{"id":10033,"date":"2013-11-18T00:00:00","date_gmt":"2013-11-17T22:00:00","guid":{"rendered":"https:\/\/www.editurauniversitaria.ro\/?post_type=product&#038;p=10033"},"modified":"2026-05-10T18:41:55","modified_gmt":"2026-05-10T15:41:55","slug":"contabilitatea-activitatilor-de-comert-turism-si-alimentatie-publica-abordare-in-context-national-si-international","status":"publish","type":"product","link":"https:\/\/www.editurauniversitaria.ro\/en\/product\/contabilitatea-activitatilor-de-comert-turism-si-alimentatie-publica-abordare-in-context-national-si-international\/","title":{"rendered":"Contabilitatea activitatilor de comert, turism si alimentatie publica. Abordare in context national si international"},"content":{"rendered":"<p>De-a lungul evolutiei sale, contabilitatea a trebuit sa gaseasca solutii si sa se adapteze la realitatea economica, fapt ce a dus la utilizarea unor notiuni si a unei terminologii contabile, precum si la aparitia si aplicarea unor reguli si conventii &icirc;n vederea obtinerii informatiilor. Astfel, contabilitatea a devenit astazi o tehnica complexa de &icirc;nregistrare si reflectare a realitatii economico-financiare a unei entitati, un sistem de informare adaptat nevoilor utilizatorilor, un instrument de gestiune si de comunicare ce asigura integrarea si dialogul &icirc;ntreprinderii cu mediul sau extern. Av&acirc;nd &icirc;n vedere rolul de instrument de intermediere sociala pe care &icirc;l &icirc;ndeplineste contabilitatea, se poate afirma ca aceasta influenteaza, la r&acirc;ndul sau, evolutia societatii. Prezenta lucrare se &icirc;nscrie &icirc;n contexul celor mentionate prin faptul ca urmareste abordarea ofertei de resurse informationale a contabilitatii specifice entitatilor care &icirc;si desfasoara activitatea &icirc;n domeniul comertului, turismului si alimentatiei publice. &Icirc;n cadrul celor sapte capitole ale lucrarii sunt prezentate teme de inters, din punct de vedere al utilitatii practice, pentru specialitatii care activeaza &icirc;n domeniile supuse studiului, abordate din perspectiva contabilitatii financiare. Pe de o parte, sunt discutate probleme generale, dar analizate &icirc;n contextul specific activitatilor &icirc;n discutie, dintre care amintim pe cele privind documentele, regulile de evaluare, organizarea contabilitatii stocurilor, sistemul de conturi specifice, iar pe de alta parte se abordeaza teme particulare ce caracterizeaza activitatea entitatilor din comert, turism si alimentatie publica.<\/p>\n<p>\u2013<\/p>","protected":false},"excerpt":{"rendered":"<p>Contabilitatea activitatilor de comert, turism si alimentatie publica. 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