Bilanțul – procedeu al metodei contabilității și instrument de comunicare

Abstract

The balance sheet has a double purpose: it's the end point for what it was and starting the next day, it's the ramp for what it's going to be. "It is absolutely indispensable to modern man to initiate himself in the slightest in the elements accounting. Everyone who works in economics must be in able to understand the two essential surveys, to know the balance sheet and the account profit and loss.” (P. Samuelson-laureate of the Nobel Prize in economics). CZU: 657.37:657.1; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.36