PRIMARY ACCOUNTING DOCUMENTS: A SOURCE OF INFORMATION FOR CONTROL

PRIMARY ACCOUNTING DOCUMENTS: A SOURCE OF INFORMATION FOR CONTROL

<p>Primary accounting documents are a source of information on which overconsumption, savings or reserves may be related to certain economic transactions, as well as compliance with legal norms, or on the contrary, the risks of non-application of legal norms can be measured, that is why the co...

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Main Authors: Iulia CAPRIAN, Olga COVALI, Rodica Popuşoi
Format: Article
Language:English
Published: Moldova State University 2019-03-01
Series:Studia Universitatis Moldaviae: Stiinte Exacte si Economice
Subjects:
control, primary documents, economical activity
Online Access:http://ojs.studiamsu.eu/index.php/exact-economic/article/view/1278
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spelling doaj-9cee597ed97b4766a92cd3ff6abb609b2020-11-25T00:01:37ZengMoldova State UniversityStudia Universitatis Moldaviae: Stiinte Exacte si Economice1857-20732345-10332019-03-0107 (117)1170PRIMARY ACCOUNTING DOCUMENTS: A SOURCE OF INFORMATION FOR CONTROLIulia CAPRIAN0Olga COVALI1Rodica Popuşoi2Universitatea de Stat din MoldovaUniversitatea de Stat din MoldovaUniversitatea de Stat din Moldova<p>Primary accounting documents are a source of information on which overconsumption, savings or reserves may be related to certain economic transactions, as well as compliance with legal norms, or on the contrary, the risks of non-application of legal norms can be measured, that is why the control of primary accounting documents is of a particular interest for business owners. The authors of the study approached the concepts of "primary document" and "management accounting" in the context of the latest changes in accounting legislation and determined the disadvantages and risks associated with control activities under the new financial reporting legislation.</p>http://ojs.studiamsu.eu/index.php/exact-economic/article/view/1278control, primary documents, economical activity
collection DOAJ
language English
format Article
sources DOAJ
author Iulia CAPRIAN
Olga COVALI
Rodica Popuşoi
spellingShingle Iulia CAPRIAN
Olga COVALI
Rodica Popuşoi
PRIMARY ACCOUNTING DOCUMENTS: A SOURCE OF INFORMATION FOR CONTROL
Studia Universitatis Moldaviae: Stiinte Exacte si Economice
control, primary documents, economical activity
author_facet Iulia CAPRIAN
Olga COVALI
Rodica Popuşoi
author_sort Iulia CAPRIAN
title PRIMARY ACCOUNTING DOCUMENTS: A SOURCE OF INFORMATION FOR CONTROL
title_short PRIMARY ACCOUNTING DOCUMENTS: A SOURCE OF INFORMATION FOR CONTROL
title_full PRIMARY ACCOUNTING DOCUMENTS: A SOURCE OF INFORMATION FOR CONTROL
title_fullStr PRIMARY ACCOUNTING DOCUMENTS: A SOURCE OF INFORMATION FOR CONTROL
title_full_unstemmed PRIMARY ACCOUNTING DOCUMENTS: A SOURCE OF INFORMATION FOR CONTROL
title_sort primary accounting documents: a source of information for control
publisher Moldova State University
series Studia Universitatis Moldaviae: Stiinte Exacte si Economice
issn 1857-2073
2345-1033
publishDate 2019-03-01
description <p>Primary accounting documents are a source of information on which overconsumption, savings or reserves may be related to certain economic transactions, as well as compliance with legal norms, or on the contrary, the risks of non-application of legal norms can be measured, that is why the control of primary accounting documents is of a particular interest for business owners. The authors of the study approached the concepts of "primary document" and "management accounting" in the context of the latest changes in accounting legislation and determined the disadvantages and risks associated with control activities under the new financial reporting legislation.</p>
topic control, primary documents, economical activity
url http://ojs.studiamsu.eu/index.php/exact-economic/article/view/1278
work_keys_str_mv AT iuliacaprian primaryaccountingdocumentsasourceofinformationforcontrol
AT olgacovali primaryaccountingdocumentsasourceofinformationforcontrol
AT rodicapopusoi primaryaccountingdocumentsasourceofinformationforcontrol
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