文章基本信息

标题：STUDY ON THE ACCOUNTANCY OF OPERATIONS OF RECEIPTS AND PAYMENTS WITHIN THE ECONOMIC ENTITY
本地全文：下载
作者：CIUHUREANU Alina ; BALTEȘ Nicolae
期刊名称：Studies in Business and Economics
电子版ISSN：2344-5416
出版年度：2011
卷号：6
期号：3
出版社：Lucian Blaga University
摘要：Given the importance of money, their rational organisation is an essential goal ofaccountancy in this area. This objective consists of providing the permanent financial balanceand a rational efficiency of the entire activity, which can be achieved through a complex ofactivities and instruments, such as: activity programmes and budgets of income and expenses,expressed in money for all their sectors, but more especially through a permanent andsystematic tracking of economic-financial activities. The paper presents some theoreticalaspects regarding the concept of treasury and afterwards it focuses on the syntheticpresentation of the main accounts used in their accountancy. A more detailed presentation islimited to an accounting monograph of operations of receipts and payments within an economicentity.
关键词：treasury; accountancy; accounting note; receipt; payment