Planul de conturi – o enigma în procesul contabil

Abstract

A method of accounting that assures grouping and the reflection in value of current economic operations, as well as the control over them in the economic and financial process of an entity, are the records based on a chart of accounts. Using empirical approaches, especially based on comparative methods, we can conclude that the lack of a Chart of Accounts according to International Financial Reporting Standards (IFRS), through which the main financial indicators of an entity, that applies IFRS, are reported, can considerably affect the image of the company. An impediment of impartially reflecting of financial indicators may also occur in the financial statements of entities that prepare them according to National Accounting Standards (SNC), due to a lack in Chart of Accounts of a recording method of economic transactions that derives from SNC and other accounting norms, depending on their economic sense. The study revealed that the main issues could be solved by developing a Chart of Accounts according to IFRS, as well as a Chart of Accounts according to SNC, which should include the economic sense of the transactions recorded in the accounts. A topic that finalizes this article is about author's view to eliminate accounting discrepancies that may affect the image of an entity's financial statements. JEL CLASSIFICATION: G 3