Aspecte metodologico - aplicative ale contabilității veniturilor și cheltuielilor din activitatea economică a organizațiilor necomerciale

Abstract

This article addresses the main issues that arise in the accounting of revenues and expenses in the economic activity of non-profit organizations. Such issues include the identification of components, recognition, evaluation, recording in accounting accounts, as well as the presentation of information regarding the revenues and expenses generated by the economic activity of non-profit organizations in financial situations. To solve the specified problems, it is recommended to: - specify the elements that can be included in the composition of revenues and expenses; - recognize revenues and expenses based on accrual accounting, respecting the principles of prudence and non-compensation; - evaluate revenues at the fair value of goods/services sold/provided, and expenses at the carrying amount of the mentioned goods and services; - develop a nomenclature of sub-accounts for the recording of revenues and expenses from economic activity and accounting formula schemes based on categories of revenues and expenses and the peculiarities of the economic activity of non-profit organizations; - specify the information related to revenues and expenses to be presented in the Income and Expense Statement and in the explanatory note to the financial statements. The practical application of the specified recommendations will allow the improvement of accounting for operations related to revenues and expenses in the economic activity of non-profit organizations, the correct calculation of indicators in financial statements, as well as the making of relevant economic and managerial decisions at all levels of management of non-profit organizations. CZU: 657.44:334.012.46(478); JEL: M41; DOI: https://doi.org/10.53486/isca2024.05