Accounting Monograph on the Accounting for the Movement of Timber to Forest Exploitation Companies

Abstract

The paper deals with practical aspects on how to point out in the economic units accounting the operations generated by exploitation, processing, storage and marketing of timber. In this approach, we have initially presented the legal provisions in force since 1 October 2008 in the exploitation of timber and we concluded with an accounting monograph of the main operations regarding its exploitation, processing and marketing. The paper also presents the simplification measures (reverse charge) applied in compliance with the Tax Code provisions on marketing of timber.timber, SUMAL (Timber Movement Tracking System), shipment slip, forest fund, reverse charge