ACCOUNTING TREATMENTS REGARDING COSTS AND INCOME OF NON-PATRIMONIAL ENTITIES

Sorin-Constantin Deaconu
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Sorin-Constantin Deaconu: University 1 Decembrie 1918 of Alba Iulia Faculty of Science Alba Iulia, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2012, vol. 1, issue 18, 23-28

Abstract: The aim of non-profit entities is not that of obtaining economic benefits or advantages but that of mainly carrying on charity actions, respectively of helping certain social categories of people. In specialty literature we find rather scarce articles referring to accounting treatments of associations, foundations etc. Our goal is to render essential aspects for non-profit entities from the point of view of their features and peculiarities regarding accounting registration of transactions and events.

Keywords: expenses; accounting treatment; revenue; account; non-patrimonial entities (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:20121:i:18:p:23-28

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