Pénzügy- és számvitel a Romániai Református Egyházban (II). Pénztárvezetés, bankszámlaügyletek, költségvetés
Finance and Accounting in the Hungarian Reformed Church of Romania (II). Cash Management, Banking, Budget
Author(s): János SimonSubject(s): Christian Theology and Religion, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Erdélyi Református Egyházkerület
Keywords: Finance; Accounting; Bookkeeping; Cash management; Banking; Budget; Hungarian Reformed Church of Romania;
Summary/Abstract: The current article is the second part of a wider project, which aims to offer a systematic overview of the finance and accounting regulations in Romania pertinent to the churches, as well as of the church’s internal regulations regarding financial and accounting obligations and customs, and some accounting principles. In this part we focus on cash management, banking and budget. This paper is written primarily for Reformed ministers, students preparing for ministry, as well as church auditors working in church bookkeeping, accounting and finances.
Journal: Református Szemle
- Issue Year: 113/2020
- Issue No: 4
- Page Range: 401-415
- Page Count: 15
- Language: Hungarian