CONTABILITATEA IN UNITATILE MINISTERULUI APARARII NATIONALE / ACCOUNTING IN NATIONAL DEFENSE MILITARY UNITS Doctorand Marius Adrian Raducea, Universitatea “Valahia” din Târgoviste, I.O.S.U.D. Contabilitate, e-mail: mraducea@yahoo.com Abstract: In the army, the science of accounting, is inscribed under the trajectory of the public institutions accounting from Romania, as a part of this, with the laws observance, principles and methods which rules the national laws. The specific feature of institutions accounting from the national defence system, consist in the specific nature of proceedings ensemble of the public institutions, for funds account and their utilization. Keywords: accounting, army, public institutions. JEL Codes: M41.