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Table Of Contents

CAPITOLUL 1
1.4. Utilitatea informa iei contabile pentru celelalte domenii economice
CAPITOLUL 2
OBIECTUL DE STUDIU AL CONTABILIT II
2.1.1. Concep ia juridic
2.1.2. Concep ia economic
2.1.3. Concep ia financiar
2.3.1.1. Caracterizarea activelor patrimoniale
2.3.1.2. Caracterizarea pasivelor patrimoniale
2.3.2. Rezultatele activit ii – obiect al reflect rii contabile
3.2. Principiile de baz ale metodei contabilit ii
CAPITOLUL 4
4.1. Definirea, importan aúi con inutul documentelor justificative
4.2. Clasificarea documentelor justificative
4.3. Întocmirea úi prelucrarea documentelor justificative
4.4. Verificarea úi corectarea erorilor din documentele justificative
4.5.1. Registrul jurnal
4.5.2. Registrul Cartea mare
4.5.3. Registrul inventar
4.6.2. Eviden aúi utilizarea documentelor
4.6.4. Reconstituirea documentelor justificative úi contabile
EVALUAREA ACTIVELOR ùI PASIVELOR ÎNTREPRINDERII
5.1. Con inutul, importan aúi necesitatea evalu rii
5.2. Principiile evalu rii în contabilitate
5.3. Criteriile de baz ale evalu rii
5.4.2. Tratamente contabile la evaluarea periodic
5.4.2.1. Evaluarea la inventariere
5.4.2.2. Evaluarea la închiderea exerci iului
5.5. Reevaluarea
5.7. Baze de evaluare utilizate în prezentarea activelor úi pasivelor
CAPITOLUL 6
6.2. Etapele inventarierii
- preg tirea inventarierii;
6.2.1. Preg tirea inventarierii
6.2.3. Stabilirea rezultatelor inventarierii
6.2.4. Regularizarea diferen elor constatate la inventariere
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Bazele contabilitatii I

Bazele contabilitatii I

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Published by Kiraly Amanda

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Published by: Kiraly Amanda on Apr 03, 2012
Copyright:Attribution Non-commercial

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03/14/2013

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