IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v2y2014i16p32.html
   My bibliography  Save this article

Examining The Evolution Of The Romanian System Of Accounts

Author

Listed:
  • Sorin-Ciprian TeiuÅŸan

Abstract

The account is the instrument through which the dual representation is ensured and the most important procedure of the accounting method. To reflect each patrimonial asset and liability element, as well as the revenues, expenses, and outcomes, an account is opened in accounting. All the accounts used by accounting form the system of accounts. All companies have their own system of accounts for keeping the books. That system of accounts is based on the general chart of accounts contained by the accounting regulations in force. The objective of this study is to research the system of accounts of the Romanian companies, for evidencing the new accounts, the removed accounts, and other aspects resulted from examining the charts of accounts, in dynamics and comparatively. By analysing the evolution of the national system of accounts in the last twenty years, we intend to offer information to those interested in the accounting history domain.

Suggested Citation

  • Sorin-Ciprian TeiuÅŸan, 2014. "Examining The Evolution Of The Romanian System Of Accounts," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-32.
    • Handle: RePEc:alu:journl:v:2:y:2014:i:16:p:32
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1620142/32.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    accounting system; chart of accounts; companies; accounting regulations; accounting history;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • B00 - Schools of Economic Thought and Methodology - - General - - - History of Economic Thought, Methodology, and Heterodox Approaches

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2014:i:16:p:32. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.