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Basis of Accounting. Practical textbook
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Publisher: Editura Universitara
Author: Emilia Gabroveanu, Nicoleta Radneantu
ISBN: 978-606-28-0179-3
DOI: 10.5682/9786062801793
Publisher year: 2015
Edition: III, revizuita si adaugita
Pages: 185
Product Code:
9786062801793
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This paper is addressed to students of the Faculty of Economics of Domestic and International Tourism, full-time education and part-time education, but also to all those who want to get started in the secrets of accounting. The application booklet is designed to be completed during the seminar, but also for individual study outside the seminar hours.
The paper deals with basic concepts of accounting regarding the patrimonial elements, the economic processes and the result of the exercise, the accounting principles, the account, the accounting analysis, the reversal and the elaboration of both the primary accounting documents and the synthesis documents (financial statements).
The last part of the paper presents a set of recapitulative applications for verifying the skills acquired regarding the registration of the main economic-financial operations that take place in a commercial company during a financial year.
The paper deals with basic concepts of accounting regarding the patrimonial elements, the economic processes and the result of the exercise, the accounting principles, the account, the accounting analysis, the reversal and the elaboration of both the primary accounting documents and the synthesis documents (financial statements).
The last part of the paper presents a set of recapitulative applications for verifying the skills acquired regarding the registration of the main economic-financial operations that take place in a commercial company during a financial year.
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Bazele contabilitătii. Caiet de lucrări practice
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EMILIA GABROVEANU
NICOLETA RADNEANTU
NICOLETA RADNEANTU
Introduction / 7
Chapter 1. Object of accounting / 9
1.1. Patrimony - as an object of study of accounting / 9
1.1.1. Patrimonial asset / 14
1.1.2. Equity liabilities / 24
1.2. Economic processes - as an object of study of accounting / 34
1.3. The result - as an object of study of accounting / 41
Chapter 2. Accounting method / 48
Chapter 3. Basic models regarding the patrimony situation and the obtained result / 54
Chapter 4. Theory and models regarding the account / 74
Chapter 5. Accounting analysis of economic operations / 87
Chapter 6. Closing VAT accounts. Closing income accounts and expenditure accounts / 100
6.1. Closing of VAT accounts (VAT regularization) / 100
6.2. Closing of income accounts and expense accounts / 105
Chapter 7. Reversal - correction of accounting errors / 110
Chapter 8. Accounting documents / 117
Chapter 9. Recapitulative applications - Solved problems and problems proposed for solving / 126
9.1. Assets and Liabilities. Income and expenses. The result of the exercise / 126
9.2. Account and system of accounts. Accounting analysis of economic operations / 134
Annexes / 148
Bibliography / 185
Chapter 1. Object of accounting / 9
1.1. Patrimony - as an object of study of accounting / 9
1.1.1. Patrimonial asset / 14
1.1.2. Equity liabilities / 24
1.2. Economic processes - as an object of study of accounting / 34
1.3. The result - as an object of study of accounting / 41
Chapter 2. Accounting method / 48
Chapter 3. Basic models regarding the patrimony situation and the obtained result / 54
Chapter 4. Theory and models regarding the account / 74
Chapter 5. Accounting analysis of economic operations / 87
Chapter 6. Closing VAT accounts. Closing income accounts and expenditure accounts / 100
6.1. Closing of VAT accounts (VAT regularization) / 100
6.2. Closing of income accounts and expense accounts / 105
Chapter 7. Reversal - correction of accounting errors / 110
Chapter 8. Accounting documents / 117
Chapter 9. Recapitulative applications - Solved problems and problems proposed for solving / 126
9.1. Assets and Liabilities. Income and expenses. The result of the exercise / 126
9.2. Account and system of accounts. Accounting analysis of economic operations / 134
Annexes / 148
Bibliography / 185
This paper is addressed to students of the Faculty of Economics of Domestic and International Tourism, full-time education and part-time education, but also to all those who want to get started in the secrets of accounting. The application booklet is designed to be completed during the seminar, but also for individual study outside the seminar hours. The main objectives pursued in this application book are the following:
a) familiarizing the first year students with the basic notions of the object of study of accounting, respectively, those regarding the elements of the patrimony;
b) consolidating the reasoning of the accounting analysis and knowing the procedures of the accounting method, respectively, of the working tools proper to accounting.
The paper deals with basic concepts of accounting regarding the patrimonial elements, the economic processes and the result of the exercise, the accounting principles, the account, the accounting analysis, the reversal and the elaboration of both the primary accounting documents and the synthesis documents (financial statements).
The last part of the paper presents a set of recapitulative applications for verifying the skills acquired regarding the registration of the main economic-financial operations that take place in a commercial company during a financial year.
The Authors
a) familiarizing the first year students with the basic notions of the object of study of accounting, respectively, those regarding the elements of the patrimony;
b) consolidating the reasoning of the accounting analysis and knowing the procedures of the accounting method, respectively, of the working tools proper to accounting.
The paper deals with basic concepts of accounting regarding the patrimonial elements, the economic processes and the result of the exercise, the accounting principles, the account, the accounting analysis, the reversal and the elaboration of both the primary accounting documents and the synthesis documents (financial statements).
The last part of the paper presents a set of recapitulative applications for verifying the skills acquired regarding the registration of the main economic-financial operations that take place in a commercial company during a financial year.
The Authors
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