Romanian integration into European Union brought about a series of changes, including the domain of banking activities.The first operations of forfeiting appeared in Switzerland , and today they are used all over the world's financial centres.Forfeiting strongly developed during the 1990s as a result of opening of new markets in Central Europe and Eastern Europe due to the existance of enough buyers of goods but lack of financial resources for their aquisition.This paper has as its goal a short description of the forfeiting operation and the advantages which it offers in relation with other techniques of financing which are utilized in our country, such as: bank loans, bank rating, leasing, factoring. The flux of records in the accounting of the exporter which utilzes this technique of financing is also presented.

forfeiting, debts, commercial effects, contract, accounting records.