ASPECTS REGARDING THE ACCOUNTING OF THE LEGAL ENTITIES

CARMEN MIHAELA IMBRESCU, CAMELIA HATEGAN

Abstract


Starting from the concept, the categories and the role of the non-profit sector in Romania, we treat the organisation of the single-entry bookkeeping and especially the double-entry one. We take into consideration the correlation between the accounting regulations for legal entities without patrimonial purpose with the European directions regarding the bookkeeping of the other legal entities. We reveal specific aspects regarding the equities, the obligations to the state budget, the expenses, the income and the annual financial situations.

 


Keywords


non-profit legal entities; the role of the non-profit sector; and the particularities of the non-profit entities

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031