IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxviiy2017i2p697-702.html
   My bibliography  Save this article

Accounting for Activity Units which Perform Agricultural Sector

Author

Listed:
  • Vârteiu Daniel Petru

    (“1st of December 1918†University of Alba Iulia)

  • Vilijencova Nicoleta

    (“1st of December 1918†University of Alba Iulia)

Abstract

Agriculture is a domain of nationally and internationally interest, because it has to ensure through the obtained production, the necessary of safe provisions, which are to satisfy the population’s needs. Agricultural products are obtained within the agricultural holdings, which may be constituted by individual persons, agricultural associations, self – employed persons, individual enterprises, family partnership, agricultural associations, or companies which activate in the vegetal, livestock or mixed section. In order to obtain high quality agricultural products, the owners of agricultural holdings have to make investments from own financing sources, or as a result of accessing European funds, which are dedicated to developing the agricultural sector. The sum of all economical operations made for performing agricultural activities have to be registered in accounting, having the purpose of establishing the value of owned patrimonial elements and of the results obtained by the entity at a certain point.

Suggested Citation

  • Vârteiu Daniel Petru & Vilijencova Nicoleta, 2017. "Accounting for Activity Units which Perform Agricultural Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 697-702, December.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:697-702
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2017-2/Section%20V/38.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    accounting; agriculture; entities; economical operations;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:697-702. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.