Contabilitatea și analiza datoriilor entității [Articol]

Abstract

This article presents the specific features of the debts that are necessary for their correct accounting and reflection in the financial statements of the entity. It can also be metioned that the registration of accounting operations takes place on the basis of primary documents such as: credit receipt contract, fiscal invoices for the purchase of materials, advance statements that are obtained from the entity ,,SALAMER-COM” S.R.L. The author of this article following the analysis highlights the shortcomings detected, the solutions to eliminate them, but also emphasizes the advantages of the entity ,,SALAMERCOM” S.R.L. which allows it to function properly.