Compared to everything that has been written in the field, this book is a corpus of emancipation of all grids that were built by teachers from ASE to take the bachelor's exam, access to the quality of expert accountant and financial auditors, where a The coordinator of the paper, Prof. Univ. Dr. Graziella Corina Dumitru.
The new element, able to increase the formative value and the access to the accounting safe, is that of presenting the solutions. It is an invitation that encourages you to learn accounting without the actual presence of the teacher.
And another quality of the problems is that, although they come from the past, they are updated by construction and solution in relation to everything that is modern, European and international in the field of accounting, the supreme updating criterion being that of the provisions and treatments of the International Standards. of Accounting.
The book without obstinately resorting to the explicit, although necessary, invites you to read carefully the specific solutions of the problems in order to learn accounting without special efforts but in an intelligible way. Compare the book with everything that has been written in the field and you will have the satisfaction of the minimum effort to benefit from the maximum result in the most difficult profession, that of learning accounting.
In the end, I only have the opportunity to tell you "go down in the content of the paper, and if you do not feel an intellectual stab, you only have the chance to return to what is classic, descriptive and explanatory in the field of accounting."
October 2009
Prof. univ. Dr. Mihai RISTEA
ASE BUCHAREST
CORINA GRAZIELLA DUMITRU - Coordonator
GHEORGHE LEPADATU
SILVIA SAMARA
Compared to everything that has been written in the field, this book is a corpus of emancipation of all grids that were built by teachers from ASE to take the bachelor's exam, access to the quality of expert accountant and financial auditors, where a The coordinator of the paper, Prof. Univ. Dr. Graziella Corina Dumitru.
The new element, able to increase the formative value and the access to the accounting safe, is that of presenting the solutions. It is an invitation that encourages you to learn accounting without the actual presence of the teacher.
And another quality of the problems is that, although they come from the past, they are updated by construction and solution in relation to everything that is modern, European and international in the field of accounting, the supreme updating criterion being that of the provisions and treatments of the International Standards. of Accounting.
The book without obstinately resorting to the explicit, although necessary, invites you to read carefully the specific solutions of the problems in order to learn accounting without special efforts but in an intelligible way. Compare the book with everything that has been written in the field and you will have the satisfaction of the minimum effort to benefit from the maximum result in the most difficult profession, that of learning accounting.
In the end, I only have the opportunity to tell you "go down in the content of the paper, and if you do not feel an intellectual stab, you only have the chance to return to what is classic, descriptive and explanatory in the field of accounting."
October 2009
Prof. univ. Dr. Mihai RISTEA
ASE BUCHAREST
CHAPTER I. Capital accounting / 7
CHAPTER II. Accounting for fixed assets / 36
CHAPTER III. Inventory and production accounting in progress / 83
CHAPTER IV. Third party accounting / 114
CHAPTER V. Accounting for provisions and adjustments for depreciation / 126
CHAPTER VI. Cash flow accounting / 146
CHAPTER VII. Accounting for expenses, income, results, current and deferred taxes. Indicators calculated on the basis of the table of intermediate management balances / 164
CHAPTER VIII. Financial statements - profit and loss account indicators of the balance sheet / 2020
CHAPTER IX. Management accounting and cost calculation / 215
CHAPTER X. Accounting for the liquidation of companies / 242
CHAPTER XI. Accounting for the merger of companies / 268
CHAPTER XII. Leasing accounting / 286
CHAPTER XIII. Business combination accounting / 295
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