The internal control system has to be developed and implemented by the manager up to the level, which allows him a better control over the functioning of all activities for the realization of the objectives set. Taking into account the particularities of the legal, organizational framework,...

Management accounting in services is organized by the administrator of the legal person either by using specific accounts or by the development of accounts from financial accounting, or with the aid of his own technical operational records. The list of management accounts is adjusted depending...

The determination of results of stock-taking is accomplished by comparing the quantities and values written in the stock-sheets with the quantities and values recorded in accounting. In fact, the differences acknowledged on the occasion of general inventory of patrimony are settled by the...

The assignment of debts is the operation in which the creditor (assignor) transmits voluntarily, for value or with voluntary disposition, the right of debt to another person (assignee) who becomes in this way the creditor instead of him and can cash from the debtor the given debt. The...

The purpose of this research theme is to disentangle the manner of highlighting and accounting of the operations on the assets use change. Also the article wants to underline the complexity of the accounting problems connected to this subject.

However small and medium companies can easily use the extra accounting method, which is based on a table, where the production cost components are found. Nevertheless, small and middle-size entities can easily use the off balance sheet method, which has at its base a table in which are found the...