Regulation on organizing and keeping accountancy records according to the european directives
AbstractThe article describes: The main normative acts regulating the accountancy organizing and previsions of such; The way in which the balance elements are assessed upon inclusion and erasing from the book keeping, upon placing under consume or upon inventory, and hence:how there can be computed the "amount" recorded in the accountancy forms depending on the economical and financial transformation they reflect; The way in which the principale of "Accountancy documentation" can be implemented by means of a systematic description of the main documents used in accountancy book keeping and of the regulations regarding their filling in, circulation and archiving.
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Bibliographic InfoArticle provided by Faculty of Business and Administration, University of Bucharest in its journal Manager.
Volume (Year): 5 (2007)
Issue (Month): 1 (May)
accountancy; accountancy under European directives; accountancy principles; basic regulations; accountancy law; norms; filling in and using of justificatory documents; credits; debts; balance; primary documents; registration documents.;
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