THE ORGANIZATIONAL BACKGROUND OF PUBLIC BOOKKEEPING
THE ORGANIZATIONAL BACKGROUND OF PUBLIC BOOKKEEPING

Summary/Abstract: Bookkeeping, as an activity specialized in measuring, evaluating, knowing, managing and controlling the assets, debts and own capital, but also of the results obtained by the legal individuals’ activities, must assure the chronological and systematical recording, editing, publishing and keeping the information concerning the financial position, financial performance and treasury flows, not only for the internal requirements, but also for the relations with creditors, clients, public institutions and other users.

• Details
• Contents