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Accounting Treatments Regarding Costs And Income Of Non-Patrimonial Entities


  • Sorin-Constantin Deaconu

    (University 1 Decembrie 1918 of Alba Iulia Faculty of Science Alba Iulia, Romania)


The aim of non-profit entities is not that of obtaining economic benefits or advantages but that of mainly carrying on charity actions, respectively of helping certain social categories of people. In specialty literature we find rather scarce articles referring to accounting treatments of associations, foundations etc. Our goal is to render essential aspects for non-profit entities from the point of view of their features and peculiarities regarding accounting registration of transactions and events.

Suggested Citation

  • Sorin-Constantin Deaconu, 2012. "Accounting Treatments Regarding Costs And Income Of Non-Patrimonial Entities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 23-28, April.
  • Handle: RePEc:aio:rteyej:v:1:y:20121:i:18:p:23-28

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    expenses; accounting treatment; revenue; account; non-patrimonial entities;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics


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