Contabilitatea fondurilor create și utilizate în activitățile organizațiilor necomerciale

Abstract

The funds created by the non-commercial organizations represent the part of the capital of the non-commercial entity formed from the capitalized resources of the pre-destined means received in the form of special purpose financing prior to their use. This article presents the order of formation of funds depending on the sources from which they are created and how to use them further. At the same time, the need to use the accounting of special purpose financing is explained based on the application of the necessary funds in provisionally created funds in the available capital of non-commercial organizations. It also presents alternative ways of capitalizing on funding from different sources (predestined or unpredestined) with their accounting model in the daily activities of non-commercial organizations in the Republic of Moldova. This study examines the principles and standards governing NCO accounting, identifies challenges in fund management, and proposes best practices to enhance financial reporting and accountability. Methodologies include comprehensive literature reviews, bibliometric analyses, and case studies to illustrate the practical application of theoretical concepts. CZU: 657.42:334.012.46; JEL: M41; DOI: https://doi.org/10.53486/isca2024.08