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REVIEW ON ACCOUTING OF REVENUE RELATED TO NET TURNOVER OF THE SMEs

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  • Silvia SIMIONESCU

Abstract

The categories or types of income included in the turnover characterize the profile of the basic business and, naturally, have the largest share in the total income of the entity. Analysing the layout of the profit and loss we see that the net turnover also includes the operating subsidies reflected through the 7411 "Income from subsidies related to turnover" account. In our opinion proceeds from the sale of goods cannot be recognized in case of the internal operations within companies, such as: the transmission of products and goods for sale in own shops, the use of goods for the internal needs of the company etc

Suggested Citation

  • Silvia SIMIONESCU, 2012. "REVIEW ON ACCOUTING OF REVENUE RELATED TO NET TURNOVER OF THE SMEs," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(3(21)/ Fa), pages 291-301.
  • Handle: RePEc:ush:jaessh:v:7:y:2012:i:3(21)_fall2012:p:291
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    Keywords

    net turnover; profit and loss; income earned; revenue from services rendered; finished products; waste products; royalties; income from work; trade discounts offered;

    JEL classification:

    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management
    • J53 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining - - - Labor-Management Relations; Industrial Jurisprudence

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