CARACTERISITICI ŞI PARTICULARITĂŢII ALE CONTABILITĂŢII ÎN AGRICULTURĂ
CHARACTERISTICS AND PECULIARITIES OF ACCOUNTING IN AGRICULTURE
Author(s): Nelu-Alexandru Pop, Dorel Mateș, Pavel GondecSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: agricultural entities; agricultural exploitations; farmers; authorised individuals; family enterprise; cash accounting; accrual accounting.
Summary/Abstract: A good knowledge of the features and particularities of accounting în agriculture constitutes a useful piece of information for the entrepreneurs that are active în agricultural exploitations. în this respect, we briefly presented the accounting systems used by the agricultural entities, identified according to the concept of presentation of the accounting object as well as according to the manner of the account organisation. We presented some pieces of information regarding bookkeeping and ended by drawing some conclusions.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 20/2010
- Issue No: 3
- Page Range: 281-289
- Page Count: 9
- Language: Romanian