Record Details

THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS

Studies and Scientific Researchs. Economics Edition

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Field Value
 
Title THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS
 
Creator Lesconi-Frumusanu, Natalita Mihaela
Breuer, Adela
Martin, Mihaela
 
Subject accounting procedures; accounting policies; implementation; projects; ERDF (European Regional Development Fund); accounting notes
M41
 
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.
 
Publisher Vasile Alecsandri University of Bacau
 
Date 2013-12-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://www.sceco.ub.ro/index.php/SCECO/article/view/193
10.29358/sceco.v0i18.193
 
Source STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 18 (2013)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 18 (2013)
2344-1321
2066-561X
 
Language eng
 
Relation http://www.sceco.ub.ro/index.php/SCECO/article/view/193/198