2.Articole: Recent submissions

  • Record of expenditure regarding the sinecost of manufactured production 
    Герасимов, Михаил; Ожовану, Ирина; Мирон, Диана (ASEM, 2022-03)
    This article discusses the procedure of cost accounting and formation of synecosts in accordance with the principles and CNS of the Republic of Moldova CZU: 657.44(478); JEL: M41; DOI 10.5281/zenodo.6758882
  • Features of accounting for the cost of trucking 
    Герасимов, Михаил; Окулович, Владислав; Цвятков, Максим (ASEM, 2022-03)
    The article discusses the cost of road freight transport in accordance with the principles of accounting. Also discusses the issue of determining planned and actual indicators for determining planned and actual indicators ...
  • Organization of accounting at the enterprise 
    Герасимов, Михаил; Узун, Ирина; Лиску, Кристина (ASEM, 2022-03)
    This topic is relevant and significant for every enterprise. carrying out its activities. The research paper considers the organization of accounting at the enterprise, its principles and methods. The purpose of this work ...
  • Relevance of information presented in financial statements for external users 
    Erhan, Lica; Grecu, Luminița (ASEM, 2022-03)
    Financial statements are an important source of information for different external users in determining and analyzing the financial health, profitability of the company, as well as various financial problems that it might ...
  • The impact of COVID-19 on accounting profession 
    Erhan, Lica; Casapu, Melisa; Rîșchitor, Gabriela (ASEM, 2022-03)
    This paper aims at presenting the challenges, and trends faced by the accounting profession under the impact of Covid-19. The accounting profession has always assisted to support and shape private and public businesses. ...
  • Accounting in digitalization conditions 
    Pantelei, Adelina; Lazari, Liliana (ASEM, 2022-03)
    The entities prepare the financial statements both in accordance with IFRS and in accordance with the SNC which are based on the European directives and IFRS. Accounting has undergone major changes since its inception, and ...
  • Accounting aspects related to trade discounts 
    Bajan, Maia; Bocan, Mihaela (ASEM, 2022-03)
    The granting of commercial and financial rebates is a common practice in companies, regardless of the field in which it operates. In practice, the general discount term is used, which includes all types of discounts ...
  • Characteristic of remote banking systems (based on the commercial bank Moldindconbank SA) 
    Isache, Ana-Maria; Melnic, Georgeta (ASEM, 2022-03)
    The purpose of this paper is the characteristic of remote banking services based on the commercial bank Moldindconbank SA. The article presents the classification of automated remote service systems and their analysis ...
  • Accounting of bank deposits 
    Banaru, Marinela; Melnic, Georgeta (ASEM, 2022-03)
    A bank is defined as an institution that mobilizes available funds, finances and lends to individuals and legal entities, organizes and makes settlements and payments within the national economy and in relations with other ...
  • Particularities of international settlements and individuals transfers 
    Meghea, Maria; Melnic, Georgeta (ASEM, 2022-03)
    Bank for International Settlements tackling challenges given the continuously changing global economic structure, the BIS has had to adapt to many different financial challenges. However, by focusing on providing traditional ...
  • Accounting information system 
    Gantea, Ana; Melnic, Georgeta (Academy of Studies Economic of Moldova, 2022-03)
    Accоunting information systems are useful for companies and businesses wanting to make the accounting process easier by utilizing a computer prоgram or other system that will perform payroll and other functions. These ...
  • Exploratory research of the relationship between investor behavior on the stock markets and the cultural dimensions 
    Cușmăunsă, Rodica; Cebanu, Dana (ASEM, 2022-03)
    În prezentul articol sunt examinate unele aspecte problematice privind recunoașterea și contabilizarea costurilor indirecte de producție aferente deservirii subdiviziunilor de producție ale entității în cazul în care ...
  • Accounting and tax issues referring to employee benefits 
    Popovici, Angela; Bordea, Olga (ASEM, 2022-03)
    Nowadays, the employee motivation is a real challenge for the employers: they need to know what their employees want, what they need and after this – they must meet the need given. This is a hard process, which requires ...
  • Methodological aspects regarding the quality review of the works of the internal audit mission 
    Iachimovschi, Anatolie; Andrieș, Tatiana (ASEM, 2022-03)
    The quality of the work of the internal audit mission is constantly supervised by the head of the internal audit department. If the leader is involved in the mission, then this function is assigned to a more experienced ...
  • Accounting treatment of revenues generated by operating activity 
    Costin, Irina; Lazari, Liliana (ASEM, 2022-03)
    Revenues generated by operating activity are one of the most important elements for accounting bookkeeping and to made out the financial statements of the organization. At their accounting we find out some problems like: ...
  • Relevance of equity information in the decision-making process 
    Ghedea, Daniela; Bădicu, Galina (ASEM, 2022-03)
    In the condition of globalization, equity information has become a decisive factor in success. In order to make the most of their opportunities on the national and international market, economic entities need, in advance, ...
  • Addressing the depreciation of fixed assets in accordance with national and international regulations 
    Bajan, Maia; Brighidin, Irina (ASEM, 2022-03)
    The aim of this paper is to highlight the convergences and divergences of depreciation of fixed assets at the national and international levels according to IAS 36. The topicality of the topic is that the performance of ...
  • Comparative analysis of value added tax aspects regarding its accounting and reporting in Republic of Moldova and in România 
    Bancu, Daniela; Lazari, Liliana (ASEM, 2022-03)
    The following article outlines the main aspects regarding the VAT accounting and its’ reporting in Moldova compared to the way it is done in Romania. The purpose of the article is to facilitate the comprehension of the VAT ...
  • The professional accountant during the COVID-19 pandemic. changes, skills and challenges 
    Plescaci, Dorina; Teiușan, Sorin-Ciprian (ASEM, 2022-03)
    Currently, the COVID-19 pandemic is the phenomenon that has impacted people's lives and work. The accounting profession has been and continues to be subject to continuous challenges, which cause changes in the activity of ...
  • Measurement, reporting and cost analysis in the decision-making process 
    Huțanu (Trif), Elena-Emanuella; Mihalciuc, Camelia-Cătălina; Grosu, Maria (ASEM, 2022-03)
    Cost is an important element in a company's economy, but especially in the economic valuation and performance of the company. Several cost-cutting concepts and methods have been developed and discussed, but it is very ...

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