Basic accounting

Basic Accounting Course, the fifth edition, born of the need to revise and improve the previous editions, is the product of a collaboration whose objective was to initiate students in the accounting business. It is for all those studying accounting as part of general economic training, but also those who intend to further deepen this subject.
This paper presents the accounting reporting system, which collects economic information, they register after the procedures, analyze and interpret information gathered and reported a wide range of users. Although accounting rule requires a specific technique, we believe that the purpose of this discipline is to help internal and external users to understand the effects of transactions and events have on the financial position and the performance of an enterprise. Therefore, with the particular accounting judgments and accounting treatment of common transactions, we have introduced aspects of presentation and analysis of information. The exercises at the end of each chapter is intended to encourage readers to form their working skills and to discover the usefulness of the material studied.
The book is intended to contribute to the construction and modeling of judgment-free event under the accounting policies of the enterprise development.
The reform process in which the accounts of our country has encouraged us to introduce International Financial Reporting Standards and a flexible approach regarding the use of chart of accounts. Internationalization trends have enabled us to experience the academic years 2004/2010 a new vision of the course, the accounting language teaching and teachers to develop skills and change attitudes.
Compared to previous editions, we have attached a model of financial statements prepared according to the latest accounting regulations and in a manner understandable to the user. We take responsibility for any inaccuracies and we are open to any suggestions to improve this material.
The authors, professors at the Department of Accounting, Auditing and management control of the ASE Bucharest, the Department appreciates the trust and thank my colleagues and those enthusiastic volunteers who have dealt with previous editions and layout of this paper.
We want also to express gratitude to colleagues and friends who read and commented on various versions of this paper.
From the perspective of those presented, the book Fundamentals of Accounting, Fourth Edition, can be read and used for multiple perspectives: a plea for consistent arguments based on student-centered teaching-learning, is a resource for education techniques and methods effective cognitive and educational values, a work that stirs in the deep emotions through the act coparticipării science.

The authors