The Accounting Cycle: From Source Document to Financial Statements

Cerednic, Euglena; Olari, Corina

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dc.contributor.author	Cerednic, Euglena
dc.contributor.author	Olari, Corina
dc.date.accessioned	2026-10-30T11:38:17Z
dc.date.available	2026-10-30T11:38:17Z
dc.date.issued	2026
dc.identifier.isbn	978-9975-182-44-7 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/5314
dc.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	en_US
dc.description.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	en_US
dc.language.iso	other	en_US
dc.subject	accounting cycle	en_US
dc.subject	source documents	en_US
dc.subject	double-entry bookkeeping	en_US
dc.subject	inventory	en_US
dc.subject	financial statement	en_US
dc.title	The Accounting Cycle: From Source Document to Financial Statements	en_US
dc.title.alternative	Ciclul contabil: de la documentul primar la situațiile financiare	en_US
dc.type	Article	en_US