Throughout their economic activity, businesses are exposed to various risks, which may lead to unforeseen expenses (losses). To cover such expenses/losses, companies put aside funds, i.e. provision estimates, which, in ...
The funds are a crucial element of financial reporting of any non-commercial organization (hereinafter referred to as the NCO). The procedure for setting, using and accounting for the funds is governed by the Methodological ...
The contributions of founders represent one of the main sources of funding for any non-commercial organization (NCO). The general rules of accounting for contributions of founders and members of NCOs in the Republic of ...
Receivables can arise in an economic entity activity due to various reasons depending on the nature of its contractual relations with counterparts. The size of receivables is influenced by both external factors, such as ...
This article examines the main problems that arise in the day-to-day operations of non-commercial organizations (hereinafter referred to as NCO) in the Republic of Moldova concerning preparation and presentation of financial ...
Contabilitatea costurilor și cheltuielilor furnizează informațiile necesare pentru determinarea indicatorilor economici care stau la baza fundamentării prețurilor, veniturilor și rezultatelor financiare, etc. În acest ...
The evolution of society and accounting has also imposed new requirements on university accounting education. Accounting education contributes to community development by offering quality and professional services. To ...
The application of modern training methods to the "Economic-Financial Analysis" discipline has an important role in the formation of intellectual capacities, the development of critical thinking and communication skills ...
In this article, the importance of using various interactive teaching and learning methods is examined, such as brainstorming, project-based learning, case study analysis, etc., within the course "Accounting for Budgetary ...
Accounting disciplines such as “Accounting in the Public Food Industry” present unique challenges for stu-dents, largely due to the complexity of the topics addressed. Interactive learning methods provide an effective ...
The efficient development of an entity requires professional and competent management focused on customer orientation, cost optimization, and responsiveness to market changes. The foundation of these management skills is ...
In the context of constant challenges and rapid changes in the economic field, higher education faces the need to adapt its methods and educational content to prepare specialists capable of meeting market demands and ...
This study investigates the structure and main teaching-learning methods of the accounting policies and options discipline. This discipline is essential for the professional development of highly qualified specialists in ...
The limits of technology are still unknown. It will bring more and more change, and the direction of the world economy will inevitably be influenced by this. On the other hand, specialists in all fields are an important ...
Accreditation of adult vocational training programs is an essential process for ensuring the quality of continuing education and skills acquired by participants. These programs are designed to meet the needs of the labor ...
Asset valuation is an essential component of accounting, having direct implications for the economic decisions of an entity. To ensure a correct and consistent valuation, a solid training in accounting is necessary. In ...
Higher accounting education offers secure opportunities for professional training in auditing. The auditor is the person who provides a qualified opinion on the presentation of information in financial statements, therefore ...
The accounting profession stands out from other professions by assuming responsibility for all stakeholders involved in the activities of an economic entity (shareholders, employees, suppliers-creditors, banks, government, ...
This article examines the evolving role of accountants in the digital era, where they are increasingly involved in strategic decision-making, risk assessment, and complex data analysis. The research focuses on identifying ...
This research analyzes the impact and effectiveness of active learning methods in the teaching process of accounting, highlighting their importance in developing students’ practical and theoretical skills. In contrast to ...