Abstract:
The accounting cycle is an important element in the functioning of any entity, having a defined role both internally and in the broader context. Through this process, information about economic operations is collected, processed and sumarized into documents that allow an accurate assessment of a company’s success and financial position. The financial statements obtained at the end of the cycle allow management to analyze the use of resources and the profitablity of the activity, and investors, creditors and authorities to assess the risks and economic opportunities. Overall, the acconting cycle ensures reliability, transparency and usefulness of financial information for effective decision-making. CZU: [657.1+657.37]:346(478); JEL: M41
Description:
CEREDNIC, Euglena și Corina OLARI. The Accounting Cycle: From Source Document to Financial Statements = Ciclul contabil: de la documentul primar la situațiile financiare. Online. Coord. șt.: Maia BAJAN. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 24-a, 24-25 aprilie 2026, Chişinău. Lucrări ştiinţifice. Chişinău: SEP ASEM, 2026, vol. 2, pp. 32-35. ISBN 978-9975-182-44-7 (PDF). Disponibil: https://doi.org/10.53486/sstc2026.v2.04
