Popescu, Gheorghe; Popescu, Cristina Raluca; Popescu, … - In: Manager Journal 5 (2007) 1, pp. 57-67
The article describes:The main normative acts regulating the accountancy organizing and previsions of such;The way in which the balance elements are assessed upon inclusion and erasing from the book keeping, upon placing under consume or upon inventory, and hence:how there can be computed the...