Seminar / Contabilitate / Facultate
CURS 1 Elemente de teoria aproximarii 1.1. Introducere Se poate intampla ca diverse fenomene din jurul nostru care se cerceteaza cu ajutorul metodelor matematice sa fie caracterizate prin functii de una sau mai multe variabile reale, insa pentru care nu exista posibilitatea...
Seminar / Contabilitate / Facultate
ELEMENTELE BILANTULUI Elementele bilantului sunt activele, capitalul propriu si datoriile, primul regasindu-se în activul bilantului, iar ultimele doua în pasivul bilantului. Reglementarile introduse prin Programul de Dezvoltare a Contabilitatii din România le definesc astfel: Un...
Seminar / Contabilitate / Facultate
1. Nature and role of Accounting People need economic information to help them taking decisions and judgements about businesses. Managers are interested in Accounting information. Accounting information should help them with their decisions. Accounting is concerned with the...
Seminar / Contabilitate / Facultate
Accounting The theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc. Accounting period A regular period of time, as a...
Seminar / Contabilitate / Facultate
STANDARDUL INTERNATIONAL DE CONTABILITATE 21 EFECTELE VARIATIEI CURSURILOR DE SCHIMB Inflatia În România, moneda nationala se devalorizeaza într-un ritm forte rapid. Când se contabilizeaza miscarile monedelor straine, este posibil sa se raporteze mari diferente datorate variatiei...
Seminar / Contabilitate / Facultate
Scopul esential al IAS 8 este asigurarea consecventei în elaborarea si prezentarea contului de profit si pierdere si a situatiei fluxurilor de numerar, astfel încât utilizatorii sa poata identifica tendintele pe termen lung în activitatea întreprinderii. Modificari ale politicilor...
Seminar / Contabilitate / Facultate
10. CAPITAL SI REZERVE 101. Capital1 1011. Capital subscris nevarsat (P) 1012. Capital subscris varsat (P) 1015. Patrimoniul regiei (P) 1016. Patrimoniul public (P) 104. Prime de capital 1041. Prime de emisiune (P) 1042. Prime de fuziune/divizare (P) 1043. Prime de aport (P)...
Seminar / Contabilitate / Facultate
Conceptii cu privire la obiectul contabilitatii Concepte privind interpretarea obiectului contabilitatii 1. din puct de vedere administrativ (reflecta fapte administrative) - efort minim - efect maxim 2. cel juridic (reflecta relatii juridice) - drepturi - obligatii 3. economica...
Seminar / Contabilitate / Facultate
Accounting Conceptual Framework Generally Accepted Accounting Principles The entity concept (business – entity concept). Under the business entity concept, for accounting purposes, every business is conceived to be and is treated as a separate entity, separate and distinct from its...
Seminar / Contabilitate / Facultate
THE ACCOUNT The account is the basic unit used in accounting to summarise business transactions. Accounts are classified as follows: Øassets Øliabilities Øowner’s equity Assets are economic resources owned or controlled by an entity as a result of past transactions, which are...
Seminar / Contabilitate / Facultate
1. THE ENTRY BY PURCHASE: A company buys equipment in the following condition - Negotiated price 20000 units - Transportation expenses 800 units - Assemblage expenses 1200 units - VAT 19% - Useful life-4 years, straight line method depreciation for Accumulated depreciation...
Seminar / Contabilitate / Facultate
Operating assets constitute the major productive assets of many companies. Current assets are important to a company’s short-term liquidity; operating assets are absolutely essential to its long-term future. These assets must be used to produce the goods or services the company sells to...