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Examining The Evolution Of The Romanian System Ofaccounts

Author

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  • Sorin-Ciprian Teiusan

    (‘1 Decembrie 1918‘ University of Alba Iulia Romania)

Abstract

The account is the instrument through which the dual representation is ensured andthe most important procedure of the accounting method. To reflect each patrimonial asset andliability element, as well as the revenues, expenses, and outcomes, an account is opened inaccounting. All the accounts used by accounting form the system of accounts. All companies havetheir own system of accounts for keeping the books. That system of accounts is based on the generalchart of accounts contained by the accounting regulations in force. The objective of this study isto research the system of accounts of the Romanian companies, for evidencing the new accounts,the removed accounts, and other aspects resulted from examining the charts of accounts, indynamics and comparatively. By analysing the evolution of the national system of accounts in thelast twenty years, we intend to offer information to those interested in the accounting historydomain.

Suggested Citation

  • Sorin-Ciprian Teiusan, 2014. "Examining The Evolution Of The Romanian System Ofaccounts," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-32.
  • Handle: RePEc:alu:journl:v:2:y:2014:i:16:p:32
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    More about this item

    Keywords

    accounting system; chart of accounts; companies; accounting regulations; accounting history;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • B00 - Schools of Economic Thought and Methodology - - General - - - History of Economic Thought, Methodology, and Heterodox Approaches

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