Semnificația bilanțului și evoluția structurii acestuia în Republica Moldova

Abstract

In order to create a complete, clear and precise picture of the economic activity carried out by the enterprise, it is necessary to draw up the balance sheet. With the help of the balance sheet, the main feature of the accounting method is the double entry accounting, which is a fundamental concept underlying present-day bookkeeping and accounting, stating that every financial transaction has equal and opposite effects in at least two different accounts. JEL: M41