"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. His methodological-didactic approach aims to offer those interested the most efficient ways to understand and deepen all accounting problems, to form a logical, independent accounting thinking and the 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 was chosen and presented the organization and normalization of financial accounting, capital accounting, fixed assets, current assets, settlements with third parties, treasury, revenues and expenses, off-balance sheet items of economic entities, about the year end financial and accounting reporting, as well as about the accounting of other economic operations.
In the content of the paper are integrated the significant elements, in the field of accounting, of the European directives and International Financial Reporting Standards (IFRS), as well as of Order No. 1802 / December2014 of the Minister of Public Finance for approving the accounting regulations on individual annual financial statements and financial statements consolidated annual accounts.
Related to the university need 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, accounting experts, 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 terms of Romanian standardization and application, based on the normative acts in the field developed in our country.
When writing the paper we used a rich foreign legislation and 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 points of view that have seen the light of day and that have been of real use 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, October 2017