This paper presents the types of commercial discounts and the modality of its accounting. In addition, it is presented the way of reflecting the sale operations in case those commercial discounts are made. In the article ...

This paper contains the description of the principle of fund accounting as an alternative to the principle of accrual accounting in the accounting records of the activities of non-commercial organizations. Concomitantly, ...

In this work paper, it will be analyzed some aspects of computing and accounting of merchandises’ losses at receiving, stocking and selling. There are presented computing formula and bookkeeping principles of stocks’ defects.

This paper presents the rules involved in the typical reporting requirements of NGOs receiving grants from various international organizations. In addition, it is presented how to reflect the aspects of reporting the ...