Public Institutions Accounting

Public Institutions Accounting

Autors: Alberta Gisberto, Ileana Nisulescu, Cleopatra Sendroiu

Year of appearance: 2013

ISBN: 978-606-505-570-4

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This paper is trying to related about all or most problems to public institutions accounting, in terms of accounting, financial and taxation.
 
The book is divided into 12 chapters and aims to review as many topics of interest to students of public accounting. In this respect, it started from international accounting standards for public institutions IPSAS and demonstrate how national legislation was reported to them. Develop topics related to fund accounting, finance, results, fixed assets, inventory, others, treasury, income and expenditure accounts and financial statements, sheet accounts, because the public institutions use cash accounting in parallel.

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