Understanding Accounting Practices on Card Based Banking Operations

Adela Socol
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Adela Socol: “1 Decembrie 1918” University of Alba Iulia, Romania

Annals of the University of Petrosani, Economics, 2009, vol. 9, issue 2, 275-286

Abstract: The purpose of this study is to survey the accounting of the on-line banking cards operations, based on Romanian experience. Our paper belongs to the technical studies that analyse the concrete way to reflect the cards operations at the level of the banking societies from Romania. The paper contains a study cases part, which presents the concrete methods of accounting reflection based on banking cards operations. We try to underline the importance of a flexible banking accounting system, which should provide the users with the information needed.

Keywords: cashless payments instruments; accounting banking settlements; flexible banking accounting system (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:9:i:2:y:2009:p:275-286

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