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Basic Accounting in European Projects

Alina Georgiana Motoi, Aurelia Dumitru () and Liviu Curelaru
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Alina Georgiana Motoi: University of Craiova, Romania
Liviu Curelaru: University of Craiova, Romania

Annals of the University of Craiova for Journalism, Communication and Management, 2016, vol. 2, issue 1, 119-130

Abstract: In this article is analysed the problem of the accounting assessment within the projects financed from grants/non-refundable fonds. The article aims to gather all the directives and regulations which are used for the accounting records in relation with the strucutral funds. In addition, it is aimed the identification and stressing of the main aspects of the european funds accounting. The researching methodology consists of both the qualitative method, and the quantitative one, highlighting the characteristics theoretically, but also practically, from a descriptive conceptual perspective.

Keywords: structural funds; beneficiary; distinct analytical accounts; Management Authority; prefinancing; reimbursement (search for similar items in EconPapers)
JEL-codes: M40 M41 F21 F36 (search for similar items in EconPapers)
Date: 2016
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