Publication: Etapele de formare a informației privind rezultatele financiare în cadrul entităților de telecomunicații
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ASEM
Abstract
Description
BĂDICU, Galina, MIHAILA, Svetlana. Etapele de formare a informației privind rezultatele financiare în cadrul entităților de telecomunicații. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 210-214. ISBN 978-9975-75-710-2.
Study on the accounting of financial results suggests the existence of log and actions for collecting information, actions that allow tracking, registration, verification and control of expenditure and revenue. The sequence of storage information and financial results within the telecommunications entities consists of studying the instructions, regulations, normative acts; preparation and processing of primary documents; organization of analytical and synthetic records; the closing of the year of discharge. Providing in any period of accounting information relating to the financial results it generates useful information of financial management and accounting.
Study on the accounting of financial results suggests the existence of log and actions for collecting information, actions that allow tracking, registration, verification and control of expenditure and revenue. The sequence of storage information and financial results within the telecommunications entities consists of studying the instructions, regulations, normative acts; preparation and processing of primary documents; organization of analytical and synthetic records; the closing of the year of discharge. Providing in any period of accounting information relating to the financial results it generates useful information of financial management and accounting.
Keywords
rezultat financiar, entitate, telecomunicații