{"id":7699,"date":"2022-06-16T13:30:47","date_gmt":"2022-06-16T11:30:47","guid":{"rendered":"https:\/\/dev.editura.ase.ro\/editura-ase\/?post_type=product&#038;p=7699"},"modified":"2022-10-04T11:05:12","modified_gmt":"2022-10-04T09:05:12","slug":"contabilitate-volumul-1-concepte-principii-si-reguli-specifice-reprezentarii-contabile-volumul-2-modelarea-contabila-a-activitatilor-economice","status":"publish","type":"product","link":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-volumul-1-concepte-principii-si-reguli-specifice-reprezentarii-contabile-volumul-2-modelarea-contabila-a-activitatilor-economice\/","title":{"rendered":"CONTABILITATE. Volumul 1: Concepte, principii \u0219i reguli specifice reprezent\u0103rii contabile. Volumul 2: Modelarea contabil\u0103 a activit\u0103\u021bilor economice"},"content":{"rendered":"<p>Pentru a deveni antreprenor \u0219i a avea o afacere profitabil\u0103, pentru a lua cele mai bune decizii de conducere a unei companii sau pentru a investi, a recupera investi\u021bia \u0219i pentru a o fructifica, e nevoie de \u00een\u021belegerea limbajului afacerilor \u0219i de utilizarea informa\u021biilor financiare \u00een fundamentarea \u0219i atingerea obiectivelor personale.<\/p>\n<p>\u00cen aceste dou\u0103 volume, autorii prezint\u0103 contabilitatea ca limbaj al afacerilor, deoarece contabilitatea ofer\u0103 \u0219i comunic\u0103 informa\u021bii despre evolu\u021bia afacerilor fiec\u0103rei companii. Cititorul va descoperi cum este codificat \u0219i cum poate decodifica limbajul afacerilor cu ajutorul contabilit\u0103\u021bii. \u00cen acest sens, va afla care sunt elementele conceptuale, principiile \u0219i regulile specifice contabilit\u0103\u021bii, reg\u0103sind numeroase exemple pentru \u00een\u021belegerea limbajului contabil \u0219i a modului \u00een care trebuie aplicate \u0219i interpretate regulile (normele). Raportarea prin situa\u021biile financiare, componen\u021ba \u0219i structura unui set de situa\u021bii financiare (bilan\u021bul, contul de profit \u0219i pierdere, situa\u021bia fluxurilor de trezorerie etc.), elementele din situa\u021biile financiare (activ, datorie, capitaluri proprii, venituri, cheltuieli) ajut\u0103 la \u00een\u021belegerea modului \u00een care este formalizat\u0103 reprezentarea realit\u0103\u021bii economice \u0219i cum comunic\u0103 informa\u021bii financiare companiile.<\/p>\n<p>Modelarea realit\u0103\u021bii economice dintr-o entitate cu ajutorul conturilor arat\u0103 cum se \u00eenregistreaz\u0103, se prelucreaz\u0103, se stocheaz\u0103 \u0219i se controleaz\u0103 informa\u021biile prin intermediul sistemului informa\u021bional contabil dintr-o entitate, \u00een urma diferitelor tranzac\u021bii sau evenimente care au avut loc.<\/p>\n<p>\u00cen volumul doi se utilizeaz\u0103 conceptele, principiile \u0219i regulile prezentate \u00een primul volum al lucr\u0103rii, pentru a descoperi cum se ob\u021bin informa\u021biile financiare prin intermediul unui sistem de conturi. Se observ\u0103 c\u0103 analiza \u0219i \u00eenregistrarea efectelor tranzac\u021biilor \u0219i evenimentelor sunt urm\u0103rite pe cele trei mari activit\u0103\u021bi dintr-o entitate (finan\u021bare, investi\u021bii, exploatare).<\/p>\n<p>Numeroasele exemple inspirate din practica afacerilor ilustreaz\u0103 cum sunt acestea reflectate \u00een contabilitatea curent\u0103, dar \u0219i cum sunt prezentate \u0219i cum se modific\u0103 informa\u021biile despre pozi\u021bia financiar\u0103, performan\u021ba \u0219i fluxurile de trezorerie ale unei companii \u00een situa\u021biile financiare.<\/p>\n<p>Prin \u00eembinarea abord\u0103rilor deductive cu cele inductive, lucrarea ofer\u0103 o baz\u0103 solid\u0103 pentru formarea ra\u021bionamentului profesional.<\/p>\n<p>Pentru a \u00een\u021belege consecin\u021bele multiple pe care le genereaz\u0103 desf\u0103\u0219urarea activit\u0103\u021bilor de finan\u021bare, investi\u021bii \u0219i exploatare \u00eentr-o entitate, acestea au fost prezentate din mai multe perspective (economic\u0103, juridic\u0103, managerial\u0103 \u0219i, nu \u00een ultimul r\u00e2nd, contabil\u0103).