Munich Personal RePEc Archive

Book Keeping of International Commercial Transactions

Paliu-Popa, Lucia (2008): Book Keeping of International Commercial Transactions. Published in: Annals of the „Constantin Brâncuşi” University from Târgu Jiu, Economy Series No. 1 (15. April 2008): pp. 285-294.

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Abstract

The entrance of our country in Europen Union determined modifications in the romanian fiscal system, this one must to adapt to community demands/wants. Taking into account the fact that commercial transactions made in community space are not included in the international transactions category, in the present work i have proposed to approach the manner to illustrate into accounting/book-keeping the international commercial operations, respectively the import and the export of goods, marking the fiscal issues which influence the book-keeping.

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