INCOMES AND EXPENSES DEFINE ELEMENTS OF THE BUDGETARY ACCOUNTING OF PUBLIC INSTITUTIONS ACCOUNTING

The process of reforming accounting has been transposed to the level ofpublic institutions for nearly 3 years. It was an audacious attempt by Cutting out theheavy legacy of the past, limited to income earned and expenses paid. The next stageof reform is sedimentation, decanting, and the formulation of strategies accountingfor supreme desideratum achievement of accounting - the image faithful. In thisprocess should be involved both theory and practice of accounting. It is why weconsidered appropriate treatment, through these works, some issues relating to thepublic budget, conceptual and logical approach to revenue and public expenditure,and budget, their role in delimiting the scope of accounting and public institutions thebudget, reported in their public accounts.public accounting, the public institution accounting, budgetary accounting,incomes, expenses

Financial-Accounting Approaching of the Incomes from the Retaking of the Subjects at the Level of the Academic Institutions

In the last years, the accounting of the public institutions passed through major transformations in the middle of which were the passing from the accounting based on money to the engagement accounting. These generated “the decrease in the accounting field” of the public institutions including the ones from the universitary education of which purpose was to offer the public service called education. In the paper “Financial – accounting approaching of the incomes from the retaking of the subjects at the level of the academic institutions” we pproach the next problems: (i) sources of insurances of the financial resources for the institutions of university education (are the ones from the own incomes and subsidies from the budget); (ii) the panoramically imagine on the incomes from the retaking of disciplines (incomes received, operational, from services offered, current made, public etc.); (iii) some accounting references (accounting recognition, the call the budgetary classification for the technical elements codification necessary to the incomes accounting from the retaking of disciplines, the use of a specific numerical code in order to indicate the origin and destination of those incomes). The last part is reserved to the findings regarding the way the incomes of accounting are made from the retaking of disciplines and at the superior stage in which the public institutions are in the raise of financial resources.accounting, incomes from the retaking of the subjects, academic institutions.

THE STUDENTSHIPS LIKE DIMENSION OF SOCIAL ACCOUNTING

About the human resource and its role at the level of any entity it has been wrote (justified) very much. In the same time the idea of social accounting takes place more and more in the Romanian perception of accounting. Human and fascinating by its designation, the subjects of this form of “science accounts” should be near employees, students, scholars, unemployed, pensioners, the owners of social security, etc. The students are the starting point in this problem, because they support this idea, and they are one of that matrix strength of the changing in the system of education, but also of the entire society. They have the dynamism and the enthusiasm to make these changes in reality. One of the material forms to motivate the students performance is the studentship. This is an important element in students’ performance, but also a way of social protection for poor students. The study “The studentships like dimension of social accounting” justify the necessity in which the students are a segment of social accounting, presents the characteristics and the typology of studentships at the level of higher education establishments, founding sources, the accounting instrumentation accompanied by necessary technical support. A little step, but maybe important, in the shape size of human side in accounting, the social side.studentships, social accounting, resources, performance

THE PENSION SYSTEM FOR FARMERS IN ROMANIA FACTS AND PERSPECTIVES

The implementation of performance-based budgeting as a fiscal policy goal involves, among others, raising predictability in terms of the size and spending manner of public financial resources, including farmers’ pensions. At the same time, social responsibility requires the government to pay more attention to the impact of operations undertaken economically, socially and environmentally. Amid these premises, this paper approaches the following: setting coordinates for the current pension system for farmers, highlighting the role of the government in managing and financing this system, assessing its viability by using a linear statistical model and extrapolations.pension, farmers, statistical modeling

The Legal and Accounting Dimension of Pawn

The growing tendency of transactions taking place in pawn shops, their importance in obtaining financial resources in times of economic crisis and the need to get complete and accurate accountancy information are the reasons of approaching legal and accountancy aspects regarding pawn. Following the course of the thematic ground, the paper presents the theoretical senses of pawn, the legal framework for the operations taking place in pawn shops, the accounting instruments used in practice, as well as the pawn’s implications for the owners of the goods and of the pawn shops. In the current environment, which is continuously changing, this paper wants to be a support element for the ample and complex process of procuring financial resources and managing information.accountancy, pawn, financial resources

