Basis of Accounting

Basic Accounting Course, Fourth Edition, born of the need to revise and improve the previous editions, is the product of a collaboration whose objective was to initiate students into enterprise accounts.

He goes to all those who study accounting as part of general economic training, and those who intend to further deepen the discipline.

This paper presents the accounting reporting system, which collects economic information, to register after the procedures, analyze and interpret the information collected and reported a wide range of users. Although accounting rule requires a specific technique, we consider that the purpose of this discipline is to help users understand the internal and external effects of transactions and other events have on the financial position and the performance of an enterprise. Therefore, with the particular accounting judgments and accounting treatment of common transactions, we introduced the presentation and analysis aspects of information. The exercises at the end of each chapter is intended to encourage readers to form their working skills and discover the usefulness of the material studied.

The book is designed to help professional building and modeling reasoning under free event development company's accounting policies. The process of accounting reform that our country was encouraged us to introduce International Financial Reporting Standards and a flexible approach regarding the use of chart of accounts. Internationalization trends allowed us to experience in the academic years 2004/2010 a new vision of the course, the language of accounting and teachers to develop teaching skills and attitudes to change.

Unlike previous editions, we have attached a model of financial statements, prepared according to the latest accounting regulations and in a manner understandable to the user. We take responsibility for any inaccuracies and we are open to any suggestions to improve this material.

The authors, professors at the Department of Accounting, Auditing and management control of the ASE Bucharest, by the Department appreciates your trust and thank colleagues, and those enthusiastic volunteers who have dealt with previous editions and layout of this paper. We want also to express gratitude to colleagues and friends who read and commented on various versions of this paper.

From the perspective of those presented, the book Fundamentals of Accounting, Fourth Edition, can be read and valued in several ways: it is a plea based on substantial arguments for teaching student-centered learning, is a resource for education techniques and methods for effective cognitive and values ​​education, a work that stirs in the deep emotions that coparticiparii through the act scientifically.

The authors