Contabilitatea și analiza veniturilor din activitatea operațională [Articol]

Abstract

This article reflects the way of keeping the accounting and the documentary completion of the revenues obtained from the operational activity. These are determined from the analysis of primary documents and information obtained from the entity C.A. „AIR MOLDOVA” S.R.L. The author researched various information on the general approaches on the notion of revenues how to recognize and evaluate them. And based on the primary documents analyzed by the author within the entity C.A. „AIR MOLDOVA” S.R.L., reflected the way of accounting the revenues from the operational activity obtained by the entity.