SOLUTIONS FOR TEST OF SUPREM PENETRATION ABILITY OF COMPETITORS ON INTERNATIONAL MARKETS

Globalization is a phenomenon that occurs extensively in the current period. Thisprocess entails extensive and the need to consider that entities survival depends on the ability toaccess external markets. The paper forms by diagnosis internationalization of entities pretenseways of access external markets, of course each with strengths and weaknesses. I considered thatsuch a measure is useful to any entity that and NNRTI survival wants a competitive environmentbitter.globalization, entities survival, competitive ability, strategy

FINANCIAL-ACCOUNTING ASPECTS REGARDING FAMILY ALLOWANCES

The importance of family and ensuring its social protection are indisputable in any society. It is the reason why in this paper we plan to create an overall picture of how social protection is achieved through family allowances and other social benefits, as well as the role of accounting in this process. Thus, we considered appropriate to present the institutional and legal frameworks for the social protection of the family thorough family allowances and additional social benefits related to them, the dynamic of the dimensions regarding quantity and value and the bookkeeping of the social benefits for families by the public institutions involved in managing the financial resources allotted by the government for this purpose.family allowances, accounting, social protection, public institutions,financial support

THE FINANCIAL PERFORMANCE IN HIGHER EDUCATION INSTITUTIONS. INFORMATIONAL SUPPORTS

ABSTRACT. Education has a vital role for the development of civilization, culture, andhumanity, for increasing the discipline and rationality level in the social life, for cultivating thespiritual values and for granting the human condition an elevated statute. The faithful reflection of financial performance, including in education, is found among theaccounting objectives, subjected to an ample reforming process, which trained the complementaryfeature of the accounting based on liquidity flows with the accrual accounting. The financialperformance filtrated through accrual accounting has as an informational support the patrimonialearnings account, and the processing of information according to the principles of cash accountingis found in the budget execution account. This paper approaches the issue of financial performance, the features of cash and accrualaccountings, the way in which financial performance in higher education institutions is reflectedthrough the patrimonial earnings account and the budget execution account, the need to supply thementioned informational supports with other assessment indicators of performance in order to getits most complete image.performance, the patrimonial earnings account and the budget execution account,accrual accounting, cash accounting

FINANCIAL REPORTING IN EDUCATION INSTITUTIONS THE IMPLICATIONS OF THE TRANSITION TO ACCRUAL ACCOUNTING

ABSTRACT. At the beginning of the third millennium, the role of accounting changed fundamentally,including in terms of the major intervention in collecting and treating information used to achieve anefficient management that will support the future evolution of entities, including institutions of highereducation. Accounting is called to ensure veridical and objective information for all the actors whoplay their role on the scene created by the university of the future, its internal and externalenvironment.As the language of business, accounting shapes information in the form of syntheses, in which financialreporting is discerned. In the public sector, the information’s structure and content was subjected tomajor transformations, generated by the complementary of cash accounting with accrual accountingand the generalization of double entry accounting, changes that became applicable at the beginning of2006. This paper approaches aspects regarding the purpose of the accounting information processing,namely: the role of higher education institutions in supplying public capital, seen as a developmentfactor; the structure, objectives and usefulness of financial statements in the public sector; the effects ofusing the two accounting models, cash and accrual, on the quality of financial reporting.financial reporting, education institutions, cash accounting, accrual accounting

GUIDING MARKS REGARDING THE REASONING OF SCIENTIFIC RESEARCH IN ACCOUNTING

The scientific research activity in accounting is governed by the principles of logic thinking, is not subject to change and must be conducted according to a strict and rigorous schedule. For these reasons, it is a planned activity, but it shouldn’t be seen as rigid, because it can withstand changes or adjustments during its deployment. Naturally, scientific reasoning is at the foundation of any research undertaking, including in the area of accounting. This paper deals with issues related to the positioning of accounting within the areas of research, the components of the reasoning used in all the stages involved in accounting research, from establishing its objective or research subject to exploiting the obtained results