Contabilitatea fondurilor – sistem performant de contabilitate aplicat de organizațiile necomerciale

Abstract

This paper contains the description of the principle of fund accounting as an alternative to the principle of accrual accounting in the accounting records of the activities of non-commercial organizations. Concomitantly, it also explains how the operations of receiving and financial management of special purpose funds by different beneficiaries from financiers are reflected. The article characterizes aspects of calculating the value of financial means and materials received in the form of grants and non-reimbursable financial assistance. Ways to document the receipt and distribution of predestined funds to different categories of beneficiaries are proposed. CZU: 657.42:334.012.46(478); JEL: M41; DOI: https://doi.org/10.53486/isca2023.11