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Analiza contabila

Analiza contabila

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Published by Rodica_B

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Categories:Types, School Work
Published by: Rodica_B on Mar 26, 2013
Copyright:Attribution Non-commercial

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09/29/2013

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1.
Parcurgerea etapelor analizei contabile
2.
Intocmirea formulei contabile
3.
Intocmirea articolului contabil.
 
Definitie: analiza contabila a unei operatii economiceconsta in cercetarea detaliata a acesteia pe baza dedocumente, prin descompunerea ei in elementecomponente, in vederea stabilirii modificarilor pe care le
 produce (cresteri sau micsorari ale elementelor 
 patrimoniale) si a conturilor corespondente (debitoare sicreditoare), in care urmeaza a se inregistra operatiaconcomitent si cu aceeasi suma.
Scop: intocmirea formulei contabile si a articoluluicontabil.

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