THE ACCOUNTING PROCESS FOR ACCESSING EUROPEAN FUNDS

Durgheu (Cioara) Liliana Marcela () and Kolozsi Lucia
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Durgheu (Cioara) Liliana Marcela: Camera de Conturi Bihor
Kolozsi Lucia: Camera de Conturi Bihor

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 546-551

Abstract: The beneficiaries of structural funds are various entities that can be classified on different criteria, and keeping the accounts for these entities can raise certain problems. Keeping accounts in Romania is organized in a double circuit. Information given to third parties, also used by the economic entity is supplied by financial accounting, and the confidential information, used only by the economic entity is supplied by management accounting. In accounting, reflecting the accession and the use of European funds by the economic entity, taking into consideration the classification of various entities, is done distinctly.

Keywords: structural funds; funds accounting; beneficiary entities (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2010:i:2:p:546-551

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