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 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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...