Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -

Maria Moraru () and Denisa Abrudan ()
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Maria Moraru: West University of Timisoara, Romania
Denisa Abrudan: West University of Timisoara, Romania

REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, 2010, vol. 11, issue 4, 640-645

Abstract: This paper work is making a comparison between current accounting system and cash and accrual accounting system type of the Public Treasury highlighting the main disadvantages and advantages of the application of accrual accounting.

Keywords: treasury; public treasury; cash accounting; advantages of cash type accounting; disadvantages of cash type accounting; Accrual Accounting. (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:rom:rmcimn:v:11:y:2010:i:4:p:640-645

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