Facultatea de Ştiinţe Economice / Faculty of Economic Sciences
Permanent URI for this communityhttps://msuir.usm.md/handle/123456789/16
Browse
6 results
Search Results
Item CONTABILITATEA REZULTATELOR ÎN CONDIȚIILE ACTIVITĂȚII VENTURE(CEP USM, 2024-11-07) Ungureanu, VioricaAccounting for results in venture-type activities is a particularly dynamic and complex field, given the specific characteristics of this type of business. The article addresses the challenges and particularities of accounting in the context of venture capital investments. The main objectives of the paper are to identify and analyse the accounting methods of financial results in SMEs financed with venture capital, as well as to evaluate the impact of these methods on the strategic decisions of investors. To achieve these objectives, a mixed research methodology based on theoretical-scientific and empirical principles and analytical methods was used: analysis and synthesis of scientific literature documents, statistical methods; observation; induction and deduction, including analysis of specialised literature and case studies. The main findings indicate that rigorous and transparent accounting is essential for attracting and retaining investors. The importance of international financial reporting standards to ensure comparability and credibility of financial data was also highlighted. The conclusions emphasise the need for an accounting framework adapted to the specifics of venture activities, which supports the sustainable development of these businesses.Item INFORMATION TECHNOLOGIES IN PROFESSIONAL ACCOUNTING AND TAXATION WITHIN THE CONTEXT OF UKRAINE’S ECONOMIC DIGITALIZATION(CEP USM, 2023) Yatsko, Maksym; Levkulych, Viktoriia; Sheveria, YaroslavThe article substantiates and analyzes the digitalization of the Ukrainian economy in terms of the features of applying and using information technologies in professional activities related to accounting and taxation. The study aims to examine the digitization of professional activities within the domains of organizing accounting processes at enterprises and the workflow of employees in the fields of accounting and taxation, as stipulated by accounting standards. It also explores communication interactions at various levels of enterprise management, the enterprise’s interactions with the external environment, the production of business consulting for entrepreneurial activities in the realms of accounting and taxation, as well as the organization and execution of conventional enterprise business processes, such as supply, production, and sales. In conducting the study, the authors employed both inductive and deductive methods, along with methods of analysis and synthesis. The results obtained during the implementation of this study are expected to have a scientific and practical impact on enhancing and determining the prospects for the digitalization of the Ukrainian economy, specifically in the context of utilizing information technologies in professional activities related to accounting and taxation. The originality of this work lies in the suggestions for implementing the sanctions filter in the professional activities of accounting and taxation, as well as its integration into the official responsibilities of accounting personnel.Item NOUL STANDARD DE RAPORTARE FINANCIARĂ „CONTRACTE DE ASIGURARE” ȘI IMPACTUL ACESTUIA ASUPRA SISTEMELOR FINANCIARE(CEP USM, 2017) Şişcanu, LinaInternational practices have implemented new approaches to accounting for insurance contracts in order to ensure the harmonization of international financial reporting. This information gives a basis for users of financial statements to assess the effect that insurance contracts have on the entity’s financial position, financial performance and cash flows.Item CONTABILITATEA ȘI ANALIZA DATORIILOR(CEP USM, 2021) Grigorița, IuliaThis 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.Item ORGANIZAREA SERVICIULUI DE CONTABILITATE ÎN CADRUL ENTITĂŢII ECONOMICE. FUNCŢII DE BAZĂ ŞI CERINŢE(CEP USM, 2010) Dolghi, CristinaWith the help of accounting, the head of the economic entities elaborates the administrative plans and decisions, administers their execution, determines reserves of the production increase reserves, and evaluates the results of the entity, departments and employees activity. An effective organization of the accounting service activity within the economic entity excludes the possible violations and abandonment in its activity and as the result in the total economic activity of the entity.Item SISTEME INFORMATIONALE IN CONTABILITATE: Ghid metodic pentru lucrări de laborator(CEP USM, 2017) Apetrii, Natalia; Lușmanschi, Galina; Tatarciuc, Ala; Tîrșu, ValentinaCursul Sisteme Informaționale în Contabilitate este destinat viitorilor specialiști- economiști, viitorilor contabili care vor putea realiza o evidență amplă de automatizare a contabilităţii la entitatea economică, indiferent de caracterul activităţii lor şi forma de proprietate, cu diferite niveluri de complexitate a contabilităţii.