This article presents the definition of debts according to national and foreign bibliographic sources, the main aspects of how to record financial, commercial and calculated debts in the accounting of the entity „REGINA NATURII” S.R.L. Therefore, based on the primary documents analyzed by the author, in this article are presented the positive aspects regarding the trends of debt modification, as well as the negative aspects. That is why the author offered some recommendations to optimize and improve the debt accounting situation of the entity.
