ROLUL CONTABILULUI ÎN ORGANIZAREA ÎNTREPRINDERII
                 MODERNE PERFORMANTE /
    THE ACCOUNTANT ROLE IN ORGANIZING A PERFORMANT AND
                    MODERN ENTREPRISE

     Lect. Univ. Drd. Camelia Mihalciuc - Universitatea „Stefan cel Mare” Suceava, e-mail:
                     cameliam@seap.usv.ro; cameliamihalciuc@yahoo.com

       Abstract: The accountants role advanced with the evolution of the accounting. The
profession of the accountant-economist and the accounting occupy from a long time ago a major
responsability in the process of the capital engaged. The profitability of an affair, the credit of the
parteners and the financial reliability of the entreprise are identified through the calculation of the
accounting.

       Keywords: accountant, accounting.

       JEL Codes: M41.