ISBN: 978-606-28-0653-8
DOI: 10.5682/9786062806538
Publisher year: 2017
Edition: V
Pages: 204
Publisher: Editura Universitara
Author: Victor Munteanu - Coordonator
Financial Accounting of the Enterprise. Practical Workbook. Solved Application, Case Studies and Practical Monographic Paper
DownloadForeword / 7
PART I
CHAPTER I - Accounting for 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 for stock transactions / 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. Solved applications / 45
4.3. Proposed applications for solution / 52
CHAPTER - V - Accounting for treasury transactions / 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
3.1. Theoretical approaches. Summary / 64
3.2. Solved applications / 65
3.3. Proposed applications for solution / 67
PART II: Monographic practical work / 68
BIBLIOGRAPHY / 189
GENERAL ACCOUNT PLAN / 190
We consider that this paper is a practical guide for students - future economists, in the discipline of financial accounting taught in economics, because in it they find the answers to the problems they pose, regarding learning and mastering company accounting: the theory has been learned , took note of 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 a company? 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 addresses, mainly, the practical activity in order to optimize the working time with the students on account of the taught courses;
The solved and proposed applications are addressed to 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 done to help students understand how to work on solving 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, that is why they are grateful to those who will bring observations, proposals, which will be taken into account in future editions.
The Authors
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