Reflection in the non-profit legal persons accounting of the grant-oriented operations

Authors

  • NătăliÅ£a-Mihaela Lesconi FrumuÅŸanu, Faculty of Economics "Eftimie Murgu" University of ReÅŸiÅ£a

Abstract

In this paper we will analyse the legal stipulations regarding the reflection in accounting of the grant-oriented (structural funds) operations within a non-profit organization. The suitability and importance of the paper is obvious, since the grants constitute an important source of funds for this category of entities. The paper indicates, in addition to the specific accounting notes, the main problems the grant beneficiaries have to face regarding the organization and management of the project accounting, thus the paper having a profound practical nature.

References

Diaconu Gh., Pitulice C (2007). Contabilitatea financiară a organizatiilor non-profit, Editura Contaplus, Ploieşti, p.139 – 158;

Ivan I., Dobre E., Pocatilu P (2010). Contabilitatea orientată pe proiect, pentru conformitate:

http://www.contabilizat.ro/file/cursuri_de_perfectionare/info rmatica_economica/Software%202003/ cap8.pdf, disponibil la data de 09.03.2010.

Vasile, E (2011). Manual de proceduri contabile pentru proiecte finanţate din fonduri europen, Bucureşti, pentru conformitate: http://www.scribd.com/doc/56391447/Manual-de-ate, disponibil la data de 15.07.2011.

OMFP nr. 1969/2007 privind aprobarea reglementărilor contabile pentru persoanele juridice fără scop patrimonial

OMFP nr. 2.869/2010 pentru modificarea şi completarea unor reglementări contabile

OUG nr. 37/2011 pentru modificarea şi completarea Legii contabilităţii nr. 82/1991

*** Ghid privind prevenirea neregulilor la nivelul beneficiarilor, pentru conformitate:

http://www.posdru.edu.ro/index.php?module=uploads&func=download&fileId=5352, disponibil la data de 15.09.2010.

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Published

2014-11-04