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Balance Cash-Flow Models For Public Institutions - Clients And Suppliers


  • Gabi Georgiana Dragu

    (1 Decembrie 1918 University of Alba Iulia)

  • Alina Putan

    (1 Decembrie 1918 University of Alba Iulia)

  • Aitai Marian

    (University Valahia Targoviste)


According to position document no.11 Economic and Monetary Union , Romaniahas committed to report after the European System of Accounts ESA 95. The classification of publicinstitutions is necessary to circumscibe the Public Administrations’area (S.13), its division intosubsectors and also to define the modalities of their financial statements’ aggregation. Theexploratory study and empirical observation were employed for this research. The exploratorystudy was used to enframe the issue into the general context. The data was collected by means ofempirical experiment. The research aimed at assessing the practical utility of the model proposed incontributing to enhance correctness, premptitude and quality in delivering accounting informationto its users.

Suggested Citation

  • Gabi Georgiana Dragu & Alina Putan & Aitai Marian, 2010. "Balance Cash-Flow Models For Public Institutions - Clients And Suppliers," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-11.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:11

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    European System of Accounts ESA 95; subsector; receivables; financial statements;

    JEL classification:

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


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