The Book-Keeping of Inside-Community Transactions

Paliu-Popa, Lucia (2008): The Book-Keeping of Inside-Community Transactions. Published in: Analele Universităţii din Oradea, Ştiinţe Economice , Vol. 17, No. 3 (18. April 2008): pp. 1415-1419.

Abstract

Starting from the reason that since the first Janury 2007 in the frame of foreign/abroad trade are not included the commercial operations or economical participation operations or technical-science operations in relations with stataes members of European Union, in the work presented below I intended to approach the way to evidence the inside-community transactions book-keeping, taking into account the aquisitions and inside-community goods deliveries, illustrating the way the fiscality influences the book-keeping.

• Item Type: MPRA Paper
• Language: English
• Keywords: transactions, acquisition, delivery, inside-community
• Subjects: M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M41 - Accounting; Q - Agricultural and Natural Resource Economics; Environmental and Ecological Economics > Q5 - Environmental Economics > Q56 - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

References

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Paraschivescu, M.D., Radu, F. – Concepts and book-keeping models in abroad commerce activity, Tehnopress Publishing House, Iaşi, 2005

Popa, A.F., Popa, N. – Duties and taxes settled by The Taxes Code,practical – case studies , Contaplus Publishing House, Ploieşti, 2008

Popa, I. - Tranzacţions of abroad trade, Negociation - Contract - Proceed, Economical Publishing House, Bucharest, 2002

Radu, F., Paraschivescu, M.D. – The book-keeping of abroad commerce operations , Applications and case studies, Tehnopress Publishing House, Iaşi, 2007

*** - Law no. 571/2003 regarding the Taxes Code, with future modifications and completions

*** - Order of public finances ministry no. 1752/2005 for approval of accountancy/book-keeping regulations accordingly to the european directives, with future modifications and completions