Contabilitatea exponatelor regnului animal la grădinile zoologice

Abstract

This article is a beginning of research, which is performed on the basis of interviews with zoo bookkeepers and analysis of accounting regulatory in force, such as: “The Accounting Plan in the Budget System and the Methodological Norms on Accounting and Financial Reporting in the Budget System”, “Zoological Garden Act No. 136” and others. The importance and actuality of the studied subject is to inform about the way of accounting the exhibits of the animal kingdom in the Republic of Moldova. In this article, the author have proposed to hersef to study the particularities of accounting of exhibits of the animal kingdom at zoos, namely: how is regulated the accounting of exhibits at the zoo, how take place the evidence of the animals, what kind of documents and accounting formulas are used for entries, exits and recording them, how take place purchasing of feed and other necessary goods for the zoo and care of animals. Among the most relevant results can be mentioned the following: obtaining a view about the way animals are keeping of evidence of animals and what is the correspondence of the accounts in the entry and exit operations of animals and other operations that can occur in relation to their care, author also noticed a negative aspect in the methodology proposed by the Ministry of Finance for the evidence of animals, which is consist in that there is no longer any delimitation between the place of young and adult animals in the accounting accounts. JEL: M41