PARTICULARITĂŢI ALE ORGANIZĂRII ŞI CONDUCERII CONTABILITĂŢII ÎN PARTIDĂ SIMPLĂ PENTRU CONTRIBUABILII CARE OBŢIN VENITURI DIN ACTIVITĂŢI INDEPENDENTE
PARTICULARITIES OF ORGANIZATION AND MANAGEMENT ACCOUNTANCY ON SIMPLE PARTY FOR TAXPAYERS WHO OBTAIN INCOMES FROM INDEPENDENT AVTIVITIES
Author(s): Nelu-Alexandru Pop, Luminiţa Viorica Andronic, Pavel GondecSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: incomes from independent activity; commercial income; income from liberal professions; income from intellectual property; individual and family enterprise; authorized physical person; imposable net income.
Summary/Abstract: To help the interested physical persons who obtain incomes from independent activities and have no solid accounting knowledge the legislator created opportunities for such contributors making them possible to achieve their own single-entry bookkeeping. The particularities of organizing and leading this type of accounting are described in common words in the paper.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 19/2009
- Issue No: 4
- Page Range: 477-487
- Page Count: 11
- Language: Romanian
