120 52 68 2 2 ex. 4
S.04.A.1.30 manageriale
Managerial techniques and tools
Contabilitatea în comerţ
S.04.A.1.31 Trade accounting
Organizarea şi tehnica 90 39 51 1 2 - ex. 3
S.04.A.1.32 comerţului
Trade organization and technique
Analiza gestionară
S.04.O.1.33 150 78 72 3 3 - ex. 5
Management analysis
Contabilitatea bancară
S.04.A.1.34
Bank accounting
120 39 81 1 2 - ex. 4
Activitate bancară
S.04.A.1.35
Banking activity
Gestiunea financiară și analiza
performantelor
S.04.A.1.36 Financial management and
performance analysis
150 78 72 3 3 - ex. 5
Analiza performanțelor
S.04.A.1.37 economico-financiare
Analysis of economic and financial
performance
Practica de specialitate I
120 120 ex. 4
Specialty practice I
Total semestrul IV/ Total Semester IV 900 364 536 12 16 0 30
TOTAL ANUL II/Total Second Year 1800 784 1016 25 31 0 0 60
ANUL III/ Third year
Semestrul V/ V semester
Contabilitate și raportarea
S.05.A.1.38 financiară conform IFRS
Accounting and financial
reporting according to IFRS
180 90 90 3 3 - ex. 6
Politice şi opţiuni contabile
conform IFRS
S.05.A.1.39 Policies and accounting options
under IFRS
Sisteme informaționale în
S.05.A.1.40 contabilitate
Accounting Information Systems
150 60 90 1 - 3 ex. 5
Sisteme de procesare
S.05.A.1.41 electronică
Electronic processing systems
Instrumente manageriale de
performanță
S.05.A.1.42
Performance management tools
Politici manageriale în luarea 150 90 60 3 3 - ex. 5
deciziilor
S.05.A.1.43
Managerial policies in decision
making
Analiza situaţiilor financiare
S.05.A.1.44 Analysis of financial statements
Analiza statistică a proceselor
120 45 75 1 2 - ex. 4
economice
S.05.A.1.45 Statistical analysis of economic
processes
Contabilitatea societăților de
asigurări
S.05.A.1.46
Accounting of insurance
150 45 105 1 2 - ex. 5
companies
S.05.A.1.47
Asigurări şi reasigurări
Insurance and reinsurance
S.05.A.1.48 Audit financiar
Financial audit 150 90 60 4 2 - ex. 5
S.05.A.1.49 Control intern /Internal control
Total semestrul VI/ Total for VI semester 900 420 480 13 12 3 30
5
Semestrul VI (7 săptămâni)/ Semester VI (7 weeks)
Etică profesională
G.06.O.0.50 120 56 64 4 4 - ex. 4
Professional ethics
Managementul resurselor
F.06.O.0.51 umane 120 56 64 4 4 - ex. 4
Human resources management
Contabilitatea în instituţiile
S.06.A.1.52 publice
Accounting in public institutions 60 35 25 3 2 - ex. 2
S.06.A.1.53 Contabilitatea în ramuri
Accounting in branches
Audit intern
S.06.A.1.54
Internal Audit
90 49 41 4 3 - ex. 3
Control de gestiune
S.06.A.1.55
Management Control
Practica de specialitate II
180 180 ex. 6
Specialty practice II
Practica de cercetare
180 180 col. 6
Research Practice
Examenul de licenţă
150 150 ex. 5
License exam
Total sem. VI/ Total semester VI 900 196 704 15 13 30
TOTAL ANUL III/ Total third year 1800 616 1184 28 25 3 0 60
TOTAL/Total 5460 2300 3160 76 90 6 0 180
Laboratory
Contact Lucru
Laborator
Cod/ Modulul / disciplina ore credite
Semi nar
Seminars
evaluare
Code Module / discipline Total direct individual Lecture Number
Work
Curs
evaluation
Hours Direct Individual of
Contact Work Credits
1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
Limba română de
comunicare pentru
alolingvi
G.01.O.0.56 Romanian language for 120 60 60 0 4 0 ex. 4
communication for
speakers of other
languages
Limba română de
comunicare pentru
alolingvi
G.02.O.0.57 Romanian language for 120 60 60 0 4 0 ex. 4
communication for
speakers of other
languages
TOTAL/Total 240 120 120 0 8 0 8
6
DISCIPLINE LA LIBERA ALEGERE / COURSES OF FREE CHOICE
Tota Ore/săptămână
l ore Hours per week
Tota
Denumirea disciplinei Anul Sem. Evaluarea Credite
Nr. d/o l nr.
Course title Year Semester evaluation Credits
of C S L
hour
s
Psihologie examen
1 120 1 1 4 4
Psychology exam
Istoria banilor examen
2 60 2 3 1 1 2
History of money exam
Limbi străine pentru afaceri (engleză,
franceză, germană) examen
3 180 2 3,4 2 2 6
Foreign languages business(english, exam
french , german)
Drept financiar fiscal examen
4 120 3 5 2 2 4
Financial and fiscal law exam
Perioada
Nr. d/o Examenul de licenţă/ Final examination Credite/ Credits
Term
1 Examen de licenţă: CONTABILITATE Iunie
2
License exam: ACCOUNTING June
2 Teza de licenţă Iunie
3
Licentiate final research project June
7
NOTĂ EXPLICATIVĂ
EXPLANATORY NOTE
8
6. întocmirea și prezentarea Situațiilor financiare ale entității, atât în baza Standardelor
Naționale de Contabilitate, cât și în baza Standardelor Internaționale de Raportare
Financiară;
7. utilizarea terminologiei de specialitate, inclusive şi într-o limbă străină în procesul
activității contabile;
8. aplicarea tehnologiilor informaționale în gestiunea entității.
