number of researches carried out on accounting records, spite of the fact that, as it is generally agreed, modern accounting … a later date the research will be complemented by the analysis of accounting records. For our purpose we have chosen one … is Railroad Company from Madrid to Zaragoza and Alicante (MZA); the specific subject of the paper is the accounting of …

The accounting activity depends on the general management which has as an objectiveto accomplish its functions within … efficient accounting activity. For this reason,the present paper tackles certain aspects which we consider that have to be … established in order toget efficiency in the accounting field. The theoretical aspects are backed by the results of a …

This paper tries to find in what way the accounting information can help economicentities in dealing with crisis. In … on bypresenting the role of accounting in supplying public and private information for those interestedand by showing how …

The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of … Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system. The issues considered are related to …

What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting … accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer …, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting …

Both the System of Integrated Environment and Economic Accounting (SEEA) and the Environmental and Natural Resources … Accounting Project (ENRAP) are efforts to expand conventional national economic accounts in order to better reflect interactions … Accounts (SNA) accounting standards, SEEA adopts conventional definitions of productive sectors and attempts to minimize the …