Publication: Accounting treatment of revenues generated by operating activity
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
COSTIN, Irina, LAZARI, Liliana. Accounting treatment of revenues generated by operating activity = Tratamentul contabil al veniturilor din activitatea operațională. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 318-322. ISBN 978-9975-155-87-8 (PDF).
Revenues generated by operating activity are one of the most important elements for accounting bookkeeping and to made out the financial statements of the organization. At their accounting we find out some problems like: recognition, evaluation and use of accounting records that corespond to the specific of revenues which had to be registred. To solve the identified problems with accounting revenues generated by operating activity could be recommended to: - Identify the category to witch the revenue belong, according to sales revenues and another revenues generated by operating activity;- Developing a nomenclature of the revenues subaccounts neccesary for their accounting ;-Recognition of revenues generated by operating activity to accrual accounting principles. CZU: 657.44; JEL: M41; DOI 10.5281/zenodo.6720454
Revenues generated by operating activity are one of the most important elements for accounting bookkeeping and to made out the financial statements of the organization. At their accounting we find out some problems like: recognition, evaluation and use of accounting records that corespond to the specific of revenues which had to be registred. To solve the identified problems with accounting revenues generated by operating activity could be recommended to: - Identify the category to witch the revenue belong, according to sales revenues and another revenues generated by operating activity;- Developing a nomenclature of the revenues subaccounts neccesary for their accounting ;-Recognition of revenues generated by operating activity to accrual accounting principles. CZU: 657.44; JEL: M41; DOI 10.5281/zenodo.6720454
Keywords
revenues, accounting, operating activity, problems, sales revenues, recognition