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Basic Accounting in European Projects

Author

Listed:
  • Alina Georgiana Motoi

    (University of Craiova, Romania)

  • Aurelia Dumitru

    (University of Craiova, Romania)

  • Liviu Curelaru

    (University of Craiova, Romania)

Abstract

In this article is analysed the problem of the accounting assessment within the projects financed from grants/non-refundable fonds. The article aims to gather all the directives and regulations which are used for the accounting records in relation with the strucutral funds. In addition, it is aimed the identification and stressing of the main aspects of the european funds accounting. The researching methodology consists of both the qualitative method, and the quantitative one, highlighting the characteristics theoretically, but also practically, from a descriptive conceptual perspective.

Suggested Citation

  • Alina Georgiana Motoi & Aurelia Dumitru & Liviu Curelaru, 2016. "Basic Accounting in European Projects," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 2(1), pages 119-130, October.
    • Handle: RePEc:edt:aucjcm:v:2:y:2016:i:1:p:119-130
    as

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    File URL: https://www.aucjc.ro/wp-content/uploads/2016/10/aucjcm-vol-2-2016-119-130.pdf
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    References listed on IDEAS

    as
    1. Marioara Avram & Veronel Avram, 2014. "Considerations Regarding The Accounting Principles Applied In Insolvency Proceedings," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 172-177.
    2. Wei-Bin Zhang, 2016. "Endogenous Population Dynamics and Economic Growth with Free Trade between Countries," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(1), pages 3-30, May.
    3. Silvia PUIU & Bogdan Andrei BUDICA & Dalina OCHETAN & Adrian Florin BUDICA, 2012. "The Export Of Furniture From Romania At Present," Management and Marketing Journal, University of Craiova, Faculty of Economics and Business Administration, vol. 0(2), pages 393-400, November.
    4. Alexandru AVRAM & Costin Daniel AVRAM & Veronel AVRAM, 2014. "Research and development expenditures between discretionary costs and source for economic growth," Romanian Journal of Economics, Institute of National Economy, vol. 39(2(48)), pages 49-66, December.
    5. Togoe Greti Daniela & Avram Marioara & Avram Costin Daniel, 2014. "Accounting Treatments Used For Accounting Services Providers," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 295-302, August.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Stefan Vladutescu & Dan Valeriu Voinea, 2016. "How The Message Becomes Part Of The Communication Process," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(2), pages 131-136, December.

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    More about this item

    Keywords

    structural funds; beneficiary; distinct analytical accounts; Management Authority; prefinancing; reimbursement;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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