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Particularities of the Expenses' Accounting within the Nonprofit Organizations

Author

Listed:
  • Todea Nicolae

    („1 Decembrie 1918” University of Alba Iulia)

  • Mihãlþan Delia Corina

    („Valahia” University of Târgoviºte)

Abstract

This research focuses to highlight the particular aspects of the expenses within a nonprofit organization, as well as the posible challenges regarding their accounting. The costs are differrently reflected in accounting not only by their nature but also by their generating activities. There could be some issues in what regards the distribution of the expenses over their own activities. Therefore this paper work also presents some solutions towards this purpose.

Suggested Citation

  • Todea Nicolae & Mihãlþan Delia Corina, 2014. "Particularities of the Expenses' Accounting within the Nonprofit Organizations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 748-753, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:748-753
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    More about this item

    Keywords

    nonprofit organizations; expenses classification; expenses accounting;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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