THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS
Studies and Scientific Researchs. Economics Edition
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Title |
THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS
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Creator |
Lesconi-Frumusanu, Natalita Mihaela
Breuer, Adela Martin, Mihaela |
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Subject |
accounting procedures; accounting policies; implementation; projects; ERDF (European Regional Development Fund); accounting notes
M41 |
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Description |
This paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with European funding within public institutions in particular. Given the great emphasis placed by the legislator on the development and implementation of accounting procedures, we consider that the theme is a nowadays one that can be used by accounting specialists who work as accountants and financial managers in European projects. We will also focuses on the attributes of the persons responsible for implementing the accounting procedures in a project but also on the importance of their proper professional training in the field. In preparing this paper we started from the legislative provisions in the field, and the results of the study aim to present the work procedures required for accounting organization within a project, and to present the accounting notes used for economic and financial operations specific for European Regional Development Fund funded projects which beneficiary is a public institution.
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Publisher |
Vasile Alecsandri University of Bacau
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Date |
2013-12-15
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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Format |
application/pdf
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Identifier |
http://www.sceco.ub.ro/index.php/SCECO/article/view/193
10.29358/sceco.v0i18.193 |
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Source |
STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 18 (2013)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 18 (2013) 2344-1321 2066-561X |
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Language |
eng
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Relation |
http://www.sceco.ub.ro/index.php/SCECO/article/view/193/198
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