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  • Contabilitatea finanţării organizaţiilor necomerciale prin prisma desemnării procentuale 
    Harea, Ruslan (ASEM, 2015-04)
    This article aims to analyze the practical use of the new provisions of the tax laws of the appointment percentage of the income of employees in the amount of 2% for the funding of NGOs. It examines the practicality and ...
  • Contabilitatea fondurilor de bibliotecă 
    Gudima, Galina; Ursachi, Victoria (ASEM, 2017-03-17)
    According to the definition, library is a public or self-owned organized collection of publications, or it is and informing, cultural and educational institution that buys, preserves and organizes this type of collections ...
  • Contabilitatea fondurilor – sistem performant de contabilitate aplicat de organizațiile necomerciale 
    Harea, Ruslan; Graur, Anatol (ASEM, 2023-04)
    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, ...
  • Contabilitatea intermediară în procesul de formare a competenţelor iniţiale profesionale la studenţii contabili 
    Cuşmăunsă, Rodica; Zlatina, Natalia; Caraman, Stela; Andreev, Liliana (ASEM, 2014-02-27)
    This paper presents the result of a survey on the required knowledge, skills, and pedagogy for accounting education as perceived by accounting practitioners, teachers, and students. In the midst of numerous accounting ...
  • Contabilitatea investițiilor financiare 
    Mihăescu, Ionela Mihaela (ASEM, 2021-04)
    Investments have the role of generating element in any economic activity, which makes a company to be born, to carry out its activity or to modernize and develop the production capacity. Investments are the main factor in ...
  • Contabilitatea în asigurări: note de curs 
    Lungu, Rita; Lazari, Liliana (Cahul: US "B. P. Haşdeu", 2009)
    Lucrarea dată este elaborată în conformitate cu programa cursului „Contabilitatea în asigurări” şi îşi propune să contribuie la completarea cunoştinţelor studenţilor şi la formarea deprinderilor de soluţionare a aspectelor ...
  • Contabilitatea în cadrul sistemului informaţional modern 
    Grîu, Maia (ASEM, 2017-09)
    In the use of complex data we can’t speak about an increase of informational quality for accounting (if the basic principles are respected, the valence of information remain the same), but it’s a better utilization in the ...
  • Contabilitatea în era digitală 
    Bajan, Maia; Lazari, Liliana (ASEM, 2019-09)
    This research aims to provide an overview of the evolution of accounting over time, starting from its empirical forms and later focusing our attention on digitizing accounting. In its evolution, the accounting has adapted ...
  • Contabilitatea în era digitalizării 
    Gherman Bursuc, Maria; Melega, Anatol; Grosu, Veronica (ASEM, 2021-04)
    Activitatea de afaceri implică, prin natura sa, producerea, colectarea și comunicarea diferitelor tipuri de date și informații. Acestea sunt prezentate în diferite documente, care sunt generate în mare parte de departamentul ...
  • Contabilitatea întreprinderii: Manual 
    Grigoroi, Lilia; Lazari, Liliana; Balteş, Nicolae; Graur, Anatol; Bîrcă, Aliona; Bădicu, Galina; Mihailă, Svetlana; Bajan, Maia; Erhan, Lica; Cuşmăunsă, Rodica; Caraman, Stela; Ţurcanu, Liliana (Editura Cartier, 2021)
    Manualul „Contabilitatea întreprinderii” este elaborat în conformitate cu curriculumul (programa analitică) disciplinei „Contabilitatea întreprinderii”. Totodată, manualul acoperă curriculumul disciplinelor „Contabilitate ...
  • Contabilitatea managerială modernă şi tehnologiile inovaţionale ale acesteia 
    Caraman, Stela (ASEM, 2019-09)
    This article examines the essence and content of managerial accounting at the current stage of development. Also, the basic technologies that are used in the modern management accounting are analyzed: Strategie Cost Analysis ...
  • Contabilitatea mediului – parte componentă a contabilităţii tradiţionale 
    Caraman, Stela; Guglea, Daniel (ASEM, 2018-03-15)
    Environmental accouting can help improve the environment by pointig out how to use the natural resources in a sustainable way. These will usuallzy allow the company to use the resources more rationally and to reduce the ...
  • Contabilitatea mijloacelor fixe 
    Hreceniuc, Briana (ASEM, 2021-04)
    Le but de l'élaboration de ce travail est centré sur l'analyse de la manière d'organisation de la comptabilité des immobilisations corporelles qui présente une ample sphère d'applicabilité. Afin d'atteindre le but proposé ...
  • Contabilitatea produselor şi mărfurilor în unităţile alimentaţiei publice 
    Repede, Doina (ASEM, 2021-03)
    Public catering represents the production and marketing of its own products, as well as purchased for resale through its own sales network. Purpose and objectives of the research lies in examining the main accounting ...
  • Contabilitatea proiectelor cu finanțare externă 
    Turețchi, Dana; Caraman, Stela (ASEM, 2020-03)
    A project can always be concluded when the goal is to coordinate an ensemble of activities of a different nature, whose achievement aims to successfully carry out a complex and specific mission. The management on the basis ...
  • Contabilitatea provizioanelor 
    Postică, Elena (ASEM, 2020-06)
    Analyzing the given topic, I understood that there is definitely a need for improving the accounting of provisions in line with IFRS and SNC ,,Own Capital and the debts”,because every day there are a continuous development ...
  • Contabilitatea provizioanelor pentru plata concediilor 
    Cebotari, Anna (ASEM, 2016-09)
    În articolul prezentat, sunt propuse spre examinare aspectele teoretice aferente noțiunii de provizion. Autorul descrie modul de calcul și contabilizare a provizioanelor pentru plata concediilor de odihnă. De asemenea, se ...
  • Contabilitatea provizioanelor: abordări naționale și internaționale 
    Slobodzean, Anastasia (ASEM, 2020-03)
    During the entrepreneurial activity any entity can bear unforeseen expenses, generated by multiple risks that they face every day. Provisions can be made to cover them, but few local entities use this method. Studying the ...
  • Contabilitatea reparației mijloacelor fixe 
    Moscaliuc, Nicoleta (ASEM, 2021-03)
    Analyzing the given topic, I understood that there is certainly a need to improve the accounting of fixed assets repairs in accordance with IFRS and SNC, "Tangible and intangible assets", because there is a continuous ...
  • Contabilitatea restituirii taxei pe valoarea adăugată de la bugetul de stat în contextul legislației fiscale actuale – probleme teoretice și practice 
    Gulea, Daniela (ASEM, 2023-03)
    The purpose and importance of the presentation of the work consists of the analysis of the methods of restitution of the value added tax of the state budget from the perspective of national and international legislative ...

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