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Regulation on organizing and keeping accountancy records according to the european directives

  • Gheorghe Popescu
  • Cristina Raluca Popescu
  • Veronica Adriana Popescu
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    The 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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    File URL: http://manager.faa.ro/download/706_509.pdf
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    File URL: http://manager.faa.ro/en/article/Regulation-on-organizing-and-keeping-accountancy-records-according-to-the-european-directives~706.html
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    Article provided by Faculty of Business and Administration, University of Bucharest in its journal Manager.

    Volume (Year): 5 (2007)
    Issue (Month): 1 (May)
    Pages: 57-67

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    Handle: RePEc:but:manage:v:5:y:2007:i:1:p:57-67
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