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.

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: International Commercial Transactions, community space, the international commercial operations
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; K - Law and Economics > K3 - Other Substantive Areas of Law > K33 - International Law; F - International Economics > F2 - International Factor Movements and International Business > F21 - International Investment ; Long-Term Capital Movements

References

Dumitrana, M. and collectively, The accounts in trade and tourism, University Publishing House, Bucharest, 2008;

Paliu-Popa, L., Ecobici, N., Trade accounts internally and externally, Publishing House Sitech, Craiova, 2004;

Paraschivescu, M.D., Radu, F., Concepts and models accounting work in foreign trade, Publishing House Tehnopress Iasi, 2005;

Popa, I., Transactions of foreign trade, Economic Publishing House, Bucharest, 2002;