PARTICULARITIES OF EVIDENCE OF THE GOODS


                      Ph.D. Student Gabi Dragu, gabi.dragu@mfinante.ro


        Abstract: The main requirement addressed to the public book-keeping as support for the
managing activity is the improvement of the quality for the financial information.
        The manner for accomplishing this task is: passing from a pay-desk book-keeping focused
on entries (resources) – cash accounting to a commitment book-keeping focused on outgoings
(economical results) – accrual accounting.
        The project will refer to the specific differences in emphasizing the confiscated goods or
entered against the law in the state’s property, comparing to that of a usual present activity, as a
result of applying the commitment book-keeping and the new legal frame which represents the basis
of this activity.

       Key words: cash accounting, accrual accounting, evidence, goods.

       Jel codes: M41, D00.




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