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Basis of Accounting. Practical Workbook (Exercises of accounting logic and practical monographic work)
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ISBN: 978-606-28-0652-1
DOI: 10.5682/9786062806521
Publisher year: 2017
Edition: V
Pages:
Publisher: Editura Universitara
Author: Victor Munteanu - Coordonator
Product Code:
9786062806521
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Elaborated in accordance with the Discipline Sheet “Basics of accounting” and having as main source of inspiration the manual “Basics of accounting” 5th edition 2017, revised and added, this notebook is presented in the form of a triptych in whose content there are: a minimum of theoretical elements, solved applications and applications proposed for solving in the seminars. It also offers the possibility of conducting a self-assessment through a set of grid tests designed at the level of each chapter.
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BAZELE CONTABILITĂŢII. CAIET DE LUCRARI PRACTICE (EXERCITII DE LOGICA CONTABILA SI LUCRARE PRACTICA MONOGRAFICA)
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VICTOR MUNTEANU - Coordinator
ALICE TINTA
MIRELA NICULAE
ALICE TINTA
MIRELA NICULAE
Preface / 7
PART I - ACCOUNTING LOGIC EXERCISES
Chapter 1 - Accounting - historical evolution, definition / 9
Chapter 2 - Accounting - component of the financial - accounting information system / 11
Chapter 3 - Object and method of accounting / 22
Chapter 4 - Basic models regarding the patrimony situation (assets, debts and own capitals) and of the obtained results / 39
Chapter 5 - Account theory and model. Accounting mechanism: Analysis, registration and control of transactions in accounts / 60
Chapter 6 - Accounting documents / 76
Chapter 7 - Evaluation and recognition of the elements from the financial statements / 106
PART II - PRACTICAL MONOGRAPHIC WORK
Monographic practical work / 113
General Chart of Accounts / 181
Bibliography / 197
PART I - ACCOUNTING LOGIC EXERCISES
Chapter 1 - Accounting - historical evolution, definition / 9
Chapter 2 - Accounting - component of the financial - accounting information system / 11
Chapter 3 - Object and method of accounting / 22
Chapter 4 - Basic models regarding the patrimony situation (assets, debts and own capitals) and of the obtained results / 39
Chapter 5 - Account theory and model. Accounting mechanism: Analysis, registration and control of transactions in accounts / 60
Chapter 6 - Accounting documents / 76
Chapter 7 - Evaluation and recognition of the elements from the financial statements / 106
PART II - PRACTICAL MONOGRAPHIC WORK
Monographic practical work / 113
General Chart of Accounts / 181
Bibliography / 197
Our attempt to publish a practical workbook is inevitably accompanied by the question: why? Its existence is justified by a double motivation:
- first, the desire to make available to first year students, a coherent set of applications, solved and unresolved, which would allow them a better consolidation of the knowledge acquired in the discipline "Basics of accounting". We also believe that students need to be more involved in their training by detaching themselves from the course notes that they need to see only as a starting point and that's it.
- the second, the attempt to concretize our didactic activity carried out at seminars through a written material.
Elaborated in accordance with the Discipline Sheet “Basics of Accounting” and having as main source of inspiration the manual “Basics of Accounting” 5th edition 2017, revised and added, this notebook is presented in the form of a triptych in whose content are found: a minimum of elements theoretical, solved applications and applications proposed for solving in seminars. It also offers the possibility of conducting a self-assessment through a set of grid tests designed at the level of each chapter.
What makes our message special?
At the level of the first year of study, we propose not to overcode the approach and not to abuse the technical status of accounting. We would like the student to see a different image of accounting than that of a technique for managing resources, rights and related obligations. Accounting actually means a bridge between the past and the future, an ally in any business decision-making process, but also a real lawyer in possible disputes with business partners or any other person interested in information about an entity.
We want to emphasize, beyond the traditional concept of patrimoniality, the approach on flows, on the delimitations in time and space that the keeping of an accounting generates. A practical workbook cannot neglect a simple reality: the life of an entity which means operations and other events that must be recorded through the system of accounts. The assimilation of knowledge related to the account must start from the concepts of "uses" and "resources", and the registration of operations in accounting must be subordinated to the need to reflect the three major
cycles of the activity of an entity: the one of exploitation, the one of investments and the one of financing.
We consider that at the level of the first year of study of accounting, the student should not be dependent on the inclusion of this discipline in the rigid scheme of an chart of accounts (necessary tool, but which can be valued in the second year of study).
The other chapters refer to: users of accounting information, noting the dualistic nature of accounting utility; detailing the entity's representation through the images suggested by the financial statements; recourse to documents to justify accounting records; involvement of calculations in accounting, especially when establishing the basis for measuring the elements of wealth and determining the results.
In order to know concretely the way of drawing up the accounting works, it is required to elaborate a monograph.
With the explicit desire to give a new expression to the message that the accounting professor must send to students, the authors are aware of the perfectibility of this practical workbook. It is also the reason why we look forward to any suggestions from our colleagues. for a possible reissue, expressing our thanks in advance.
October 2017
Authors
- first, the desire to make available to first year students, a coherent set of applications, solved and unresolved, which would allow them a better consolidation of the knowledge acquired in the discipline "Basics of accounting". We also believe that students need to be more involved in their training by detaching themselves from the course notes that they need to see only as a starting point and that's it.
- the second, the attempt to concretize our didactic activity carried out at seminars through a written material.
Elaborated in accordance with the Discipline Sheet “Basics of Accounting” and having as main source of inspiration the manual “Basics of Accounting” 5th edition 2017, revised and added, this notebook is presented in the form of a triptych in whose content are found: a minimum of elements theoretical, solved applications and applications proposed for solving in seminars. It also offers the possibility of conducting a self-assessment through a set of grid tests designed at the level of each chapter.
What makes our message special?
At the level of the first year of study, we propose not to overcode the approach and not to abuse the technical status of accounting. We would like the student to see a different image of accounting than that of a technique for managing resources, rights and related obligations. Accounting actually means a bridge between the past and the future, an ally in any business decision-making process, but also a real lawyer in possible disputes with business partners or any other person interested in information about an entity.
We want to emphasize, beyond the traditional concept of patrimoniality, the approach on flows, on the delimitations in time and space that the keeping of an accounting generates. A practical workbook cannot neglect a simple reality: the life of an entity which means operations and other events that must be recorded through the system of accounts. The assimilation of knowledge related to the account must start from the concepts of "uses" and "resources", and the registration of operations in accounting must be subordinated to the need to reflect the three major
cycles of the activity of an entity: the one of exploitation, the one of investments and the one of financing.
We consider that at the level of the first year of study of accounting, the student should not be dependent on the inclusion of this discipline in the rigid scheme of an chart of accounts (necessary tool, but which can be valued in the second year of study).
The other chapters refer to: users of accounting information, noting the dualistic nature of accounting utility; detailing the entity's representation through the images suggested by the financial statements; recourse to documents to justify accounting records; involvement of calculations in accounting, especially when establishing the basis for measuring the elements of wealth and determining the results.
In order to know concretely the way of drawing up the accounting works, it is required to elaborate a monograph.
With the explicit desire to give a new expression to the message that the accounting professor must send to students, the authors are aware of the perfectibility of this practical workbook. It is also the reason why we look forward to any suggestions from our colleagues. for a possible reissue, expressing our thanks in advance.
October 2017
Authors
www.editurauniversitara.ro
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