Schița subiectului

  • General

    Restrânge toate secțiunile Extinde toate secțiunile

  • Topic 1 Concept and Functions of Finance

    1. The Essence and Structure of Finance
    2. The Functions of Finance

  • Topic 2 Financial Mechanism

    1.Structure and Functions of the Financial Mechanism.
    2.System of the state financial funds.
    3.Administrative methods of financial management.
    4.Economic and financial leverages.
    5.Financial structure of the enterprise.

    Institutions and organisations involved in the area of financial activity

  • Topic 3 Financial policy of the state

    1.  Concept of financial policy.
    2.  Fiscal policy.
    3.  Monetary policy.
    4.  Main directions of financial policy of RM.

  • Topic 4: The System of the public expenditures

    1.Contents and classification of the public expenditures.

    2.Indicators of level, structure and dynamics of the public expenditures.

    3.The factors influencing growth of the public expenditures.

    4.The public expenditures on the welfare and cultural purposes.

    5. Defense and economy development expenditures.

  • Topic 5: Income of the state budget and tax policy of the state

    1.General characteristics of taxes.

    2.Classification of taxes.

    3.Direct taxes.

    4.Indirect taxes.

    5.Tax legislation.

    6.The system of taxes and fees used in RM.

    7.Tax administration and tax authorities.

  • Topic 6: State budget

    1.  Concept and principles of the state budget.

    2.  Budgetary process.

  • Topic 7. State credit

    1.      Economic contents, forms and features of the state credit.
    2.      Elements of the state credit.

  • Topic 8: Financial and credit policy

    1. Financial policy of the enterprise.
    2. Credit policy and forms of the credits.
    3. Financial and credit risks.
    4. Dividend policy.

  • Topic 9: Enterprise Investment Policy

    1.Essence of investments and their classification.

    2.State role in the investment policy.

    3.The concept of money in time. Concept about compounding and discounting.

    4. Net Present Value and Other Investment Criteria

    5. Sources of financing investment .

  • Topic 10: Financing of long-term assets

    1.  General characteristic of long-term assets.

    2.  Characteristics  and classification of fixed assets.

    3. Types of depreciation and amortization of fixed assets. Evaluation of fixed assets

    4.       Amortisation  methods of long-term assets.

    5.  Financing sources  of long-term assets.

    7.  Indicators of  technical conditions, movement and efficiency of fixed assets use.

  • TOPIC 11. Enterprise current assets and their financing

    1.The contents, structure and classification of  current assets.

    2.The operational cycle, current assets management .

    3.Evaluation of requirement for current assets.

    4.Rationing of the enterprise current assets.

     Private cumulative standards.

    5.Sources of  the current assets formation.

    6.Indicators of the current assets efficiency use.

  • TOPIC 12: Income, costs, expenses and financial results of the enterprise

    1.Contents and classification of of the enterprise costs.

    2. Enterprise expenses and their characteristic.

    3.Enterprise income.

    4.Profit of the enterprise and its types.

    5. Rentability indicators. Break-even point.

  • Topic 13. Financial Statement Analysis

    1. The essence of the Financial Statement Analysis.
    2. Common-size analysis
    3. Financial Ratio Analysis
    4. Pro Forma  Analysis

  • Tema 1-11 ROM