Attestation committee
Accreditation committee
Expert committee
Dispositions, instructions
Normative acts
Scientific councils
Scientific advisers
Doctoral students
Postdoctoral students
CNAA logo

 română | русский | english

Characteristics of income and expenditure accounting in transport companies

Author: Gherasimov Mihail
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific adviser: Vasile Bucur
doctor habilitat, professor, Academy of Economic Studies of Moldova
Institution: Academy of Economic Studies of Moldova
Scientific council: D 32-08.00.12-27.03.08
Academy of Economic Studies of Moldova


The thesis was presented on the 12 April, 2011
Approved by NCAA on the 5 October, 2011


Adobe PDF document0.53 Mb / in romanian
Adobe PDF document0.44 Mb / in russian


incomes, expenditures, financial result, transport companies, auto services, recognition, evaluation, route, transportation, tickets, accidents


Structure of the thesis: introduction, three chapters, conclusions and suggestions, bibliography of 151 titles, 17 appendix, 122 pages of main text, 20 tables, 2 diagrams and 8 drawings. The results were published in 9 scientific works.

Objective: the development of theoretical propositions, methodological principles and practical recommendations to improve the income and expenditure accounting on transport companies.

Research objectives: refining the concept and the definition and classification of income and expenditure in transport companies; setting up features of recognition and measurement of income and expenditure for the provision of auto services; critical consideration of the practice of accounting for income and expenditure from the carriage of goods; provision of freight and other services and their improvement; costs associated with traffic accidents.

The topicality and originality of the research: the classification of income and expenditures in transport companies; assessment and time of recognition of revenues and expenses depending on the conditions of providing auto services; the accounting treatment of income for passenger traffic; characteristics of cost-accounting operations of transport companies, reasoned ways to improve the accounting costs associated with traffic accidents.

Theoretical significance: rationale issues related to the recognition, valuation and accounting of income and expenditure on transport companies.

Practical value: accounting of income in transport companies and in bus stations (service stations); analytical accounts of income; accounting of costs associated with transportation of goods from road accidents.

The implementation of scientific results: the results of research in the area of selling tickets, income and expenditure accounting on the provision of freight traffic introduced in the three transport companies.