publication . Article . 2016

double entry bookkeeping vs single entry bookkeeping

Ileana Andreica;
Open Access
  • Published: 30 Nov 2016 Journal: Bulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca. Horticulture, volume 73, page 282 (issn: 1843-5254, eissn: 1843-5394, Copyright policy)
  • Publisher: AcademicPres (EAP) Publishing House
Abstract
<jats:p>Abstract: A financial management eficiently begin, primarily, with an accounting record kept in the best possible conditions, this being conditioned on the adoption of a uniform forms, rational, clear and simple accounting. Throughout history, there have been known two forms of accounting: the simple and double entry. Romanian society after 1990 underwent a substantial change in social structure, the sector on which put a great emphasis being private, that of small manufacturers, peddler, freelance, who work independently and authorized or as associative form (family enterprises, various associations (owners, tenants, etc.), liberal professions, etc.). T...
Subjects
free text keywords: Accounting information system, Legislature, Economics, Bookkeeping, Single-entry bookkeeping system, Comparative case, Financial management, business.industry, business, Double-entry bookkeeping system, Romanian, language.human_language, language, Accounting, Agriculture, S, Agriculture (General), S1-972
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publication . Article . 2016

double entry bookkeeping vs single entry bookkeeping

Ileana Andreica;