Abstract:
Bookkeeping is the most important component of the economic information system as most of the decisions rely on the information it provides. By its own system of concepts, procedures and instruments, bookkeeping provides permanent relevant, intelligible, reliable and comparable financial information on the structures of the organization. The main purpose of bookkeeping is to provide the necessary financial information on the economic entity for its decision makers to help them plan and control the activities, for the third parties that can hold a particular interest in it and for the state and law institutions, which can use the information to adopt economic policies. CZU: 657.1: 657.3.
Description:
VASILE, Emilia, CROITORU, Ion. Importanţa contabilităţii ca sursă de informaţii. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 59-63. ISBN 978-9975-75-619-8.
