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Understanding Accounting Practices on Card Based Banking Operations

Author

Listed:
  • Adela Socol

    (“1 Decembrie 1918” University of Alba Iulia, Romania)

Abstract

The purpose of this study is to survey the accounting of the on-line banking cards operations, based on Romanian experience. Our paper belongs to the technical studies that analyse the concrete way to reflect the cards operations at the level of the banking societies from Romania. The paper contains a study cases part, which presents the concrete methods of accounting reflection based on banking cards operations. We try to underline the importance of a flexible banking accounting system, which should provide the users with the information needed.

Suggested Citation

  • Adela Socol, 2009. "Understanding Accounting Practices on Card Based Banking Operations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(2), pages 275-286.
    • Handle: RePEc:pet:annals:v:9:i:2:y:2009:p:275-286
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    References listed on IDEAS

    as
    1. Ioannis Anagnostopoulos & Roger Buckland, 2007. "Bank accounting and bank value: harmonising (d)effects of a common accounting culture?," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 15(4), pages 360-380, November.
    2. Sumit Agarwal & Souphala Chomsisengphet & Lawrence Mielnicki, 2008. "Do Forbearance Plans Help Mitigate Credit Card Losses?," Journal of Family and Economic Issues, Springer, vol. 29(2), pages 191-201, June.
    Full references (including those not matched with items on IDEAS)

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