期刊名称：Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN：1583-1809
电子版ISSN：2344-4908
出版年度：2007
卷号：6
页码：5-10
语种：English
出版社：Publishing house of University of Pitesti, Romania
摘要：Modern accounting functions according to its own principles and has the objective of ensuring an accurate image of the patrimony,the financial situation and the obtained result.In the present study we are determined to examine the role of the balance sheet in reaching this objective.The paper examines the accounting norms that regulate the deadlines for elaborating the balance sheets.As a result of this study,cases of identifying and rectifying recording errors with the aid of balance sheets has been exemplified.
