Theoretical Considerations Regarding the Methods of Accounting Production Stocks in the Companies Belonging to the Coal Mining Industry in Romania

Mariana Man and Sergiu Calincovschii
Additional contact information
Mariana Man: University of Petroşani, Romania
Sergiu Calincovschii: Mine University of Moscow, Russia

Annals of the University of Petrosani, Economics, 2005, vol. 5, pages 217-222

Abstract: Generally, the stocks originating in the production process of the company are meant for sale. For this category of stocks the accounting circuit is strongly influenced by the moment or the moments chosen by each national accounting system in order to identify the incomes.

Keywords: accounting standards; administration accounts; conversion table (search for similar items in EconPapers)
Date: 2005
References: Add references at CitEc
Citations Track citations by RSS feed

Downloads: (external link)
http://www.upet.ro/annals/pdf/Annals-2005.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:pet:annals:v:5:y:2005:p:217-222

Access Statistics for this article

More articles in Annals of the University of Petrosani, Economics from University of Petrosani, Romania
Series data maintained by Imola Driga ().