PARTICULAR ASPECTS CONCERNING THE ACCOUNTING OF TRAVEL AGENCIES
In professional practice, the accountant may be required to perform services for the accounting records of economic agents that involve some particularities. Regardless of the purpose of these services - accounting records, auditing, certification of financial situations - the accountant must stay...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2015-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2015-Special%20ECOTREND/44_Holt%20Ghe.pdf |
| Summary: | In professional practice, the accountant may be required to perform services for the accounting records of
economic agents that involve some particularities. Regardless of the purpose of these services - accounting records,
auditing, certification of financial situations - the accountant must stay in touch with all these particularities as well as
with all accounting and fiscal proper regulations. In this article I present a series of particular issues of tour-operatour
accounting, mostly considering the special rules estabilished by the Tax Law. |
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| ISSN: | 1844-7007 1844-7007 |