<\/p>\n<p>Lucrarea se adreseaz\u0103 \u00een primul r\u00e2nd studen\u021bilor de la facult\u0103\u021bile economice care studiaz\u0103 diverse discipline de contabilitate (cum ar fi Introducere \u00een contabilitate, Contabilitate, Contabilitate financiar\u0103 etc.), dar \u0219i profesioni\u0219tilor contabili, antreprenorilor, managerilor, investitorilor, anali\u0219tilor financiari etc.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"_df_book df-lite\" id=\"df_7700\"  _slug=\"contabilitate-volumul-1-concepte-principii-si-reguli-specifice-reprezentarii-contabile-volumul-2-modelarea-contabila-a-activitatilor-economice\" data-title=\"contabilitate-volumul-1-concepte-principii-si-reguli-specifice-reprezentarii-contabile-volumul-2-modelarea-contabila-a-activitatilor-economice\" wpoptions=\"true\" thumbtype=\"\" ><\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_7700 = {\"outline\":[],\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"soundEnable\":\"false\",\"source\":\"https:\\\/\\\/dev.editura.ase.ro\\\/editura-ase\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/2021_minu_bunea_contabilitate_doua_cupr.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen aceste dou\u0103 volume, autorii prezint\u0103 contabilitatea ca limbaj al afacerilor, deoarece contabilitatea ofer\u0103 \u0219i comunic\u0103 informa\u021bii despre evolu\u021bia afacerilor fiec\u0103rei companii. Cititorul va descoperi cum este codificat \u0219i cum poate decodifica limbajul afacerilor cu ajutorul contabilit\u0103\u021bii.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #008080;\"><strong>Cele dou\u0103 volume<\/strong> ale lucr\u0103rii CONTABILITATE (volumul 1: Concepte, principii \u0219i reguli specifice reprezent\u0103rii contabile \u0219i volumul 2: Modelarea contabil\u0103 a activit\u0103\u021bilor economice) <strong>se v\u00e2nd doar \u00eempreun\u0103<\/strong>.<\/span><\/p>\n","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[901],"product_tag":[],"class_list":["post-7699","product","type-product","status-publish","product_cat-contabilitate-audit","pa_anul-aparitiei-216","pa_book-author-mihaela-minu","pa_book-author-stefan-bunea","first","instock","shipping-taxable","purchasable","product-type-variable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CONTABILITATE. 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Volumul 2: Modelarea contabil\u0103 a activit\u0103\u021bilor economice - Editura ASE\" \/>\n<meta property=\"og:description\" content=\"\u00cen aceste dou\u0103 volume, autorii prezint\u0103 contabilitatea ca limbaj al afacerilor, deoarece contabilitatea ofer\u0103 \u0219i comunic\u0103 informa\u021bii despre evolu\u021bia afacerilor fiec\u0103rei companii. Cititorul va descoperi cum este codificat \u0219i cum poate decodifica limbajul afacerilor cu ajutorul contabilit\u0103\u021bii.  &nbsp;  Cele dou\u0103 volume ale lucr\u0103rii CONTABILITATE (volumul 1: Concepte, principii \u0219i reguli specifice reprezent\u0103rii contabile \u0219i volumul 2: Modelarea contabil\u0103 a activit\u0103\u021bilor economice) se v\u00e2nd doar \u00eempreun\u0103.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-volumul-1-concepte-principii-si-reguli-specifice-reprezentarii-contabile-volumul-2-modelarea-contabila-a-activitatilor-economice\/\" \/>\n<meta property=\"og:site_name\" content=\"Editura ASE\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-04T09:05:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-content\/uploads\/2022\/06\/2021-MINU-BUNEA-Contab-2-volume-SITE.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"594\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/#website\",\"url\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/\",\"name\":\"Editura ASE\",\"description\":\"Editura ASE\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ro-RO\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-volumul-1-concepte-principii-si-reguli-specifice-reprezentarii-contabile-volumul-2-modelarea-contabila-a-activitatilor-economice\/#webpage\",\"url\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-volumul-1-concepte-principii-si-reguli-specifice-reprezentarii-contabile-volumul-2-modelarea-contabila-a-activitatilor-economice\/\",\"name\":\"CONTABILITATE. 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