Unele probleme privind predarea disciplinei „Contabilitatea în construcţii” conform noilor SNC

Abstract

On 01.01.2014 the new national accounting regulations which include 16 NSA, two methodical indications and the general Chart of accounts came into force. On this background, there is a necessity to improve the teaching process of all the accounting courses, inclusively the construction accounting course. The article expounds some issues related to the teaching of the construction accounting course, the main of which are: the revision of the syllabus; the refreshment of the course notes, problems, study cases and other teaching materials; the supplementation of the master thesis subjects; the improvement of the final tests for the master students, etc.