Absolvenţii specialității „Contabilitate” pot activa la întreprinderi, instituții de stat sau
private în compartimentul financiar-contabil în calitate de: casier-bancă; casier expert; contabil;
contabil (calificare medie); contabil-asistent; contabil-revizor; controlor (la bancă); controlor-
revizor administrație publică; economist, revizor; revizor inspector fiscal. De asemenea, titularul
diplomei de licență are acces la studii superioare de master științific din același domeniu şi la
studiile de master profesional din același domeniu și domenii înrudite.
EXPLANATORY NOTE
Specialty 0411.1 „Accounting” falls within the general domain of study „Economic
Sciences”– code 041.
The goal of the program consists in the formation of personality integrity and professional
competence in the accounting, audit and economic analysis field in order to meet the current and
future local and international labor market requirements.
Students are provided with thorough preparation in accounting, taxation, audit, management
control, analysis of economic and financial activity, who are accustomed with the general
principles of functioning of economic processes in the entities and the peculiarities of the
accounting organization of entities from different branches of the economy and different forms of
ownership according to the legal and regulatory rules in force at the national and international
level.
At the economic entity level the specialist in accounting field is prepared to provide the
accounting of activities related to the supply of resources, production, sales, service provision,
payroll, for the preparation and presentation of Financial statements of the entity, whether under
National Accounting Standards, as based on the International Financial Reporting Standards.
The title conferred to the graduates is „Licensed in economic sciences”. Upon completion of
the licentiate higher education Programme, Cycle I, it is awarded the License Diploma equivalent
to 180 academic credits in ECTS system.
Admission to the Faculty is done based on the competition of the baccalaureate diploma and
diploma of higher education or license. The faculty ensures training of specialists according to the
dispositions of Bologna Process with the application of the European Credit Transfer System
(ECTS) that ensures the recognition of educational documents at international level and the
academic mobility of students.
Qualification of the I cycle (Licentiate in economics) is offered to graduated students who
have completed the full program and have passed assessment (including license exam) at least
with the mark „5”.
Upon completion of the training program, the graduate has the following competencies
specific for the accounting field:
1. competence to apply the knowledge gained in the practice of accounting organization in
different fields according to the legislative and normative acts in force at national and
internation al level;
9
2. spirit of initiative, creativity, critical and strategic thinking, skills in planning the stages of
activities in logical sequence according to their complexity;
3. drawing up primary accounting documents when conducting patrimonial and financial
operations, verifying the way of preparation / completion of accounting documents, using
specialized terminology in accordance with the legislative and normative acts in force;
4. reflecting accounting formulas on the economic elements by associating the symbols of
account, ensuring themselves in the fairness of economic structures accounting;
5. preparation of accounting registers by their type and regime in compliance with the rules
laid down by the normative acts in force at the national and international level;
6. preparation and presentation of the financial statements of the entity, whether under the
National Accounting Standards or under the International Financial Reporting Standards;
7. communication competence by using specialized terminology in a foreign language;
8. the ability of knowledge and application of information technologies in the management of
the entity.
The graduates of the specialty „Accounting” can work at enterprises, government and
private institution in the financial-accounting department as: bank-cashier; cashier expert;
accountant; accountant (intermediate qualification); accountant assistant; accountant-auditor;
controller (at the bank); controller-auditor public administration; economist, auditor; auditor tax
inspector. Also, the holder of the diploma of licentiate has access to higher master`s studies in the
same field of research and professional master's studies in the same field and related fields.
10
MATRICEA CORELĂRII FINALITĂȚILOR DE STUDIU A PROGRAMULUI CU CELE ALE UNITĂȚILOR DE CURS/MODULELOR
CORRELATION MATRIX FINALITY OF THE STUDY PROGRAM WITH THE COURSE UNITS / MODULES
12
Sisteme informaționale în contabilitate
Accounting Information Systems S.05.A.1.40
+
Sisteme de procesare electronică 5 + + + + + + +
Electronic processing systems S.05.A.1.41
Instrumente manageriale de performanță S.05.A.1.42
Performance management tools
5 + + + + +
Politici manageriale în luarea deciziilor
Managerial policies in decision making S.05.A.1.43
Analiza situaţiilor financiare S.05.A.1.44
Analysis of financial statements
4 + + + + + +
Analiza statistică a proceselor economice
Statistical analysis of economic processes S.05.A.1.45
Contabilitatea societăților de asigurări
S.05.A.1.46
Accounting of insurance companies
5 + + + + + + +
Asigurări şi reasigurări
S.05.A.1.47
Insurance and reinsurance
Audit financiar
S.05.A.1.48
Financial audit
5 + + + + + +
Control intern
S.05.A.1.49
Internal control
Etică profesională
G.06.O.0.50 4 + + + + + +
Professional ethics
Managementul resurselor umane
F.06.O.0.51 4 + + +
Human resources management
Contabilitatea în instituţiile publice
S.06.A.1.52
Accounting in public institutions
2 + + + + + + +
Contabilitatea în ramuri
S.06.A.1.53
Accounting in branches
Audit intern
S.06.A.1.54
Internal Audit
3 + + + + + +
Control de gestiune
S.06.A.1.55
Management Control
Practica de specialitate II
6 + + + + + + + +
Specialty practice II
Practica de cercetare
6 + + + + + + + +
Reseach practice
Examenul de licență
5 + + + + + + + +
Final examination
13