This article presents the definition of debts according to national and foreign bibliographic sources, the main aspects of how to record financial, commercial and calculated debts in the accounting of the entity „REGINA ...

International practices have implemented new approaches to accounting for insurance contracts in order to ensure the harmonization of international financial reporting. This information gives a basis for users of financial ...

Cursul Sisteme Informaționale în Contabilitate este destinat viitorilor specialiști- economiști, viitorilor contabili care vor putea realiza o evidență amplă de automatizare a contabilităţii la entitatea economică, ...