Analiza comparativă a contabilității în partidă simplă și a contabilității în partidă dublă

Abstract

The two main accounting systems are the single-entry and double-entry accounting systems that support the efficient management of a business. The purpose of this paper is to highlight the major differences between the organization and management of single-entry and double-entry accounting, respectively.As a working methodology, the paper is based on the content analysis of a number of 8 specialized papers that addressed the theme of accounting, as well as a series of European and national normative acts. One conclusion is that financial reporting is significantly higher in double-entry accounting because of its verification methods and compliance with accounting standards. Although simple entry accounting is easier to apply and more accessible, it presents some constraints in the accuracy and analysis of financial data. CZU: 005.52:[657.11+657.12]; JEL: M40