The Body of Expert and Licensed Accountants of Romania made the revised editions of the publications Contabilitate și raportatre financiară and Contabilitatea altor tipuri de entități available to interns.
The new editions (the third one of each publication) were updated due to the relevant legislative amendments, in order to ensure a robust theoretical and practical knowledge of CECCAR interns.
The volume Contabilitate și raportare financiară, written by Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian and Alina-Mihaela Irimescu, meant for first year interns, addresses, among others, the theoretical and practical aspects of the scope of financial reporting, the Romanian accounting framework, accounting of events and transactions regarding long-term assets (non-recurring assets), and analyses matters regarding the accounting of stock events and transactions. The authors also discuss aspects concerning the accounting of events and transactions regarding receivables and short-term liabilities, the regularization of prepayments and accounting of equity transactions.
The volume Contabilitatea altor tipuri de entități, meant for second year interns, written by Corina-Graziella Bâtcă-Dumitru, Liviu-Marian Matac, Ileana Nișulescu-Ashrafzadeh, Aurelia Ștefănescu and Adriana Tiron-Tudor, under the coordination of Adriana Florina Popa analyses the most important aspects of bank accounting, accounting of public institutions, accounting of non-profit legal persons and single-entry accounting. The volume also includes various examples of practices as well as self-assessment tests.
Both volumes can be purchased from any CECCAR branch in the country, for the price of 35 lei each.
