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

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

Nicolae Ecobici and Gabriela Busan

MPRA Paper from University Library of Munich, Germany

Abstract: 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.

Keywords: timber; SUMAL (Timber Movement Tracking System); shipment slip; forest fund; reverse charge (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc
Date: Written

Published in Economy Magazine-Studies, Researches, Analysis and Synthesis, nr. 1/2009 ISSN 1584-790X.1/2009(2009): pp. 131-135

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Persistent link: http://EconPapers.repec.org/RePEc:pra:mprapa:15993

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