In this article are examined some issues related to teaching discipline in trade accounts in accordance with the new national accounting standards. Also are explained the main aspects to be taken into account in the process ...

Small enterprises have an important role in society in any country, including the Republic of Moldova. In this articole are exposed some proposals related to the improvement of accoutancy in small-sized and medium-sized ...

This paper presents the result of a survey on the required knowledge, skills, and pedagogy for accounting education as perceived by accounting practitioners, teachers, and students. In the midst of numerous accounting ...

This article describes some of the shortcomings encountered in the process of teaching and learning the discipline “Accounting for taxes” and proposals for improving the quality of education in this compartment. Analyze ...

The accounting reforms, as well as the major economic and social restructuring require from the students the knowledge of the accounting realities and practices. This in turn needs the modernization of the higher education ...

The transition to the new NSA and other accounting regulations creates the necessity to improve the teaching of the “Financial Accounting” course that is to be performed on the following main areas: the revision of the ...

Management accounting in tourism agencies provide data that complement the information in the financial accounts, and they are addressed exclusively to managers. It has the purpose to provide information needed by managers ...

In this article is described and proposed an applicative model of economic growth and financial stability express-analysis. This model is applied in order to increase the efficiency of the entire process of taking decisions. ...

The paper is dedicated to the analysis of diluted earnings per share and its impact on decision making. There are presented arguments in favor of the importance of diluted earnings per share analysis in decision making of ...

This article examines the problems of implementation and the methods of improvement of the internal control system. The internal control deals with the all spheres of company’s activity – from the aims of business, including ...