Regulation on organizing and keeping accountancy records according to the european directives

Gheorghe Popescu, Cristina Raluca Popescu and Veronica Adriana Popescu

Manager Journal, 2007, vol. 5, issue 1, 57-67

Abstract: The article describes: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.

Keywords: accountancy; accountancy under European directives; accountancy principles; basic regulations; accountancy law; norms; filling in and using of justificatory documents; credits; debts; balance; primary documents; registration documents. (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:but:manage:v:5:y:2007:i:1:p:57-67

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