Accounting information related on stocks in the lignite extraction

ciumag, anca (2010): Accounting information related on stocks in the lignite extraction. Published in: Conferinţa Ştiinţifică Internaţională ECO-TREND 2010, Ediţia a VII –a, Economie şi globalizare (28 November 2010)

Abstract

To the lignite mining, stocks represent the main resource, with a major role in achieving a profitable business. Creation and management of them directly impact performance, production features, materials and information resources thus located the stocks in a position of “major criterion in taking decisions”. The lignite mining stocks are recorded to book-keeping at entry, at acquisition cost, and for the subunits that are supplied by Supply Base and Assets Account is used also the price difference account, to which is recorded the share supply. In order to the capitalization of stocks accounting information, managers can find new methods and models for ensuring the stock, whom volume and structure ensure the normal course of business, with an effort to work as small.

• Item Type: MPRA Paper
• Language: English
• Keywords: accounting, lignite stocks
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

References

[1] Colasse B., Harmonisation comptable internaţionale, Economica, 2009.

[2] Minu M., Accounting as an instrument of power, Economic Publishing House, Bucharest, 2002

[3] Ristea M. and collective, Enterprise financial accounting, University Publishing House, Bucharest, 2004

[4] Staicu C. and collective, Financial accounting tome I, Universitaria Publishing House, Craiova, 2009.

[5] Accounting Law no. 82/1991, republished, Official Gazette no. 454 / 2008

[6] Ministery of Public Finance Order no. 3055 / 2009 for approval of accounting regulations with European directives, Official Gazette no.766 bis / 2009.