Regulation on organizing and keeping accountancy records according to the european directives
Journal Title: Manager Journal - Year 2007, Vol 5, Issue
Abstract
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.
Authors and Affiliations
Gheorghe N. POPESCU, Cristina Raluca POPESCU, Veronica Adriana POPESCU
Keywords
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