Editura Universitara Accounting and financial reporting of public institutions. Practical applications

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ISBN: 978-606-28-0080-2

DOI: 10.5682/9786062800802

Publisher year: 2014

Edition: I

Pages: 104

Publisher: Editura Universitara

Author: Doina Maria Tilea, Dragos Laurentiu Zaharia, Elena Valentina Dumitru

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One of the most sought after disciplines among economists is accounting. This discipline, often dull, is enlivened by the zeal and discretion of teachers to render, both synthetically and analytically, the coordinates of accounting.

The present paper addresses those students eager to decipher the fundamentals of accounting, to advance novelty elements in terms of approaching accounting in the spectrum of financing public institutions, having as a tool and limits also the public budget of revenues and expenditures.

Thus, a series of proposals are advanced regarding the efficient approach of public expenditures, methods of attracting public revenues and their optimal allocation in order to rationally satisfy the main nomenclatures of expenditures, being known the need to harmonize the process of allocating resources with general interest, that of achieving a balance between the main societal forces.

The present paper presents a complex approach, in 9 chapters, of the discipline “Accounting of public institutions”, pursues an optimal allocation of revenues following the improvement of their collection rate.

We consider that this work is the result of a rich experience in the field of authors, offering an extra chance to improve the daily activity of those present in the world of accounting, increasing their efficiency.

Perhaps the most important approach of the authors is to make a critical analysis of the current accounting system in public institutions. In this context, we propose a series of novelty elements regarding the accounting methods and practices regarding the balance sheet structures.
  • Accounting and financial reporting of public institutions. Practical applications

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DOINA MARIA TILEA
DRAGOS LAURENTIU ZAHARIA 
ELENA VALENTINA DUMITRU

One of the most sought after disciplines among economists is accounting. This discipline, often dull, is enlivened by the zeal and discretion of teachers to render, both synthetically and analytically, the coordinates of accounting.

The present paper addresses those students eager to decipher the fundamentals of accounting, to advance novelty elements in terms of approaching accounting in the spectrum of financing public institutions, having as a tool and limits also the public budget of revenues and expenditures.

Thus, a series of proposals are advanced regarding the efficient approach of public expenditures, methods of attracting public revenues and their optimal allocation in order to rationally satisfy the main nomenclatures of expenditures, being known the need to harmonize the process of allocating resources with general interest, that of achieving a balance between the main societal forces.

The present paper presents a complex approach, in 9 chapters, of the discipline “Accounting of public institutions”, pursues an optimal allocation of revenues following the improvement of their collection rate.

We consider that this work is the result of a rich experience in the field of authors, offering an extra chance to improve the daily activity of those present in the world of accounting, increasing their efficiency.

Perhaps the most important approach of the authors is to make a critical analysis of the current accounting system in public institutions. In this context, we propose a series of novelty elements regarding the accounting methods and practices regarding the balance sheet structures.

PREFACE / 6

CHAPTER I. THE PUBLIC INSTITUTIONS SECTOR - ITS PLACE, ROLE AND IMPORTANCE INTERNATIONAL AND IN ROMANIA / 7
1.1. Definition and legal framework regarding public institutions / 7
1.2. Classification and scope of public institutions / 7
1.3. Budget - evaluative and comparative table of public revenues and expenditures / 8
1.3.1. Budgetary principles and rules / 9
1.3.2. Components of the public budget / 10
1.3.3. Organizing the budget system in Romania / 13
1.3.4. Stages of the budgetary process / 13

CHAPTER II. GENERAL ASPECTS AND PARTICULARITIES REGARDING PUBLIC INSTITUTIONS / 16
2.1. Historical aspects regarding the accounting of public institutions / 16
2.2. Peculiarities of the accounting of public institutions / 17
2.2.1. Documents specific to public institutions and accounting registers / 17
2.2.2. Principles of public accounting / 19
2.2.3. Financial statements (reports) prepared by public institutions / 20
2.2.4. Chart of accounts of public institutions / 22

CHAPTER III. CONVERGENTS AND HARMONIZATIONS IN THE ACCOUNTING OF PUBLIC INSTITUTIONS / 24
3.1. The role and specificity of the accounting reform in the sector of public institutions / 24
3.2. The stages of the accounting reform in the sector of public institutions in Rom / 24

CHAPTER IV. CAPITAL ACCOUNTING / 26
4.1. The role and importance of capital / 26
4.2. Accounting practices regarding capitals / 27

CHAPTER V. ACCOUNTING OF FIXED ASSETS / 51
5.1. The role and importance of fixed assets / 51
5.2. Accounting practices regarding fixed assets / 52

CHAPTER VI. STOCK ACCOUNTING / 71
6.1. The role and importance of stocks / 71
6.2. Inventory accounting practices / 71

CHAPTER VII. ACCOUNTING OF RECEIVABLES AND LIABILITIES / 83
7.1. The importance of current receivables and debts / 83
7.2. Accounting practices regarding current receivables and debts / 84

CHAPTER VIII. TREASURY ACCOUNTING / 90
8.1. The role and importance of the treasury / 90
8.2. Treasury accounting practices / 91

CHAPTER IX. EXPENDITURE AND REVENUE ACCOUNTING / 99
9.1. Concepts and typologies regarding expenses and incomes / 99
9.2. Accounting practices regarding expenses and revenues / 99

BIBLIOGRAPHY / 103

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