ACCOUNTING OF RECEIVABLES REGARDING BUDGET SETTLEMENTS
ACCOUNTING OF RECEIVABLES REGARDING BUDGET SETTLEMENTS

Summary/Abstract: At present, the Republic of Moldova is disturbed by the impact of the transition to a new economy, namely the market liberalized, as well as the result of the implementation of the New Accounting System – a consequence of the previous case and a condition for the achievement of the regulations of the International Accounting Standards. The settlements with the budget have particularities due to the specific normative regulation of the way of determining and paying the debts and debts to the state budget. Business-to-budget ratios are multi-faceted and varied, so budgeting is reflected in separate accounts on debt and receivables. The sufficiency of money means largely depends on the level of claims at the enterprise, ie if they have a major share, then the circulating capital of the enterprise is used unjustifiably by other economic agents, which is negative. That is why the way of managing and counting receivables is of strategic importance in starting an entrepreneur's economic activity. Therefore, the topicality of the topic is obvious at the global level, but especially the level of our country, which has led the author to examine this issue in detail.

• Details
• Contents