July 21, 2024


According to the Accounting Regulations harmonization with the International Standards of accounting and legal person has the obligation to ensure according to the law, the conditions necessary for the up-to-date and correct organization of accounting. Responsibility for how the accounting is organized and managed in accordance with Accounting Law no. 82! “! republished, belongs to the administrator of the enterprise.

Definition, object andThe purpose of accounting

Definition of accounting:

 Accounting is the science that develops procedures by which records are made, analyzed, and controlled in value of all the patrimonial elements, of the movement and their transformation within the economic activity. Accounting is the part of the economic information system that is responsible for the informational and decisional plan of the management problem in a way that is as efficient and clear as possible of all patrimonial elements, of material, financial, informational, and not least the human resources within the enterprise. The economic information system is defined as the totality of character information economic data obtained from the processing of data provided by certain sources, data that are necessary for the organization and management of the activity within the enterprise.

Economic information is a unique thing or an essay that constitutes new elements. The knowledge of a situation, a situation, or the condition of a person.

 Being part of the economic information system, accounting has a role to play to reflect the aspects of the patrimonial economic activity, which is expressed in its monetary standard value.

Classified accounting 

Accounting is classified according to several factors, namely ‘

Take your place, your place, your place

 in which it is organized as well as the level at which it is achieved, accounting is classified in ‘


 which is organized daily on the basis of supporting documents, and which reflects the movement and transformation of the existing patrimonial elements within the enterprise as well as the economic results obtained following the activity

performed at the end of the management periods, on hierarchical levels superior to the firm, at the macroeconomic level serving him, the accounting is divided into ‘

Accounting is important in economic terms 

The object of accounting 

The object of accounting activity is presented from the point of view of the concepts under which it is seen, namely ‘

 which presents the object of activity of accounting as being the patrimony of the enterprise;

 it consists of all the valuable rights and obligations economic status of a legal person as well as all the goods to which these rights refer and obligations.

Economic conception

 regarding the object of activity of accounting presents him as a capital of the enterprise, is presented in two ways:

 made up of goods that participate in several economic circuits and that is they are replaced after several years of use in the economic process within the enterprise.

Like the Italian

 consisting of all economic goods that are consumed or) imba form within the economic process after each completed cycle of exploitation.

Financial concept

 on the subject of accounting, activity considers that this is the elaboration and application of evidence procedures, calculation, and control a

Economic resources

 approached by accounting below two points to see:

Way of usage

 of resources, economic goods being seen as being the sum of the sustainable use or permanently represented by actively fixed assets and cyclical or active uses circulate (Active);

Providence of resources

 divides economic resources into permanent resources, results through the accumulation of profit, depreciation roof temporary provisions and resources (Liabilities).

The role of accounting

The role of accounting is to provide economic information at the managerial level, information on the existence, movement, and transformation of the patrimonial elements within the economic process of realizing in the most real and efficient way possible the evidence and management of all patrimonial elements. Statistics show that the information provided by accounting accounts for about * +  of the total information within a company. 

 Accounting is that which ensures knowledge of the efficient use of resources of any kind within the company.

Scope of application of accounting 

 The scope of accounting is regulated in Romania by the Accounting Lawnr.82!”! in which at -rt. !is specified ‘commercial companies, national companies, autonomous utilities, national institutions of research and development, cooperative societies and other for-profit legal entities have the obligation to organize and manage their own accounting, respectively accounting financial according to the present law and management accounting adapted to the specifics of the activity./nowit is the basic unit in the management of the national economy, having personality legal, which has its own patrimony, which he uses to achieve its objectives

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