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The Legal and Accounting Dimension of Pawn


  • Iuliana CENAR

    () (University “1 Decembrie” 1918 Alba Iulia, Romania)


The growing tendency of transactions taking place in pawn shops, their importance in obtaining financial resources in times of economic crisis and the need to get complete and accurate accountancy information are the reasons of approaching legal and accountancy aspects regarding pawn. Following the course of the thematic ground, the paper presents the theoretical senses of pawn, the legal framework for the operations taking place in pawn shops, the accounting instruments used in practice, as well as the pawn’s implications for the owners of the goods and of the pawn shops. In the current environment, which is continuously changing, this paper wants to be a support element for the ample and complex process of procuring financial resources and managing information.

Suggested Citation

  • Iuliana CENAR, 2009. "The Legal and Accounting Dimension of Pawn," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 199-206.
  • Handle: RePEc:ddj:fseeai:y:2009:i:2:p:199-206

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    accountancy; pawn; financial resources;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law


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