Browsing by Author "Caraman, Stela"

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  • Contabilitatea exponatelor regnului animal la grădinile zoologice 
    Caraman, Stela; Malinin, Tatiana (ASEM, 2019-03)
    This article is a beginning of research, which is performed on the basis of interviews with zoo bookkeepers and analysis of accounting regulatory in force, such as: “The Accounting Plan in the Budget System and the ...
  • Contabilitatea intermediară în procesul de formare a competenţelor iniţiale profesionale la studenţii contabili 
    Cuşmăunsă, Rodica; Zlatina, Natalia; Caraman, Stela; Andreev, Liliana (ASEM, 2014-02-27)
    This paper presents the result of a survey on the required knowledge, skills, and pedagogy for accounting education as perceived by accounting practitioners, teachers, and students. In the midst of numerous accounting ...
  • Contabilitatea întreprinderii: Manual 
    Grigoroi, Lilia; Lazari, Liliana; Balteş, Nicolae; Graur, Anatol; Bîrcă, Aliona; Bădicu, Galina; Mihailă, Svetlana; Bajan, Maia; Erhan, Lica; Cuşmăunsă, Rodica; Caraman, Stela; Ţurcanu, Liliana (Editura Cartier, 2021)
    Manualul „Contabilitatea întreprinderii” este elaborat în conformitate cu curriculumul (programa analitică) disciplinei „Contabilitatea întreprinderii”. Totodată, manualul acoperă curriculumul disciplinelor „Contabilitate ...
  • Contabilitatea managerială modernă şi tehnologiile inovaţionale ale acesteia 
    Caraman, Stela (ASEM, 2019-09)
    This article examines the essence and content of managerial accounting at the current stage of development. Also, the basic technologies that are used in the modern management accounting are analyzed: Strategie Cost Analysis ...
  • Contabilitatea mediului – parte componentă a contabilităţii tradiţionale 
    Caraman, Stela; Guglea, Daniel (ASEM, 2018-03-15)
    Environmental accouting can help improve the environment by pointig out how to use the natural resources in a sustainable way. These will usuallzy allow the company to use the resources more rationally and to reduce the ...
  • Contabilitatea proiectelor cu finanțare externă 
    Turețchi, Dana; Caraman, Stela (ASEM, 2020-03)
    A project can always be concluded when the goal is to coordinate an ensemble of activities of a different nature, whose achievement aims to successfully carry out a complex and specific mission. The management on the basis ...
  • Implicațiile contabile cauzate de pandemia COVID-19 
    Cucu, Aurelia; Caraman, Stela (ASEM, 2021-03)
    In the context of the current pandemic, more and more Moldova companies find themselves in the situation where their activity is highly reduced, therefore affecting their financial stability. The diminished income is also ...
  • Tratamente contabile şi fiscale privind activitatea cazinourilor în Republica Moldova şi România 
    Caraman, Stela; Moraru, Mădălina (ASEM, 2017-03-17)
    Some accounting and fiscal aspects of the activity of casinos in Republic of Moldova and Romania are examined in this article. The juridical aspects of the researched field have been examined in the beginning part of the ...
  • Unele aspecte practice ale contabilității carburanților 
    Bîrzoi, Dorin; Caraman, Stela (ASEM, 2021-03)
    Analyzing the given topic, I understood that it is certainly necessary to identify the norms of fuel consumption, in accordance with the CNS "Inventory". Hence, the fuel consumption norms vary by the types of transportation ...
  • Utilizarea sistemelor informatice în predarea cursurilor de contabilitate 
    Cușmăunsă, Rodica; Caraman, Stela; Bordeianu, Olga (ASEM, 2014-02-27)
    In this article the authors describe the opportunities for use of various IT systems in t he trainings on accounting. The authors have also mentioned the advantages and disadvantages of use of the MOODLE system, an IT ...

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