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Accounting Of Agricultural Activities And European Funds

Author

Listed:
  • Daniel Petru VARTEIU

    (“1st of December 1918” University of Alba Iulia)

Abstract

The economical operations developed by the beneficiaries of European funds projects, are registered in accounting, based on justifying documents, in accordance with the national and international legislation in effect. The beneficiaries of European funds projects may be organized starting from the simplest form of organisation, which takes the form of self – employed person (SEP) till the most complex form of organisation such as trading companies (T.C.). The Romanian institutions which finance agricultural activities are Ministry of Agriculture and Rural Development (M.A.R.D) which subordinates Rural Investment Finance Agency (R.I.F.A) and Payment and Intervention Agency in Agriculture (P.I.A.A). The Ministry of Agriculture and Rural Development has an authority role, of management (AM) for the National Rural Development Program (N.R.D.P) and for the Fisheries Operational Program (F.O.P). The funds obtained from the European Union and from Romanian institutions for the development of agricultural activities are registered in accounting as grants, in the category of grants afferent to assets or afferent to incomes.

Suggested Citation

  • Daniel Petru VARTEIU, 2017. "Accounting Of Agricultural Activities And European Funds," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 3 (2/2017, pages 113-117, December.
    • Handle: RePEc:cmj:lawsor:y:2017:i:3:p:113-117
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    More about this item

    Keywords

    Accounting; Agricultural activities; European funds; Projects beneficiaries;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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