Theoretical and Practical Approaches on How to Training of Expenditure and Revenue in Catering Activity
Theoretical and Practical Approaches on How to Training of Expenditure and Revenue in Catering Activity

Summary/Abstract: Accounting Compliance with European Directives and International Financial Reporting Standards (IFRS) refer in particular to the accounting of income and expenses, after the methodology and implementation mechanism is one of the most important and difficult filing sectors entity. In the sector of evidence nomination forms a series of financial indicators as the basis for determining tax liabilities, entities budgeting, management and economic decision making. The accuracy and timeliness of calculating disclosed are interested for all users of the final financial statements. Although there are studies with a significant contribution to the clarification of certain aspects of tourism activities in Romania, although there is general accounting regulations in revenues and expenditures, however, needs to practice, they do not cover all the issues.

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