ciumag, anca (2010): Accounting information related on stocks in the lignite extraction. Published in: Conferinţa Ştiinţifică Internaţională ECO-TREND 2010, Ediţia a VII –a, Economie şi globalizare (28. November 2010)
Download (120kB) | Preview
To the lignite mining, stocks represent the main resource, with a major role in achieving a profitable business. Creation and management of them directly impact performance, production features, materials and information resources thus located the stocks in a position of “major criterion in taking decisions”. The lignite mining stocks are recorded to book-keeping at entry, at acquisition cost, and for the subunits that are supplied by Supply Base and Assets Account is used also the price difference account, to which is recorded the share supply. In order to the capitalization of stocks accounting information, managers can find new methods and models for ensuring the stock, whom volume and structure ensure the normal course of business, with an effort to work as small.
|Item Type:||MPRA Paper|
|Original Title:||Accounting information related on stocks in the lignite extraction|
|Keywords:||accounting, lignite stocks|
|Subjects:||M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting|
|Depositing User:||ANCA CIUMAG|
|Date Deposited:||22. May 2011 18:18|
|Last Modified:||22. May 2015 11:31|
 Colasse B., Harmonisation comptable internaţionale, Economica, 2009.
 Minu M., Accounting as an instrument of power, Economic Publishing House, Bucharest, 2002
 Ristea M. and collective, Enterprise financial accounting, University Publishing House, Bucharest, 2004
 Staicu C. and collective, Financial accounting tome I, Universitaria Publishing House, Craiova, 2009.
 Accounting Law no. 82/1991, republished, Official Gazette no. 454 / 2008
 Ministery of Public Finance Order no. 3055 / 2009 for approval of accounting regulations with European directives, Official Gazette no.766 bis / 2009.