Publication: Probleme actuale ale contabilităţii organizaţiilor necomerciale
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Description
The article emphasizes the following accounting issues on non-commercial organizations: accounting policy formation; the development of the working chart of accounts; the application of the accounting and financial statements presentation system; the selection of the method of recognition and evaluation of the accounting elements; the setting of the format and development of the financial statement.
There are also specified the particularities and the directions of improvement of the economic operations accounting of the non-commercial organizations according to the national and international accounting regulations.
Keywords
organizaţie necomercială, politica de contabilitate, elemente contabile, fapte economice, sistem contabil, plan de conturi, fonduri, situaţii financiare