FINANCIAL-ACCOUNTING ASPECTS REGARDING FAMILY ALLOWANCES

Abstract

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