Considerații privind contabilitatea cheltuielilor în organizațiile necomerciale

Abstract

The activities of non-profit organizations (NPO) generates various expenditures, which can be classified into four main categories: expenditures related to special purpose funds, other expenditures (excluding expenses from economic activity), economic activity expenses and income tax expense. The purpose of the research is to analyze problematic issues and to formulate recommendations on improving accounting for expenditures in the NPO. In this paper, recommendations are formulated to solve existing expenditure accounting problems, which relates to:classification of expenditure by destination and economic content; recognizing and evaluating expenditure; reflection of expenses in accounts; disclosure of expenditure information in the financial statements. JEL: M-41