REPERE PRIVIND NORMALIZAREA CONTABILITĂŢII ÎN SECTORUL PUBLIC DIN ROMÂNIA
Landmarks on normalization accounts in public sector in Romania
Author(s): Viorel Avram, Daniela Artemisa Calu, Mădălina Dumitru, Cătălina GorganSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: accounting normalisation; public institutions; history of accounting; accounting system; accounting regulations.
Summary/Abstract: From the point of view of the accounting normalization, two major changes in the public sector accounting are interesting: the swift from the organization of accounting on a single-entry system to the double-entry system (year 1929) and the swift from cash accounting to accruals accounting (year 2005). The objective of this paper is to present the main features of these three stages, to reflect the major changes in each type of accounting organization system and to identify those features that remain unchanged in the governmental accounting system.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 19/2009
- Issue No: 1
- Page Range: 270-276
- Page Count: 7
- Language: Romanian