Tipuri de modificari bilantiere corespunzatoare tranzactiilor economice si financiare

Ciumag, Marin and Ciumag, Anca (2018): Tipuri de modificari bilantiere corespunzatoare tranzactiilor economice si financiare.

Abstract

Abstract: The activity carried out by any entity is materialized in a multitude of economic and financial operations (transactions) which, naturally, modify the patrimonial elements of assets and liabilities that it entails and, implicitly, the patrimony considered in its entirety and reflected through the balance sheet. In other words, the patrimonial elements of assets and liabilities belonging to the economic entity are in a continuous process of movement and transformation, and the economic and financial operations that take place are reflected in the accounting and, at the same time, influence the content of the balance sheet. economic assets and their sources of financing. Balance sheet changes are a consequence of the economic and financial operations that are carried out within the entity to achieve the planned objectives and which, naturally, produce changes in the assets. Viewed in this context, the operations performed directly influence the value of the balance sheet items because they reflect exactly the value of the patrimonial elements, including those that have undergone changes.

• Item Type: MPRA Paper
• English Title: Types of balance sheet changes corresponding to economic and financial transaction
• Language: English
• Keywords: transactions, balance sheet changes, patrimonial elements
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

References

1. Munteanu V., Theory and bases of accounting, Lumina Lex Publishing House, Bucharest, 2000;

2. Feleaga N., Malciu L., Bunea Ș., Basics of accounting. A European and interna-tional approach, Economic Publishing House, Bucharest, 2002;

3. Bojianu O., Basics of Accounting, Economic Publishing House, Bucharest, 2003;

4. Ciumag M., Basics of Accounting, 2003;

5. Călin O., Ristea M., The Basics of Accounting, Didactic and Pedagogical Pub-lishing House, R.A., Bucharest, 2004;

6. Sălceanu A., Basics of Accounting, Economic Publishing House, Bucharest, 2004;

7. Ristea M., Dumitru C.G., Basics of accounting, basic notions, problems, case studies, grid tests and monograph, University Publishing House, Bucharest, 2005;

8. Possier L., Lambru Gh., Lambru B., Enterprise Accounting, Andrei Șaguna Foundation Publishing House, Constanța, 2006;

9. Caraiani C., Olimid L. (coordinators), Basics of Accounting, Bucharest, 2008;

10. Constantin L., Budacia G., Basics of accounting, video-book, Didactic and Pedagogical Publishing House, Bucharest, 2009;

11. Accounting law no. 82/1991, republished, with subsequent amendments and completions, Official Gazette no. 454 / 18.06.2008.

12. *** Order of the Minister of Public Finance no. 1802/2014 for the approval of the Accounting Regulations regarding the individual annual financial statements and the consolidated annual financial statements, Official Gazette no. 963 / 30.12.2014.