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


  • Gheorghe Popescu
  • Cristina Raluca Popescu
  • Veronica Adriana Popescu


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.

Suggested Citation

  • Gheorghe Popescu & Cristina Raluca Popescu & Veronica Adriana Popescu, 2007. "Regulation on organizing and keeping accountancy records according to the european directives," Manager Journal, Faculty of Business and Administration, University of Bucharest, vol. 5(1), pages 57-67, May.
  • Handle: RePEc:but:manage:v:5:y:2007:i:1:p:57-67

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