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Study On The Accountancy Of Operations Of Receipts And Payments Within The Economic Entity

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Author Info

  • Ciuhureanu Alina

    (Romanian-German University of Sibiu, Romania)

  • Baltes Nicolae

    (Lucian Blaga University of Sibiu, Romania)

Abstract

Given the importance of money, their rational organisation is an essential goal of accountancy in this area. This objective consists of providing the permanent financial balance and a rational efficiency of the entire activity, which can be achieved through a complex of activities and instruments, such as: activity programmes and budgets of income and expenses, expressed in money for all their sectors, but more especially through a permanent and systematic tracking of economic-financial activities. The paper presents some theoretical aspects regarding the concept of treasury and afterwards it focuses on the synthetic presentation of the main accounts used in their accountancy. A more detailed presentation is limited to an accounting monograph of operations of receipts and payments within an economic entity.

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File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/633ciuhureanu&baltes.pdf
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Bibliographic Info

Article provided by Lucian Blaga University of Sibiu, Faculty of Economic Sciences in its journal Studies in Business and Economics.

Volume (Year): 6 (2011)
Issue (Month): 3 (December)
Pages: 52-68

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Handle: RePEc:blg:journl:v:6:y:2011:i:3:p:52-68

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Postal: Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No 17, postal code 550324, Sibiu, Romania
Phone: 004 0269 210375
Fax: 004 0269 210375
Email:
Web page: http://economice.ulbsibiu.ro/
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Related research

Keywords: treasury; accountancy; accounting note; receipt; payment;

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