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- Title
ASPECTS REGARDING THE ACCOUNTING OF THE LEGAL ENTITIES WITHOUT PATRIMONIAL PURPOSE.
- Authors
IMBRESCU, CARMEN MIHAELA; HATEGAN, CAMELIA
- Abstract
Starting from the concept, the categories and the role of the non-profit sector in Romania, we treat the organisation of the single-entry bookkeeping and especially the double-entry one. We take into consideration the correlation between the accounting regulations for legal entities without patrimonial purpose with the European directions regarding the bookkeeping of the other legal entities. We reveal specific aspects regarding the equities, the obligations to the state budget, the expenses, the income and the annual financial situations.
- Subjects
NONPROFIT organizations accounting; BOOKKEEPING; ACCOUNTING laws; PATRIMONIALISM (Political science); ROMANIAN economy; LAW
- Publication
Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2014, Vol 16, Issue 3, p19
- ISSN
1453-1410
- Publication type
Article