StatusThe thesis was presented on the 1 February, 2008
Approved by NCAA on the 19 June, 2008
Abstract– 0.61 Mb / in romanian
1.63 Mb /
The dissertation aims at examination of a large scope of theoretical, methodological and applicative problems of incomes and expenditures accounting faced by the enterprises from different fields of the national economy of the RM.
The notions of income and expenditure have been analyzed and deepened within the dissertation, the necessity of their classification according to the destination and the nature of transaction generating them has been justified. The problems of incomes and expenditures elements recognition and evaluation are examined along with specifying the way of fundamental accounting concepts and principles implementation in different specific situations. Besides those mentioned above, general methodologies of incomes and expenditures accounting have been examined in the dissertation, and recommendations have been set up on the accounting policy elaboration and presentation, implementation of primary documents, accounting books, generalization in financial statements of incomes and expenditures information.
The dissertation examined the issue of incomes and expenditures accounting obtained from sales of goods, rendering of services, use of assets by third parties, writing off bad debts and debts with expired maturity period, reflection of inventory results, registration of currency exchange rate and sum differences, extraordinary events, profit tax calculation and other economic operations. The ways of improvement of incomes and expenditures accounting mentioned above have been established for assuring the high degree of relevance, credibility and comparability of accounting information.
For the first time, the peculiarities are identified and incomes and expenditures accounting modernization ways of small business enterprises are set up depending on implemented accounting system. The method of accounting of lease contracts incomes and expenditures, tires exploitation and technical assistance of vehicles, cooperative rebates according to the international requirements and the current level of local enterprises development is elaborated.
Theoretical approach and practical recommendations from the dissertation have
been used for elaboration of Accounting law, 5 national accounting standards and 3 comments on their implementation, Charter of accounts and other normative
documents implemented in the accounting of local enterprises.