Accounting of Public Institutions - Component of General Accounting and Especially of Public Accounting
Public accounting is the accounting that ensures the highlighting of all collection and payment operations related to public funds. It assesses the obligations of taxpayers, highlights the receipts from these obligations and determines the differences from the unfulfilled obligations, as well as th...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Editura Universitatii Agora
2021-03-01
|
| Series: | Agora International Journal of Economical Sciences |
| Online Access: | https://univagora.ro/jour/index.php/aijes/article/view/4200 |
| _version_ | 1797387940794466304 |
|---|---|
| author | Cristina Ioana Antik |
| author_facet | Cristina Ioana Antik |
| author_sort | Cristina Ioana Antik |
| collection | DOAJ |
| description |
Public accounting is the accounting that ensures the highlighting of all collection and payment operations related to public funds. It assesses the obligations of taxpayers, highlights the receipts from these obligations and determines the differences from the unfulfilled obligations, as well as the responsibility of the authorizing officers regarding the making of payments from public funds. Its organization is mandatory for all public authorities, territorial communities, national and local public institutions.
|
| first_indexed | 2024-03-08T22:33:30Z |
| format | Article |
| id | doaj.art-91d3963a3b9449108f364e80602ffc85 |
| institution | Directory Open Access Journal |
| issn | 2067-3310 2067-7669 |
| language | English |
| last_indexed | 2024-03-08T22:33:30Z |
| publishDate | 2021-03-01 |
| publisher | Editura Universitatii Agora |
| record_format | Article |
| series | Agora International Journal of Economical Sciences |
| spelling | doaj.art-91d3963a3b9449108f364e80602ffc852023-12-17T16:47:57ZengEditura Universitatii AgoraAgora International Journal of Economical Sciences2067-33102067-76692021-03-0114Accounting of Public Institutions - Component of General Accounting and Especially of Public AccountingCristina Ioana Antik Public accounting is the accounting that ensures the highlighting of all collection and payment operations related to public funds. It assesses the obligations of taxpayers, highlights the receipts from these obligations and determines the differences from the unfulfilled obligations, as well as the responsibility of the authorizing officers regarding the making of payments from public funds. Its organization is mandatory for all public authorities, territorial communities, national and local public institutions. https://univagora.ro/jour/index.php/aijes/article/view/4200 |
| spellingShingle | Cristina Ioana Antik Accounting of Public Institutions - Component of General Accounting and Especially of Public Accounting Agora International Journal of Economical Sciences |
| title | Accounting of Public Institutions - Component of General Accounting and Especially of Public Accounting |
| title_full | Accounting of Public Institutions - Component of General Accounting and Especially of Public Accounting |
| title_fullStr | Accounting of Public Institutions - Component of General Accounting and Especially of Public Accounting |
| title_full_unstemmed | Accounting of Public Institutions - Component of General Accounting and Especially of Public Accounting |
| title_short | Accounting of Public Institutions - Component of General Accounting and Especially of Public Accounting |
| title_sort | accounting of public institutions component of general accounting and especially of public accounting |
| url | https://univagora.ro/jour/index.php/aijes/article/view/4200 |
| work_keys_str_mv | AT cristinaioanaantik accountingofpublicinstitutionscomponentofgeneralaccountingandespeciallyofpublicaccounting |