THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS
This paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with European funding within public institutions in particular. Given the great emphasis placed by the legislator on the development and implementation of accounting procedures, we cons...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Bacău
2013-12-01
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| Series: | Studies and Scientific Researches: Economics Edition |
| Subjects: | |
| Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/193 |
| _version_ | 1811209935099265024 |
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| author | Natalita Mihaela Lesconi-Frumusanu Adela Breuer Mihaela Martin |
| author_facet | Natalita Mihaela Lesconi-Frumusanu Adela Breuer Mihaela Martin |
| author_sort | Natalita Mihaela Lesconi-Frumusanu |
| collection | DOAJ |
| description | This paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with European funding within public institutions in particular. Given the great emphasis placed by the legislator on the development and implementation of accounting procedures, we consider that the theme is a nowadays one that can be used by accounting specialists who work as accountants and financial managers in European projects. We will also focuses on the attributes of the persons responsible for implementing the accounting procedures in a project but also on the importance of their proper professional training in the field. In preparing this paper we started from the legislative provisions in the field, and the results of the study aim to present the work procedures required for accounting organization within a project, and to present the accounting notes used for economic and financial operations specific for European Regional Development Fund funded projects which beneficiary is a public institution. |
| first_indexed | 2024-04-12T04:48:36Z |
| format | Article |
| id | doaj.art-ec8f2d34a9cb49f98a8ec2cd5802e812 |
| institution | Directory Open Access Journal |
| issn | 2066-561X 2344-1321 |
| language | English |
| last_indexed | 2024-04-12T04:48:36Z |
| publishDate | 2013-12-01 |
| publisher | University of Bacău |
| record_format | Article |
| series | Studies and Scientific Researches: Economics Edition |
| spelling | doaj.art-ec8f2d34a9cb49f98a8ec2cd5802e8122022-12-22T03:47:25ZengUniversity of BacăuStudies and Scientific Researches: Economics Edition2066-561X2344-13212013-12-0101810.29358/sceco.v0i18.193188THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTSNatalita Mihaela Lesconi-Frumusanu0Adela Breuer1Mihaela Martin2”Eftimie Murgu” University of Resita”Eftimie Murgu” University of Resita”Eftimie Murgu” University of ResitaThis paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with European funding within public institutions in particular. Given the great emphasis placed by the legislator on the development and implementation of accounting procedures, we consider that the theme is a nowadays one that can be used by accounting specialists who work as accountants and financial managers in European projects. We will also focuses on the attributes of the persons responsible for implementing the accounting procedures in a project but also on the importance of their proper professional training in the field. In preparing this paper we started from the legislative provisions in the field, and the results of the study aim to present the work procedures required for accounting organization within a project, and to present the accounting notes used for economic and financial operations specific for European Regional Development Fund funded projects which beneficiary is a public institution.http://sceco.ub.ro/index.php/SCECO/article/view/193accounting proceduresaccounting policiesimplementationprojectsERDF (European Regional Development Fund)accounting notes |
| spellingShingle | Natalita Mihaela Lesconi-Frumusanu Adela Breuer Mihaela Martin THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS Studies and Scientific Researches: Economics Edition accounting procedures accounting policies implementation projects ERDF (European Regional Development Fund) accounting notes |
| title | THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS |
| title_full | THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS |
| title_fullStr | THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS |
| title_full_unstemmed | THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS |
| title_short | THE ROLE OF ACCOUNTING PROCEDURES IN WRITING/IMPLEMENTING EUROPEAN PROJECTS |
| title_sort | role of accounting procedures in writing implementing european projects |
| topic | accounting procedures accounting policies implementation projects ERDF (European Regional Development Fund) accounting notes |
| url | http://sceco.ub.ro/index.php/SCECO/article/view/193 |
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