CONTABILITATEA LA SOCIETATILE DE ASIGURARI - ÎNTRE
                  GENERAL SI PARTICULAR /
 ACCOUNTING IN INSURANCE COMPANY – BETWEEN GENERAL AND
                     CHARACTERISTIC

          Prof.univ.dr. Rodica Cistelecan - Universitatea”Petru Maior”Târgu-Mures,
                                 rodica.cistelecan@ea.upm.ro
      Lect.univ.drd. Anamari Beatrice Stefan - Universitatea”Petru Maior”Târgu-Mures,
                                  beatrice.Stefan@ea.upm.ro
Prep.univ.drd. Raluca Meda Sumandea Simionescu - Universitatea”Petru Maior”Târgu-Mures,
                                raluca.sumandea@ea.upm.ro

        Abstract: Insurance companies, are founded and work in acordance with present legislation.
They are function by giving, negotiating and concluding insurance and reinsurance contracts,
cashing premium, settling damages, investing and accumulating own and external founds.
        Is an comercial company, who is acting on the insurance market, obteining benefits from
investments, operation and extraordinaties activeties. The accounting applied to the level of this
insitutions, who folow the courent legislation, and the existence of specific elements in financial
situations, required by the typical of the insurance activity, are making the object of our paper.

       Keywords: insurance and reinsurance contracts, insurance companies, accounting.

       JEL Codes: M41, G22.