"Financial accounting of the enterprise" deals essentially with the study of the principles of financial accounting, its working methods and techniques, both theoretically and practically, applied. Its methodological-didactic approach aims to offer those interested the most efficient ways to understand and deepen all accounting problems, to form a logical accounting thinking, independence and skills necessary for "production" and use of accounting information in the management of of the enterprise.
Accounting issues - addressed in the paper, is opposable to economic entities, each chapter highlighting the objectives and factors of material and formal organization of accounting in a given field.
From the accounting issues of the company, the one regarding the organization and normalization of financial accounting, capital accounting, fixed assets, current assets, settlements with third parties, treasury, income and expenses, off-balance sheet elements of economic entities, about the closing works of the year was chosen and presented. financial and accounting reporting, as well as about the accounting of other economic operations.
The content of the paper integrates the significant elements, in the field of accounting, of the European directives and the International Financial Reporting Standards (IFRS), as well as of the Order No. 1802 / December 2014 of the Minister of Public Finance, for approving the accounting regulations regarding the individual annual financial statements. consolidated annual financial statements.
Relating to the need of the university and the accounting profession, the book offers the theoretical, methodological foundations and practical references regarding the financial accounting in Romania, in the conditions of the integration of the recent accounting regulations and of the International Financial Reporting Standards.
The paper is addressed, first of all, to those who, in high schools, faculties or other forms of professional training, study accounting.
It is intended, secondly, for accounting practitioners, accountants, economists, accountants, financial auditors, financial analysts and other specialists who want to deepen the informational value of accounting.
All of them are offered the issue of organization, management and accounting technique in the concept of Romanian standardization and application, based on the normative acts in the field elaborated in our country.
When writing the paper we used a rich legislation and foreign literature, but especially local. We thank the Romanian normalizers for their efforts to create and then perfect a competitive accounting system.
We also appreciate the interest and professional competence of specialists in education, research and practice in the field of accounting for books, studies and our own views that have seen the light of day and that have been of real use to us in writing the paper. We enjoyed the qualified support of the publishing house, the printing house, the editor and the word processors, who took care of the operative preparation and the appearance in the best conditions of the work, for which we thank them.
We thank, a priori, our readers, pupils and students, teachers, specialists who will have the patience and interest to read and use this book.
We are aware that this paper can be improved, that it can be the subject of critical reflections, suggestions and proposals. Therefore, we will be grateful to all for the submitted recommendations that we are waiting for with due attention and that we will receive with pleasure and distinguished consideration and we will consider them in a possible new edition.
Bucharest, March 2022