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Accounting Monograph on the Accounting for the Movement of Timber to Forest Exploitation Companies


  • Ecobici, Nicolae
  • Busan, Gabriela


The paper deals with practical aspects on how to point out in the economic units accounting the operations generated by exploitation, processing, storage and marketing of timber. In this approach, we have initially presented the legal provisions in force since 1 October 2008 in the exploitation of timber and we concluded with an accounting monograph of the main operations regarding its exploitation, processing and marketing. The paper also presents the simplification measures (reverse charge) applied in compliance with the Tax Code provisions on marketing of timber.

Suggested Citation

  • Ecobici, Nicolae & Busan, Gabriela, 2009. "Accounting Monograph on the Accounting for the Movement of Timber to Forest Exploitation Companies," MPRA Paper 15993, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:15993

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    References listed on IDEAS

    1. Robert Axelrod, 1997. "Advancing the Art of Simulation in the Social Sciences," Working Papers 97-05-048, Santa Fe Institute.
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    More about this item


    timber; SUMAL (Timber Movement Tracking System); shipment slip; forest fund; reverse charge;

    JEL classification:

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

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