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Browsing Facultatea Contabilitate by Author "Cuşmăunsă, Rodica"

Browsing Facultatea Contabilitate by Author "Cuşmăunsă, Rodica"

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  • Aspecte contabile ale evidenței operațiunilor Dropbox 
    Ganea, Valeria; Cuşmăunsă, Rodica (ASEM, 2020-03)
    In this article, authors will analise different operations done by the client that use Dropbox system and presents measurements for speed and timing. Dropbox is a cloud storage service which provides applications for ...
  • Aspecte contabile și fiscale ale operațiunilor cu biletele de loterie 
    Ganea, Valeria; Cuşmăunsă, Rodica (Academy of Economic Studies of Moldova, 2020-03)
    In this article, authors will examine the accounting treatments for companies who sell lottery tickets and tax issues imposed on individuals who buy them. Lottery is a group or table gambling, in which the organizer of the ...
  • Concepţia auditului contabilităţii manageriale 
    Cuşmăunsă, Rodica; Iachimovschi, Anatolie (ASEM, 2012-04)
    Through this article, the authors want to promote a new concept of local audit. The authors found argues for the importance and role of this type of audit companies in the country. They also defined the scope, functions ...
  • 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 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 ...
  • Importanţa situaţiilor financiare consolidate în comunicarea financiară 
    Curagău, Natalia; Cuşmăunsă, Rodica (ASEM, 2019-09)
    At present companies tend to concentrate because groups, including industrial and financial groups and transnational corporations, are currently a fundamental element of the world economy. The business of entities is not ...
  • Particularităţi ale contabilităţii contractelor de societate civilă 
    Cuşmăunsă, Rodica; Popovici, Mihai (ASEM, 2017-03-17)
    In the conditions of the permanent economic crisis, to which our country is exposed and in the situation when the business environment is continuously searching for resources and investments, the articles of partnership ...
  • Particularităţile contabilizării instalaţiilor speciale la unităţile de cercetare-dezvoltare 
    Cuşmăunsă, Rodica (Academide de Studii Economice a Moldovei, 2014)
    For the purpose of improvement of accounting in the units of research and development, the author has studied the peculiarities of two types of equipment proposing a special account and way of accounting of the special ...

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