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Consideraţii cu privire la modul de contabilizare a operaţiunilor de aprovizionare

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dc.contributor.author SUC, L.
dc.contributor.author BULGARU, Veronica
dc.date.accessioned 2023-12-13T13:28:05Z
dc.date.available 2023-12-13T13:28:05Z
dc.date.issued 2010
dc.identifier.citation SUC, L., BULGARU, Veronica. Consideraţii cu privire la modul de contabilizare a operaţiunilor de aprovizionare. In: Ştiinţa Agricolă. 2010, nr. 2, pp. 86-89. ISSN 1857-0003, eISSN 2587-3202. en_US
dc.identifier.issn 1857-0003
dc.identifier.issn 2587-3202
dc.identifier.uri http://repository.utm.md/handle/5014/25360
dc.description.abstract The existing practice of operations accounting does not ensure sufficient supply to determine the actual cost of purchased stocks to their initial recognition. According to N. A. S. 2, the purchased stock will be recorded at actual cost, which is actually difficult to achieve in conditions where the amount of transport-supply consumption cannot be determined with certainty at the stage of goods entry. As a result, accountants are facing many difficulties in determining not only the input value stocks, but subsequently to assess their current accounts and financial statements. Current method of transport-supply consumption requires an accounting treatment that contributes to more efficient clearance of the existing disadvantages. en_US
dc.language.iso ro en_US
dc.publisher Universitatea Agrară de Stat din Moldova en_US
dc.relation.ispartofseries Știința Agricolă;2010, N. 2
dc.rights Attribution-NonCommercial-NoDerivs 3.0 United States *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/us/ *
dc.subject contabilitate en_US
dc.subject contabilitate en_US
dc.title Consideraţii cu privire la modul de contabilizare a operaţiunilor de aprovizionare en_US
dc.title.alternative Considerations regarding the accounting method of supply operations en_US
dc.type Article en_US


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