Particularities of the Expenses' Accounting within the Nonprofit Organizations

Todea Nicolae and Mihãlþan Delia Corina ()
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Todea Nicolae: „1 Decembrie 1918” University of Alba Iulia
Mihãlþan Delia Corina: „Valahia” University of Târgoviºte

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 1, 748-753

Abstract: This research focuses to highlight the particular aspects of the expenses within a nonprofit organization, as well as the posible challenges regarding their accounting. The costs are differrently reflected in accounting not only by their nature but also by their generating activities. There could be some issues in what regards the distribution of the expenses over their own activities. Therefore this paper work also presents some solutions towards this purpose.

Keywords: nonprofit organizations; expenses classification; expenses accounting (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:748-753

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