Financial accounting of the enterprise. Practical workbook. Solved applications, case studies and monographic practical work

We consider that this paper represents a guide for students - future economists, in the accounting disciplines taught at economics faculties, because in it they find the answers to the problems they ask, regarding the learning of company accounting: it has been learned The theory was taken into account by its practical adaptation by solving problems at the seminar, but how is accounting used at the level of an enterprise? What is its role? How important is the economist in the activity of an enterprise? How can accounting influence both the activity and the results of an enterprise ?, as well as many other questions find their answer in the paper.

Basically, this application paper consists of two parts:
- the first part is addressed, mainly, to the seminar activity in order to optimize the working time with the students on account of the taught courses;
The solved and proposed applications address the training of students in the accounting activity of the transactions intervened at the level of an enterprise, both from the point of view of the accounting records, and from the point of view of completing the adequate documentation.
- Part II is also made to help students understand how to work on setting up a monograph on the example of an economic entity, especially the completion of supporting documentation that is the basis of each accounting record.

The authors are aware that this work is not perfect, so they are grateful to those who will bring observations, proposals, which will be taken into account in future editions.

authors

OCTOBER 2015

Foreword / 7

PART I
CHAPTER -I- Accounting of capital transactions / 9
1.1. Theoretical approaches. Summary / 9
1.2. Solved applications / 10
1.3. Proposed applications for solution / 16

CHAPTER -II- Accounting of transactions regarding fixed assets / 20
2.1. Theoretical approaches. Summary / 20
2.2. Solved applications / 21
2.3. Proposed applications for solution / 29

CHAPTER -III- Accounting of transactions regarding stocks / 32
3.1. Theoretical approaches. Summary / 32
3.2. Solved applications / 35
3.3. Proposed applications for solution / 41

CHAPTER -IV- Third Party Transaction Accounting / 44
4.1. Theoretical approaches. Abstract / 44
4.2. Applications / 45
4.3. Proposed applications to / 52

CHAPTER -V- Accounting of transactions regarding cash flows / 57
5.1. Theoretical approaches. Abstract / 57
5.2. Solved applications / 58
5.3. Proposed applications for solution / 61

CHAPTER -VI- Transaction accounting regarding expenses, revenues and result / 64
6.1. Theoretical approaches. Summary / 64
6.2. Solved applications / 65
6.3. Proposed applications for solution / 67

PART II: Monographic practical work / 68

BIBLIOGRAPHY / 189

GENERAL ACCOUNT PLAN / 190